Estate Planning is the term generally used to describe the process of planning for the lifetime and postmortem disposition of a client's assets in a manner which achieves not only the client's personal objectives, but also a reduction of gift, estate and generation-skipping taxes and avoidance of the time and expense associated with probate court administration at death and during periods of disability. Our firm provides our clients the full range of estate planning services, including those required by the owner of a family or closely held business to insure that the ownership of the business passes intact and as intended. Our hallmark in this planning process involves the development of a customized blueprint that provides every client a visual summary of our recommended planning strategies so that the plan, in most cases, can be priced and approved by the client before our attorneys draft the sophisticated legal documentation required to implement the recommended planning strategies. Possible strategies include not only the more traditional use of wills, revocable living trusts, durable powers of attorney and advance medical directive, but also more sophisticated planning strategies such as marital deduction trusts, qualified terminable interest trusts, qualified domestic trusts, applicable exclusion, credit shelter, family bypass trusts, irrevocable life insurance and "Crummey" trusts, gift trusts for minors, qualified personal residence trusts, generation skipping and "Dynasty" trusts, grantor retained annuity trusts, charitable remainder trusts, charitable lead trusts, family limited partnerships, and buy-sell agreements for business owners. We also provide services to guardians and trustees of the estates and trusts of minors and disabled clients and to executors, administrators and trustees of decedents' estates and trusts, including the preparation and filing of inventories, accountings and estate and inheritance tax returns and the administration of estate and trust assets.