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Practice Area Overview
How Can a Trusts and Estates Attorney Help You?
Trust and estate attorneys help clients plan for the efficient and effective transfer of assets to spouses, to younger generation family members, to other persons clients wish to benefit, and to charities. The practice involves the preparation of trust agreements, wills, powers of attorney, medical directives, and closely held business structures, including partnerships, limited liability companies, and corporations.
What are the Trusts and Estates Practices Focal Points?
Wealth Planning
When attorneys begin the planning process, they consider your objectives, your family relationships, charitable inclinations, and the relationship of federal and state estate tax, gift tax, and generation skipping transfer tax laws to these objectives. Attorneys then work with you and, in some cases, with other advisers to design the appropriate plan to meet your goals and objectives, prepare the necessary documents to carry out the desired plan, and assist with the implementation of your plan. In connection with family wealth planning, attorneys plan and draft trust agreements and wills, create various business entities, and carry out business reorganizations.
Estate Administration
Trust and estate attorneys also handle the administration of estates. Attorneys confer with members of a decedent’s family on the various issues, including:
• Assistance to the executor with the preparation of the required probate documents and assist in valuation of estate assets
• Making insurance claims
• Preparation of final income tax returns and the estate’s income and federal and state estate tax returns
• Monitoring of the investment of the estate’s assets
• Arranging for the distribution of the estate’s net assets
• Throughout the administration of an estate, consideration is given to income tax savings through the timing of distributions and the timing and claiming of appropriate deductions.
Trust Administration
In the trust administration area, attorneys advise and consult with corporate and individual trustees concerning the discharge of the trust’s terms and consult with beneficiaries concerning trust administration matters including the preparation of trust accounts.
Trust and Estate attorneys also assist clients in all phases of probate and trust litigation. This may involve construing or reforming the terms of a will or trust, prosecuting or defending a will contest action or surcharge actions against trustees.
What is a Trusts and Estates attorneys goal for its clients?
The goal of an trust and estate attorney is to assist clients to achieve their personal goals while obtaining the significant tax savings which may be available to them through proper planning. Attorneys in the practice spend a significant amount of time dealing with the federal estate, gift, and generation skipping tax issues involved in transfer planning.
Family Law Legal Guide 2024
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Bill Acker is a shareholder, director and corporate vice president. He maintains an “AV” peer review rating with Martindale-Hubbell Law Directory, the highest peer review rating for attorneys. He was also selected for inclusion in the 2010-2019 issues of Michigan Super Lawyers magazine featuring the top 5% of attorneys in Michigan in the practice area of Estate Planning & Probate. He has also been selected by his peers for inclusion in The Best Lawyers in America© 2020 in...
Katie has a broad practice that allows her to serve many different individuals and families. She creates estate plans of all types – from those with estate tax issues and succession planning for business owners to young families planning to protect their young children. Katie helps families determine what steps to take after the loss or incapacity of a loved one and works through any probate, guardianship and conservatorship, or trust administration that may be required. She has signifi...
Tom has over 30 years of experience in helping clients efficiently and effectively define their estate planning goals and to arrange their affairs accordingly. His expertise includes facilitating the direction of a client-centered and directed strategy and then drafting clear and understandable legal documents to implement it, thereby protecting client wealth, closely-held businesses, and families from taxes, post-mortem chaos and expense, and unnecessary complexity. He has expertise and expe...
Jeff’s practice focuses on business law, real estate, and estate planning. He works with many small- and medium-sized companies and handles all of their legal issues, including business transactions, financing, contracts, licensing matters, and real estate transactions. Jeff has special expertise in commercial real estate development and financing and in the ownership, management and transfer of family cottages, farms and vacation properties. He also represents clients in the agricultur...
Robert D. Brower is a Member of the firm and has been practicing law since 1972. His practice is focused on representing a wide range of closely held business owners and executives, their families, fiduciaries, and other individuals in matters involving business and estate planning, probate and trust administration, and contested estate matters. Contested Trust, Estate and Fiduciary Matters Mr. Brower has extensive experience in representing individual and corporate personal representatives, ...
Chris works intimately with clients and their advisors to create estate plans that enable families to plan for today as well as for future generations. Chris regularly prepares sophisticated estate plans, emphasizing probate avoidance, estate tax planning, and business succession planning. In addition, Chris has an emphasis on helping families with cottage succession planning. Chris's practice also includes a significant focus on post-death planning and estate and trust administration. Chris ...
Practice Areas - Business and Corporate Planning, Commercial and Mortgage Financing, Corporate and Limited Liability Company Law, Estate Planning, Exit Planning, Family Business Planning, Mergers and Acquisitions, Real Estate His practice involves him in a wide variety of business planning/structuring situations, exit planning, shareholder/partner separations and the entire gamut of real estate and business transactions. Mr. Castelli represents a number of closely held businesses, resulting i...
Mr. Colman concentrates his practice in litigation with a focus on trust and estate disputes, as well as probate and business disputes. He has significant experience and expertise in representing fiduciaries, as well as heirs, beneficiaries and other interested parties in complex probate proceedings. Mr. Colman also counsels clients on best practices and strategies to avoid future disputes when setting their personal and business affairs in order. Mr. Colman has been listed in Best Lawyers in...
Mr. Cracchiolo is an adviser to high net worth individuals and families on a variety of personal, business and tax matters, including estate planning, estate, gift and generation-skipping tax issues, closely-held business transactions and succession, family office formation and operation, private trust companies, real estate transactions and philanthropic strategies. He also represents professional and individual trustees on trust and estate administration matters and works closely with famil...
Pam helps individuals, families, and business owners preserve their legacy through proper estate planning and by working with them to resolve family strife during times of disability or death. This includes listening and understanding the client’s concerns so that she can recommend and prepare proper estate plans, establishing guardianships and conservatorships where appropriate, working through various potential tax issues, attending hearings and other matters at the probate court when...
Mr. Curoe concentrates his practice primarily in representing high net worth individuals in estate planning, tax matters and business ventures. He specializes in helping wealthy individuals and business owners protect their assets, grow their businesses, and preserve a legacy for their families and charitable interests. Mr. Curoe also represents financial institutions and individual trustees on trust administration and litigation matters. He is the chair of Bodman's High Net Worth Practice Gr...
Julius H. Giarmarco, J.D., LL.M., is chair of the firm's Trusts and Estates Practice Group. Julius received his law degree from Wayne State University, and his master of laws from New York University. He is licensed to practice law in both Michigan and New York. Julius' primary practice areas include estate planning, business succession planning, wealth transfer planning, and life insurance applications. He is a former instructor in both the Chartered Life Underwriter (CLU) and Certified Fina...
Henry Grix focuses his practice on Estate Planning & Administration and Taxation. He is experienced in developing and implementing enforceable estate plans for the management and transfer of assets during life and at death in ways that avoid unnecessary taxation, preserve privacy and protect loved ones. He counsels clients about achieving their charitable intentions through tax-efficient outright gifts, 'lead' and/or charitable remainder trusts, private foundations, donor advised funds an...
Mr. Hempstead concentrates his practice primarily in the areas of income, estate and gift tax planning for high net worth individuals, estate and trust administration, trust litigation, and charitable trusts and foundations. He is a member of the Probate and Estate Planning and Taxation sections of the State Bar of Michigan. He is also a member of the Financial and Estate Planning Council of Detroit. Mr. Hempstead was admitted to practice before the United States Tax Court in 1979. Crain&rsqu...
Neil P. Jansen received his bachelor's degrees in Political Science and International Studies from Michigan State University in 1984 and his law degree from Wayne State University in 1988, where he was a member of the Philip C. Jessup International Law Moot Court team and Chancellor of the Moot Court Program. Neil practices in the areas of civil and real estate litigation, probate litigation, estate planning and eminent domain. He is a member of the Grand Rapids and American Bar Associations,...
Brian Jenney helps families and individuals with elder law and special needs issues as well as estate planning and administration. For those planning ahead, Mr. Jenney prepares wills, trusts and powers of attorney to ensure proper future handling of medical decisions, finances and the distribution of assets. For family members with more immediate elder care issues, Mr. Jenney can assist with guardianships and conservatorships of ailing family members. In addition, Mr. Jenney helps families wo...
Bob concentrates on estate planning, tax counseling, wealth preservation, and planned giving. He is thorough and analytical, while giving great personal attention to his clients. His practice includes estate planning, wealth preservation, and planned giving, for estates of all sizes. In addition to the traditional drafting of wills and trusts, he and his group specialize in sophisticated wealth preservation techniques, succession planning, probate and trust administration, post-mortem plannin...
Neil specializes in business, estate and gift tax planning, estate planning, probate, business succession planning, and real estate law, representing numerous individuals and businesses with their planning and business issues since 1984. Neil is a member of the estate planning, probate, real property, and business and taxation sections of the American Bar Association, the State Bar of Michigan, and the Grand Rapids Bar Association. Neil is a member of the Western Michigan Estate Planning Coun...
Tom’s practice includes design and implementation of sophisticated estate plans, active administration of trust accounts, settlement of decedent’s estates, estate taxation, and charitable gift planning. He advises many of Varnum's family business owners and is a member of our Family Business Team. Tom currently serves as the Firm's Executive Partner, one of our two Managing Partners. Previously, he served five years as the chair of the Firm's Estate Planning, Tax, and Employee Ben...
Robert Labe ’s trusts and estates and business law practice is among the most highly regarded in the state. He possesses extensive experience in estate planning, estate and trust administration, contested estate and trust matters, business law, business succession planning and tax planning. Robert is a frequent lecturer and prolific author. He speaks at seminars before legal and professional groups, including as a lecturer at the Institute of Continuing Legal Education at the University...
Marilyn is a partner in the Estate Planning Practice Group. Her practice includes estate planning, estate and trust administration, estate taxation and charitable giving. She was elected by her peers to be a Fellow in the American College of Trust and Estate Counsel. Marilyn was recently honored by Michigan Lawyers Weekly as one of the 2012 Women in the Law.
Mr. Larsen is vice chair of Bodman's Executive Committee and a member of the firm's High Net Worth Practice Group. He represents individual clients and financial institutions in the areas of estate planning, estate and trust administration, trust litigation, estate and gift tax, real estate transactions, the purchase, sale and lease of aircraft and watercraft, and closely-held business transactions and succession. Mr. Larsen has been named 2016 "Lawyer of the Year" for Litigation- Trusts and ...
Ms. Lentz concentrates her practice in representing high net worth individuals in estate planning, probate, and trusts. She regularly advises nonprofit and tax exempt organizations regarding obtaining and maintaining exempt status, corporate governance, and general operational issues. Ms. Lentz has been named 2016 "Lawyer of the Year" for Trusts and Estates by The Best Lawyers in America. She is listed in The Best Lawyers in America 2008-2017 under Trusts and Estates and in Michigan Super Law...
Elizabeth Luckenbach is a member in the firm’s Troy office, where she specializes in probate and fiduciary litigation, trust and estate administration, estate planning, and special needs planning. With more than 20 years of experience representing fiduciaries and individuals in all aspects of litigation, administration, and planning, Liz works tirelessly to advocate for her clients, treating each of them with the individual attention they deserve. Rated by Martindale-Hubbell® as an ...
David Malson has more than 30 years of experience in estate planning for high net worth clients; business succession planning for owners of privately owned companies; and the representation of dentists, orthodontists and other doctors regarding practice purchases and sales, general business advice and dispute resolution. David also serves as outside general counsel for privately and publicly held companies. David works on estate plans ranging in size from moderate to extensive. Typical projec...
Raj A. Malviya has been practicing law since 2005. His practice is focused on estate and tax planning and asset protection for individuals and organizations, planning and tax compliance for individuals and families with foreign ties, and all aspects of estate and trust administration. Estate and Wealth Transfer Planning Mr. Malviya works with private clients such as business owners and licensed professionals in high risk professions including physicians, dentists, chiropractors, architects, a...
Christopher D. Matthysse specializes in complex estate planning documents, probate litigation, trust administration, probate administration and elder law. Chris is a member of the probate, estate planning and real property sections of the State Bar of Michigan, the American Bar Association and the Grand Rapids Bar Association. He is also a member of West Michigan Estate Planning Council.
Alan May is a shareholder who is sought after for his experience in guardianships and conservatorships. He has written and lectured extensively and has taught classes at Wayne State University and Oakland University on these topics. He was selected for inclusion in the 2007-2019 issues of Michigan Super Lawyers magazine featuring the top 5% of attorneys in Michigan and has been called by courts as an expert witness on issues of fees and by both plaintiffs and defendants as an expert witness i...
Lauretta K. Murphy is a Member of the firm and has been practicing law since 1988. Her practice areas include elder law and disability planning, and probate and estate planning. She knows how to explain things in plain English and puts people at ease even in complex estate planning or elder law situations. She recently edited Advising the Older Client or Client with A Disability for the Institute for Continuing Legal Education. Wills and Trusts Trust and Estate administration Estate and gift ...
Practice Areas - Business and Tax Planning, Business Tax, Estate and Gift Taxation, Estate Planning, Estate/Income Taxes, Probate Law and Trust Administration, Tax Litigation and Dispute Resolution, Tax Planning Neal Nusholtz is an acclaimed tax attorney whose legal practice spans over 40 years. He specializes in all areas of taxation ranging from income tax audits to litigation and state and federal appeals. Mr. Nusholtz serves on several committees of the State Bar of Michigan, and he was s...
Fred is a member of the Estate Planning Practice Group. He has been assisting his clients with their estate planning needs since he first began his practice, and he has during that time handled a wide variety of estate settlements and estate settlement issues. His particular focus is on counseling clients on techniques to minimize estate and gift taxes, and drafting the documents to accomplish that objective. Fred is also a trusted personal advisor to many of the families he has worked with o...
Cynthia Umphrey helps families and business owners make significant personal and professional life decisions. Ms. Umphrey calls upon over 20 years of experience in estate planning, post-death administration, business structuring and business exit planning to guide you through life’s most important choices. Estate Planning & Post-Death Administration: Ms. Umphrey walks her clients through the entire estate planning process with care. Some concerns she will help you resolve include: h...
Attorney J.D. Praasterink joined Kuhn Rogers as a partner in April of 2019. Prior to becoming a member of the firm, J.D. headed a thriving general law practice in Saint Ignace. J.D.’s practice with Kuhn Rogers is concentrated in the areas of business, real estate, probate, estate planning, family law, and general civil litigation. J.D. enjoys serving the needs of the Traverse City community and appreciates the opportunity to spend time getting to know his clients and their needs while a...
Our Methodology
Recognition by Best Lawyers is based entirely on peer review. Our methodology is designed to capture, as accurately as possible, the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area and legal practice area.
The Process
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