Trusts & Estates
- Drafted and reviewed pre-nuptial agreements and co-habitation agreements
- Counsel for Personal Representative of decedent’s estate whose family recovered $4.25 M in a wrongful death action
- Assisted surviving spouse in allocating assets to sub-trusts to utilize deceased spouse’s estate tax exemption and protect assets from creditors
- Prepared Qualified Domestic Trust (QDOT) to allow Canadian citizens residing in Arizona to qualify for federal estate tax marital deduction
- Formation and administration of trusts designed to minimize the need for probate and reduce or eliminate federal estate and gift taxes
- Provided tax and legal guidance to fiduciaries including Personal Representatives administering decedent’s estates and Trustees
- Represented will devisees and trust beneficiaries with regards to their beneficial interests in estates and trusts
- Counsel for Arizona bank regarding creditor’s claims against estates
- Counsel for national insurance company regarding payments owed to an Arizona estate
- As counsel for Personal Representative of an insolvent decedent’s estate, negotiated creditor claims in order to help surviving family members preserve family business and some of the decedent’s personal property.
- Assisted a Bermuda trust company in transfer of decedent’s Arizona real estate interests
Real Estate
- Counsel for borrower of $3.45 M commercial loan secured by multiple Arizona commercial real estate parcels
- Counsel for borrower of $930,000 commercial loan secured by Arizona office building
- Drafted residential lease-purchase agreements on behalf of management company designed to facilitate investment by Australians in Arizona real estate
- Assisted client with acquisition of commercial office condominium and vacation rental condominium
- Assisted Arizona business in lease negotiations for commercial space in Atlanta, Georgia and Raleigh, North Carolina
- Negotiated sub-leases for new Scottsdale, Arizona night clubs
- Served as liaison in short sale negotiations between borrowers and national banks in order to reduce borrowers liabilities for home equity lines of credit
- Advice regarding application of Arizona anti-deficiency law to residential mortgages
- Counsel for seller of six Arizona commercial real estate parcels for over $5 M
- Counsel for seller in 2015 sale of old town Scottsdale apartment complex
Business Law
- Prepared independent contractor agreement for national golf and country club consulting firm
- Reviewed and negotiated contracts on behalf of consulting civil engineering firm
- Assisted client with sale of ownership interest in Scottsdale art gallery
- Assisted client with acquisition of Arizona online personal training business
- Represented minority shareholder in negotiations for sale of interest in closely-held computer software business
- Counsel for investor purchasing membership interests in Delaware LLCs
- Negotiated transfer of membership interests in 16 Arizona limited liability companies by Arizona entrepreneur
- Negotiated stock purchase of national annual Western antique show and auction company, including payment terms, non-compete clause and licensing agreement
- Assisted client in formation of national transportation consulting company
- Counsel for seller in 2016 sale of 28 Arizona fast food restaurants
Federal Tax Law
- Prepared opinion letter requested by brokerage firm confirming that IRA payable to trust can be distributed directly to trust beneficiaries
- Counsel for client regarding multi-year IRS audit
- Handled IRS appeal of proposed disallowance of deductions from inter-company lease and obtained release of wrongful IRS bank levy
- Successfully appealed offer in compromise originally rejected by IRS
- Advice regarding cancellation of indebtedness income arising from foreclosures and applicable exemptions