Brian M. Sweet is an associate in the firm's Trusts & Estates Group. Brian assists in the design and implementation of sophisticated estate plans. This includes the drafting of wills and revocable trusts, as well as irrevocable trusts and other entities designed to accomplish lifetime transfers to family members and charitable organizations in a tax-efficient manner. Brian has served clients in a variety of situations, including young entrepreneurs, investment fund principals, artists and art collectors, and high net-worth families.
Brian has also helped structure innovative solutions to help donors, fiduciaries and family offices accomplish both tax and non-tax goals in the administration of estates and family trusts. This work involves interpretation and modification of existing wills and trust agreements, migration of trusts across jurisdictions, and proceedings in Surrogate's Court.
Brian's practice encompasses a wide range of issues relating to charitable giving. He has experience developing and negotiating planned gifts and bequests (including gifts through charitable lead and remainder trusts), counseling fiduciaries in the administration of estates with substantial charitable interests (including interests of private foundations), and advising charitable organizations with respect to their restricted gifts.
- New York
SPEAKING ENGAGEMENTS: Presenter, “Early Termination of Charitable Remainder Trusts: Tax Consequences and Planning Opportunities,” Strafford Publications CLE Webinar (November 23, 2015)