Ausley McMullen

Trusts and Estates

Ausley McMullen is committed to providing clients with a comprehensive array of services designed to create for each client an individual plan that achieves both the client’s wishes and substantial tax savings for estates ranging from modest to very large.

Several of our attorneys hold CPA Certificates and advanced tax and estate planning degrees. Estate planning clients also tend to be among those who are advised by attorneys in other Ausley McMullen practice groups, such as business, health care, real estate, tax and corporate, providing a unique opportunity for a multi-disciplinary approach to the individual’s planning goals

Regular planning techniques include the use of wills, revocable trusts, and irrevocable trusts, which contain various devices that seek to insure an estate achieves the maximum use of the unlimited marital deduction and exclusion amount, taking into account future changes which may occur in the estate tax laws. Counsel includes advice regarding inter vivos transfers to reduce estate and gift taxes, such as gifting plans, transfer of joint assets, and family limited partnerships. Pre- and post-marital agreements are advised where appropriate. Business planning for succession at an owner’s death is addressed. We attorneys also work closely with charities to assist clients in charitable giving, including techniques that seek to allow the client’s family to receive income in conjunction with charitable gifts. 

Estate trust administration assists the family in facilitating a distribution of the estate’s assets in accordance with the decedent’s wishes. Attorneys advise and assist the personal representative, and any trustees to carry out such duties as determining and inventorying the estate’s assets, notifying creditors, determining beneficiaries, and transfer of title to the decedent’s properties. Where appropriate, the attorneys use post-mortem tax planning to seek further tax savings. The firm also represents estate and trust beneficiaries and offers probate and trust litigation services where required.