Ms. Bates provides comprehensive estate planning services that are uniquely tailored to the client’s individual needs and wishes. Estate planning involves the evaluation of the best plan and strategies to achieve the client’s goals for his or her estate, including providing for family, avoiding attorney’s fees to the estate, avoiding taxes, and protecting privacy. Estate planning also involves drafting estate planning documents that reflect the client’s intentions and personal goals and objectives. Ms. Bates drafts the following Estate planning documents for clients:

1. Last Will and Testament;
2. Durable Power of Attorney;
3. Health Care Power of Attorney;
4. Living Wills;
5. Revocable Trusts;
6. Irrevocable Trusts;
7. Educational Trusts; and
8. Testamentary Trusts.

With the client’s consent, Ms. Bates collaborates with the client’s financial advisor as to the proper funding of any trust established for the client for probate avoidance and privacy purposes.

Ms. Bates assists personal representatives in navigating through the probate administration process in formal probate proceedings and summary administration proceedings. Ms. Bates represents the personal representative in a probate estate in a formal probate proceeding throughout the entire probate process as summarized as follows:

1. Determining whether a probate proceeding is necessary;
2. Establishing the probate proceeding;
3. Obtaining Letters of Administration giving the personal representative the authority to administer the estate;
4. Preparing an inventory of probate assets;
5. Publishing a notice to creditors and notifying ascertainable creditors of the probate proceeding;
6. Assisting clients in the preparation of an accounting of the administration of the probate estate;
7. Preparing a plan of distribution of the probate estate; and
8. Preparing the necessary papers to close the probate estate.

Ms. Bates represents successor trustees in the administration of trusts in Florida. Ms. Bates advises successor trustees throughout the administration of the trust as to:

1. The fiduciary duties of the successor trustee;
2. Preparing the necessary notifications to beneficiaries of the trust;
3. Filing the necessary notice of trust with the clerk’s office;
4. Depositing the original Last Will and Testament with the probate clerk’s office;
5. Assisting successor trustees in obtaining valuations of trust assets;
6. Collaborating with certified public accountants in the preparation of any federal estate tax return, if required;
7. Preparing trust accounting;
8. Preparing plan of distribution in accordance with the trust; and
9. Preparing the necessary papers to terminate the trust once all the necessary trust administration bills are paid and the remaining assets fully distributed to the beneficiaries of the trust.

Ms. Bates represents business owners and provides legal support services to business clients for issues that may arise in the daily operations of the business and the legal issues arising in the long-term planning of the business. Succession planning involves evaluating succession as to the operations of the business and the ownership of the company and a future potential sale of the business.

Ms. Bates assists estate planning clients in the formation of corporate entities to insulate clients from personal liability. Ms. Bates assists clients with the following in the formation of corporate entities such as corporations, limited liability companies, and professional associations with personal attention to the following considerations in forming a corporate entity:

1. Choosing a name of the entity and determining its availability;
2. Evaluating the best type of corporate entity for the particular operations of the business;
3. Evaluating the most appropriate ownership structure of the corporate entity;
4. Drafting of bylaws, operating agreements, stock certificates, articles of incorporation, articles of organization, and minutes to establish the corporate entity and as evidence of ownership and rights and obligations of the owners;
5. Filing of articles of incorporation and articles of organization; and
6. Obtaining a taxpayer identification number for the corporate entity.

Ms. Bates represents estate planning clients in the purchase and sale of residential and commercial real estate including the review, negotiation, and drafting of contracts and the review of settlement statements and other closing documents and the attendance at the closing table with clients.

Leslee J. Wallach advises businesses in identifying sales and use tax compliance and reporting requirements while focusing on tax minimization. Ms. Wallach represents businesses in sales and use tax audits and controversies before all state and local taxing authorities.