Marini & Associates, P.A.

Introduction: We do trusts and estates. With more than 60 years of combined legal experience, M&A professionals provide full panoply of private wealth planning services to assist our clients in attaining their wealth transfer and estate planning both domestic and international. Our group offers integrated income and transfer tax advice, taking into account the constant and projected changes in tax and state laws affecting our clients’ planning. Our attorneys counsel clients in every single aspect of trusts and estate planning, ranging from the preparation of traditional wills and revocable trusts to more complicated planning, such as family limited partnerships, sales to intentionally defective irrevocable trusts and business succession planning. Most common areas of estate planning matters, include lifetime gift programs, charitable split interest trusts, off-shore trusts, private foundations, grantor retained annuity trusts, generation-skipping transfer tax planning and life insurance planning, including irrevocable life insurance trusts and split dollar arrangements. We also engage in all aspects of probate and trust administration, both domiciliary and ancillary. In addition to the administration process, tax-related activities for estates regularly include the preparation of estate tax and income tax returns, representation in estate tax controversies, and a full range of post-mortem planning (including qualified disclaimers and the use of the credit for tax on prior transfers), probate and trust litigation for corporate and individual fiduciaries, charitable organizations, individuals and family businesses among other related services. International Estate Planning We offer services to non-citizens and non-resident alien individuals to assist them in structuring an estate and business succession plan that addresses the unique tax rules applicable to them. Our attorneys provide wide-ranging services in the area of intern domestic wills for non-citizens: * Foreign trusts * Foreign business entities and * Pre-immigration planning * Probate administration and fiduciary litigation We offer advice in trust law and estate law litigation in connection with issues arising from the following: * Duties with respect to trust investment and administration * Duties to segregate trust property * Duties of delegation * Duties to administer a trust * Duties of loyalty * Duties of impartiality * Duties of successor trustee with respect to acts of predecessor * Duties to report and account to beneficiaries * Duties regarding claims and actions against estates and trusts * Duties with respect to co-trustees * Remedies for breach of trust and self-dealing * Negligent conduct by a fiduciary * Fraudulent conduct by a fiduciary * Incapacity or lack of competence * Undue influence