Lamson, Dugan and Murray's trusts and estates practice consists of estate and gift planning, trust and estate administration, guardianship and conservatorship administration, and the litigation of claims in connection with these matters. In estate and gift planning, clients are counseled to clarify their objectives and formulate plans to achieve those objectives while working to minimize any estate and gift tax liability, including:

• Probate avoidance through utilization of living trusts, payable-on-death accounts, etc.
• Medicaid planning
• Planning for the care of individuals with special needs

Lifetime plans, an integral part of estate planning, are implemented through a variety of instruments which include revocable trusts, trusts for transfers to minors and irrevocable life insurance trusts. Our attorneys have substantial experience with sophisticated estate and gift tax planning techniques, including:

• Family limited partnerships and limited liability companies
• Valuation freezes
• Lifetime trust gifting plans

The Firm also represents clients in connection with guardianships, conservatorships and durable powers of attorney. Individual and corporate fiduciaries are advised on:

• Probate of wills and estate and trust administration, including post-mortem tax planning, will contests and related fiduciary litigation
• Federal and state estate and income tax return preparation
• Defending federal and state estate and inheritance tax audits