Bruce Givner

        My practice is about 60% estate tax planning and 40% income tax planning.  Estate tax planning is different than "estate planning": estate planning determines "who gets what".  That is fairly simple.  By contrast, estate TAX planning determines the value of what is passed to your heirs.  In estate tax planning we use the tools that Congress has provided - family limited partnerships, GRATs (grantor retained annuity trusts), private annuities, SCINs (self-canceling installment notes), qualified personal residence trusts, etc - to pass value on to the heirs at reduced value.

       In income tax planning we use the tools which Congress has provided - retirement plans and charitable structures - to reduce income taxes, provide for retirement and support worthy causes. 

       Note that the same structures used for tax planning also have creditor protection benefits. For example, a qualified personal residence trust reduces the value of the principal residence for estate tax purposes; it also reduces the attractiveness of the equity in your home to a future creditor.

       My practice is primarily based on referrals from CPAs, secondarily from other lawyers and from financial planners.