Estate and Trust Administration

SRZ assists clients in administering estates and trusts immediately from inception. When clients pass away, we begin assisting family members, beneficiaries and fiduciaries right away—to ensure that they are properly advised of their rights and obligations and that the estate is properly, efficiently and promptly administered. Where necessary or appropriate, we advise clients regarding potential and actual litigation regarding estate, trusts and related matters. In the course of representing estates, we probate the will (or commence an intestacy administration proceeding if there is no will), and we help to marshal, preserve and value all of the decedent's assets. We prepare all necessary estate and trust tax returns (income tax and estate tax) and we advise our clients on numerous related income tax matters. As a part of this aspect of our practice, we represent fiduciaries in estate tax audits and, where necessary, in tax court. Upon completion of an estate or a trust, we prepare an accounting of the fiduciaries' actions and work with the fiduciaries to settle the account and have the fiduciaries released from liability, either with or without court action, depending upon the circumstances.

During estate and trust administration, the individual client services group handles:

• Probate of wills
• Administration of intestate estates
• Administration of estates
• Preparation of tax returns
• Representation in tax audits
• Post-Mortem tax and other planning
• Preparation and settlement of fiduciaries' accounts
• Administration of trusts
• Representation in fiduciary litigations