                |

|

James, Smith, Dietterick and Connelly, LLP offers a full range of estate planning and administration services. We provide experienced advice, plan and prepare documents and administer estates and trusts for our clients. A number of our attorneys also are certified public accountants or have graduate degrees in taxation.
We represent a wide variety of estate planning clients including owners of closely held businesses, corporate executives, tax-exempt organizations, professionals and individuals with special needs. We also represent many tax-exempt organizations including a number of health care organizations and church-affiliated foundations.
Our services include:
- Preparation of wills, revocable and irrevocable trusts, powers of attorney and living wills
- Asset ownership and beneficiary coordination with estate planning and document planning for business succession
- Planning for ownership in closely held businesses including S corporations, partnership and limited liability companies
- Life insurance planning, including preparation of life insurance trusts and split dollar agreements
- Charitable giving, including use of charitable remainder trusts, charitable lead trusts and private foundations
Major Practice Areas:
• Complex Estate Tax Planning
• Estate Administration
• Life Insurance Planning
• Lifetime Giving
• Charitable Giving
• Tax Planning for Distributions from Qualified
Retirement Plans and IRAs
• Business Succession Planning
• Guardianship, Trust and Estate Controversy
The members recognize the sensitive nature of disputes in this area and work diligently to resolve issues without the need and costs associated with a court adjudicated matter, however, this group will aggressively litigate matters that cannot be resolved out of court.
We welcome the opportunity to discuss your legal needs and evaluate how we may be of service to you.
The following attorneys and practice areas comprise our Estate Planning and Administration Group.
• Gary L. James
• Neil W. Yahn
• Edward P. Seeber
• Gregory A. Kogut, Jr.
• Gregory K. Richards
• Bernard A. Ryan, Jr.
|