- Estate and Disability Planning for Individuals

- Wills and pourover wills

- Revocable trusts ("living trusts")

- Durable powers of attorney

- Health care surrogate designations

- Living wills

- Advice and funding of revocable trusts to minimize estate taxes and avoid probate

 

- Tax and Business Succession Planning

- Family limited partnerships

- Limited liability corporations (LLC's)

- Life insurance trusts

- Qualified personal residence trusts

- Complex generation-skipping transfer planning, including testamentary and inter vivos generation-skipping transfer tax trusts

- Dynasty trusts

- Annual gifting to minimize estate and gift taxes

 

- IRA Planning

- Minimum distribution planning and calculation

- Optimal devises of IRAs to beneficiaries, including trust and charitable beneficiaries

 

- Estate and Trust Administration

- Probate administration of wills

- Administration, post-mortem, of revocable trusts

- Life insurance trust trusteeship and administration

 

- Post Mortem Tax Planning

- Income tax planning for estates and trust to minimize taxes

- Provision of advice and recommendations for optimal positions on federal estate tax returns

- Handling of IRS estate tax audits and appeals

 

- Charitable Giving

- Charitable remainder trusts

- Charitable lead trusts

- Advice on charitable gift annuities and other charitable gifts

- Formation and administration on charitable foundations (family foundations)

- Preparation of Form 1023, IRS recognition of tax exemption application

 

- International Tax and Estate Planning

- Taxation of non-resident beneficiaries of U.S. trusts

- Estate planning for persons with assets in foreign countries

- Qualified Domestic Trusts for non-resident spouses

- Dual jurisdiction estate planning and administration

 

- Business Organizations

- Choice of business entity

- Limited liability corporations

- Corporations (including S corporations)

- Partnerships

- Registered Agent Service

 

- Non-Profit Organizations

- Advice on formation and management

- Tax policy and private inurement

- Education for board members

- Advice on special activities, e.g., raffles, for-profit activities, lobbying rules

Experience

Janet E. Martinez, P. A.

Attorney-at-Law

To contact us:

203 East Rich Avenue

DeLand, Florida 32724

 

Telephone: (386) 736-9225

Telecopier: (386) 736-9265

 

Email: jmartinez@shuffieldlowman.com