Business Organizations-The form of entity selected for the conduct of a business greatly impacts the daily operations of the business and the income tax consequences to both the business and its owners. We assist clients with this step of business formation by reviewing the goals and individual facts present in each situation to recommend the best entity-selecting from limited/general partnerships, limited liability companies, or corporations, and the different elections or options available under each. The services involved here extend from the initial conference and decision-making, through document preparation and filing with appropriate authorities, to post-formation activities such as preparation and adoption of bylaws and director/shareholder resolutions.

Business and Commercial Law-Whether building or acquiring facilities or equipment, contemplating business mergers or acquisitions, contracting for the purchase or sale of goods and services, developing policies, procedures, plans and agreements concerning employees and independent contractors, or simply attempting to comply with the constantly-growing array of rules, regulations, codes, ordinances, statutes and laws effecting businesses, we deliver solutions for our clients. We provide numerous services to assist business clients in the operation of their businesses. Post-formation needs may include employment agreements, standard contracts for goods and services, or the acquisitions of new or additional real estate for the conduct of business. Occasionally, an entity may need to seek enforcement of a contractual obligation, or defend claims brought against it. We are prepared to represent these clients and eliminate the need for a business to retain additional counsel for most litigation situations.

Employment and Labor Law-Employment law is one of our primary areas of practice, covering a complex network of laws that controls how employers must treat employees, former employees, and applicants for employment. We have significant experience in interpreting and construing state and federal statutes and case law in areas such as race, national origin, age, and sex discrimination, sexual harassment, disability law, affirmative action, employee benefits, whistleblower litigation, defamation, wrongful discharge, employment contracts, Title VII of the Civil Rights Acts, The Age Discrimination in Employment Act (ADEA), the Older Workers Benefit Protection Act (OWBPA), the Americans With Disabilities Act (ADA), the Family Medical Leave Act (FMLA), the Employee Retirement Income Security Act (ERISA), the Worker Adjustment and Retraining Notification Act (WARNA), the Federal Employer's Liability Act (FELA), the Occupational Safety and Health Act (OSHA), and special laws governing municipal employment.

Elder Law-Rather than being defined by technical legal jargon, elder law is defined by the client to be served. In other words, we handle a range of issues but for a specific type of clients-individuals who have specialized legal needs related to a medical illness or disability. We focus much of our attention on the legal needs of the disabled and elderly using a variety of legal tools and techniques. Long term care can have a devastating effect on finances. Many people do not realize the law lets them arrange their finances so they don't have to spend all of their money on long term health care. We help our clients keep every penny the law allows-and we do more. We oversee all aspects of an asset protection plan, providing comprehensive case management services for the elder and the family. We provide legal advice in areas such as long term care planning, wills and trusts, estate planning, Medicaid eligibility and asset protection from nursing home costs, living wills, powers of attorney, health care directives, probate and trust administration, guardianships, and consumer protection issues.

Medicaid Planning-Medicaid is a joint federal-state program that provides health insurance coverage to low-income children, seniors and people with disabilities. Medicaid also covers care in a nursing home for those who qualify. In the absence of other public assistance covering long-term care, Medicaid has become the default nursing home insurance of the middle class. Depending on the state, nursing home residents generally do not have to sell their homes in order to qualify for Medicaid. In some states, the home will not be considered a countable asset for Medicaid eligibility purposes as long as the nursing home resident intends to return home; in other states, the nursing home resident must prove a likelihood of returning home. In all states, the house may be kept if the Medicaid applicant's spouse or another dependent relative lives there. We are aware of all of the rules and regulations regarding Medicaid and can provide sound legal advice in this rapidly changing area of the law.

Estate Planning-Estate planning is important, no matter how small your estate may be. It allows you, while you are still living, to ensure that your property will go to the people you want, in the way you want, and when you want. It permits you to save as much as possible on taxes, court costs and attorneys' fees, and it affords the comfort that your loved ones can mourn your loss without being simultaneously burdened with unnecessary red tape and financial confusion. All estate plans should include, at minimum, two important estate planning instruments: a durable power of attorney and a will. The first is for managing your property during your life, in case you are ever unable to do so yourself. The second is for the management and distribution of your property after death. In addition to these planning instruments, more and more Americans today are using revocable (or "living") trusts to avoid probate and to manage their estates both during their lives and after they're gone. A complete estate plan should also include a medical directive that may encompass a number of different documents, including a health care proxy, a durable power of attorney for health care, a living will, and medical instructions. We handle a variety of estate planning matters and advise our clients so as to gain the maximum benefit of all laws, while, at the same time, carrying out the person's wishes.

Probate and Trust Administration-Probate is the process by which a deceased person's property, known as the "estate," is passed to his or her heirs and legatees (people named in the will). The entire process, supervised by the probate court, usually takes about a year. However, substantial distributions from the estate can be made in the interim. The emotional trauma brought on by the death of a close family member often is accompanied by bewilderment about the financial and legal steps the survivors must take. The spouse who passed away may have handled all of the couple's finances. Or perhaps a child must begin taking care of probating an estate about which he or she knows little. Finally, the estate itself may be in disarray or scattered among many accounts. These duties come on top of existing commitments to family and work that normally cannot be set aside. We are able to set out the steps the surviving family members should take during these difficult times, and has a history of providing her clients with caring and compassionate counsel, guidance and direction. We are well aware of the stress that legal proceedings can add to a difficult situation, and she strives to complete the formal process as quickly as possible. Our experience enables us to counsel surviving spouses and children during this transition and help them make sound legal decisions for the future.

Tax Resolution-We have extensive experience advising taxpayers in adversary proceedings at both the audit level and in litigation involving the Internal Revenue Service and state and local taxing authorities. We provide sophisticated tax planning, consulting, and representation for clients in civil controversies before auditors, appeals boards, the United States Tax Court and IRS tax collection matters. We are well versed in all aspects of partnership, joint ventures, limited liability companies, and S Corporation taxation, and regularly counsel individuals, businesses, and partnerships with tax questions. We help clients with income tax and estate tax audits, as well as proactive structuring of personal and business transactions for the most advantageous tax results, while avoiding tax problems.