Hogan & Hartson’s estate planning and administration practice represents individuals, estates, and fiduciaries with assets ranging from under $2 million to over $1 billion, including both U.S. citizens and estates and non-citizens resident in the U.S. and overseas. We consider handling family matters as important as any corporate representation we undertake, and we offer services designated to optimize the preservation of a family’s accumulated wealth and reach philanthropic goals. We offer these services to individuals, fiduciaries of individuals’ estates, and banks and other fiduciaries that work with individuals. We also advise charitable organizations and litigate estate and gift-related issues.

At Hogan & Hartson, our estate planning practice helps clients define their wealth transfer objectives in light of the relevant legal and tax rules and develop and implement an estate plan to accomplish their objectives. We are committed to informing clients of the options available to them, helping clients chose among these options and ensuring that clients understand their estate plans and the practical impact of those plans on their beneficiaries. As part of this process, we routinely work with clients to establish private foundations, or otherwise meet their charitable goals. In addition to estate planning, we regularly counsel and represent personal representatives and trustees in all phases of the administration of estates and trusts, including preparation of the estate tax return, consideration of disclaimers, and other post-mortem tax planning.

We also advise institutional clients, including bank clients and similar fiduciaries regarding federal, state, and international tax issues, will construction (including issuance of legal opinions), and trust reformation for tax and non-tax purposes. In addition, we often work closely with the tax exempt organization practice group to advise charitable organization clients – including large and small private foundations, supporting organizations, medical research organizations, and single-philanthropist schools – with respect to federal and state tax law, relevant corporate or trust law, and sophisticated endowment investments.

 

Under applicable Treasury Regulations we are required to inform you that any advice contained in this material or any attachment hereto is not intended or written to be used, and cannot be used, to avoid penalties imposed under the Internal Revenue Code.