The law office counsels individuals, fiduciaries, and families in the following areas:
• Estate, Gift Tax and Philanthropic Planning
• Trust and Estate Administration
• Trust and Estate Litigation

The aim is to assist individual clients and their families to preserve wealth through appropriate planning, thereby protecting family financial resources and ensuring the maximum enjoyment of such resources by beneficiaries. The firm seeks to integrate business and estate plans and to utilize wills, and other planning tools such as revocable trusts, insurance trusts, qualified residence trusts, grantor retained annuity trusts, charitable trusts and other sophisticated planning and asset protection vehicles to reduce the impact of income, gift and estate taxes.

Just as important as any economic and financial analysis, is the careful consideration of all of the client's objectives in providing for family, friends and/or charitable purposes. Mr. Kay will address the clients' wishes regarding the distribution of the estate assets as well as the special needs and particular circumstances of each beneficiary so that the estate plan not only expresses the intent of the client, but also includes appropriate protections for beneficiaries.

For most clients, the Will and estate plan it embodies is the client’s most important legal document. By definition, it provides for the disposition of assets which the client has spent a lifetime accumulating to those persons and or institutions who are generally nearest and dearest to the client. Therefore, the planning process and client relationship must be approached with great care and sensitivity.