Areas of Practice

Estate & Trust Planning

We advise individuals and families looking for counsel in the transfer of wealth including multi-generation planning and philanthropic endeavors.  Our estate planning and trust services include but are not limited to the planning and drafting of Complex and Simple Wills, Irrevocable Trusts, Qualified Personal Residence Trusts, Grantor Retained Annuity Trusts and Defective Grantor Trusts, incorporating up to date strategies for asset preservation.

We focus on providing solutions to complex gift and estate tax, and corporate issues that are particular to owners of privately held businesses, corporate executives, private equity and hedge fund managers, and professionals.  Our practice further includes advising fiduciaries (corporate and individual) with respect to trust and estate administration, including issues of tax compliance and fiduciary duties, and representing them before taxing authorities.

Estate Administration

We take a hands on approach with estate administration clients in order to guide them through the cumbersome process with ease. We advise surviving family members on the structure and effects of the estate plan, identify opportunities for post-death tax planning and assist in transferring assets to the intended beneficiaries, providing guidance to minimize fiduciary income and estate tax through valuations, distributions, allocations of expenses and sophisticated tax elections.

We also have extensive experience in resolving valuation and other estate, gift and generation-skipping transfer tax issues with the Internal Revenue Service. Our services also include the preparation of fiduciary accounting for estates as well as inter-vivos trusts, and the preparation of estate, fiduciary and gift tax returns.

Business Succession Planning

Business succession planning incorporates the formation of corporate and partnership structures, the formation of family limited partnerships and tiered limited liability company structures.  We assist in the development of buy-sell agreements and succession plans for the family owned business, incorporating strategies for the retention of key employees.

Our services include the negotiation and drafting of corporate and financial agreements, inclusive of operating agreements, purchase and sale agreements, securitization documents, mortgage and line of credit agreements and subordinated debt financing.

Charitable Planning

We counsel individuals and families on the various tax and legal aspects of charitable giving to help them achieve their philanthropic goals. Our practice encompasses the drafting and advising on split-interest trusts that benefit both charity and the donor’s family, including charitable lead and remainder trusts, private foundations, supporting organizations and other charitable entities for donors.

We also assist in coordinating philanthropic planning through local community foundations and other charitable organizations.

Special Needs

As special needs counsel, we know and understand the many issues that matter to individuals with special needs and their families. Special needs trusts, guardianship proceedings and trust planning for structured settlements are among the services provided to aid our clients and their families through the planning process.

Elder Law

As elder care attorneys, we understand the unique needs of the senior population, and all this stage of life brings to individuals and families, including issues surrounding competence, aging in place, and the physical and mental difficulties that often accompany aging.

Miller King LLC helps our clients address the legal needs associated with this important stage of life through trust counseling, appointment of fiduciaries for the smooth transition of financial responsibilities, whether through trustee services, powers of attorney, guardianships or otherwise.