High net worth individuals and groups trust our attorneys with their sophisticated tax, gift, and estate planning matters. We monitor and respond promptly to changing tax laws and are often retained as special tax counsel, working in concert with our clients' other attorneys and business advisors.


Our attorneys have extensive experience in estate and business planning for individuals, including members of family groups; entrepreneurs; owners of closely held businesses; and CEOs and other senior executives. We have developed a state-of-the-art document assembly system to produce complicated wills and trust agreements efficiently. 

Our services include:

  • Tax Planning. Our attorneys have significant experience in minimizing gift and estate taxes, income taxes, and generation-skipping transfer taxes in both lifetime and after death situations.

  • Lifetime Giving. We help clients maximize lifetime giving opportunities by using the annual exclusion and the gift, estate, and generation-skipping transfer tax exemptions, and by leveraging these exclusions and exemptions using sophisticated tax planning techniques. 

  • Use of Trusts. We advise on when and whether trusts are effective to avoid taxes, probate, and creditor and other claims; and on the use of trusts in a variety of other situations.

  • Insurance Planning. Our attorneys have substantial experience in the uses of life insurance for business and personal planning, including funded buy-outs, leveraged purchases of insurance, irrevocable trusts, and dynasty trusts.

  • Charitable Giving. We counsel individuals on charitable giving techniques, including the formation and operation of charitable remainder trusts, charitable lead trusts, donor advised funds and private foundations, and the granting of conservation easements.

  • Business Planning. We regularly advise on issues of business continuity, family succession planning, shareholders' agreements, buy-sell agreements, estate freezes, and various tax-deferral devices. We also advise on the formation and operation of S corporations, LLCs, and family limited partnerships.

  • Retirement Planning and Executive Compensation. In counseling executives of both public and private companies, our attorneys analyze employment benefits, stock options, restricted stock, lump sum payments, rollovers, and related tax planning matters.

  • Executors and Trustees. We frequently serve as executors, trustees, and members of the board of private foundations and provide legal advice to such fiduciaries. Our team handles all facets of estate, trust, and foundation administration (other than investment advisory services).

  • Litigation. Our group practices extensively before probate courts in a variety of cases involving surcharge, tax issues, will contests, and will and trust construction matters. We have national experience in dispute resolution and in the litigation of fiduciary matters. Our litigators work with institutional and individual fiduciaries, family offices, and investment managers, often in close collaboration with their compliance and risk management officers and their securities, tax, trust, estate, and administrative professionals and business partners.

  • Planning for Elderly. We assist in matters involving life care communities, living wills, powers of attorney, and guardianships.

  • Prenuptial Agreements. We prepare these agreements in appropriate situations to protect the assets of our clients and their families.

contact

Marilyn C. Sanborne
Practice Leader
Tel 215.864.8307
sanborne@ballardspahr.com