Estate Planning Topics of Interest Probate Topics of Interest Estate/Trust Administration Topics of Interest
ESTATE PLANNING AND PROBATE
Generally
In his practice as an estate planning attorney, Mr. Lombardo assists clients with developing an estate
plan and prepares the documents necessary to implement the plan,
including Wills, Health Care Proxies, Powers of Attorney
and trusts. Mr. Lombardo has experience in all aspects of the
administration of estates and trusts of various sizes, including commencement of probate proceedings, preparation of
federal and state estate tax returns, income tax returns (individual and fiduciary), federal and
state lien release applications, and fiduciary accountings. Mr.
Lombardo has acted as local counsel to estates of decedents domiciled
in other states but who may have had assets to be administered in
the Buffalo, New York area.
Relevant Experience
Successfuly
petitioned Surrogate's Court for the reformation of a credit
shelter trust contained in a Will prepared by another law firm in order
for the trust to satisfy the requirements of the Internal Revenue
Code and related tax regulations and qualify as a Quaified Subchapter S
Trust resulting in a substantial overall income tax savings.
Developed and successfully implemented estate plans for spouses using
multiple trusts to minimize estate taxes in both estates.
Prepared trust instruments and oversaw the funding of trusts to avoid potential issues at time of probate.
Commenced probate and administration proceedings for estates of all sizes.
Oversaw
the administration of a complex $10Million estate,
having assets in several states,without an estate tax audit.
Provided
a second opinion to an executor of a complex estate and developed a
solution to overcome serious issues with the estate administration.
Successfully litigated on behalf of an estate the issue of ownership of bank accounts registered in multiple names.
Responsible for preparation, filing and pursuing a claim in Surrogate's Court resulting in recovery by the claimant.
Represented an executor in the successful challenge to a claim filed by a beneficiary against the estate.
Successfully filed a renunciation of an interest in an estate prior to probate of the Will.