The goal of my practice is to assist clients with the development and formulation of an estate plan for the benefit of their family members, including the efficient administration of the estate and the reduction and/or elimination of taxes. I know I have been successful when my client expresses relief for having put their affairs in order. I have been in practice since 1981 and continue to strive for excellence and professionalism in all aspects of my work, through active participation in the American College of Trust and Estate Counsel and the Vermont Bar Association.
Estate Planning and Business Succession
I advise clients on the selection of the proper entity for businesses. My practice involves the restructuring of estates and companies to reduce estate, gift, and income taxes at the federal and state levels and to provide creditor protection for clients in high risk occupations. My practice involves business succession in closely-held family companies, key man insurance and split dollar insurance planning, and buy-sell agreements. A large portion of my practice involves non-business planning as well, including charitable giving, college education trusts, Medicaid planning and camp trusts.
- Clerked at the U.S. Department of Justice; worked on criminal tax cases.
- Previously practiced law with the law firm of Wiggin & Nourie in Manchester, New Hampshire, (1981-1996); became head of the trust and estate department of the firm in 1986; partner of the firm in 1988.
- Served as chairman of the tax section of the New Hampshire Bar Association (1992).
- Chairman of the joint study committee of the Vermont Bar Association and Vermont Banker’s Association that drafted the Uniform Trust Code for Vermont (2007-2009).
- American College of Trust and Estate Counsel (ACTEC) Vermont State Chair (2015-2020)
- ACTEC Fellow (2006-present)
- Co-Chair Probate and Trust Section of Vermont Bar Association (2010-present)
- Chairman, Uniform Trust Code Joint Study Committee of Vermont Bar Association and Vermont Bankers Association that drafted the UTC (2007-2009)
- Flynn Center for the Performing Arts, Board of Directors (2007-present)
- Named in Best Lawyers (2007-present)
- Named to New England Super Lawyers (2007-present)
- Best Lawyer of the Year (Burlington) in Trusts and Estates (2013-2014)
- Vermont Bar Association President’s Award for Outstanding Service (2008-2009)
- Editor, A Practical Guide to Estate Planning in Vermont (MCLE – 2015)
- Author, “The Uniform Principal and Income Act & the Unitrust Election” in A Practical Guide to Estate Planning in Vermont (MCLE – 2015)
- Tax Primer for Divorce Attorneys, 31 NH Bar Journal 211 (1990)
- New Tax Law Affects Buy-Sell Agreements in Closely-Held Businesses, 33 NH Bar Journal 291 (1992)
- Estate Tax Repealed! – Maybe, 148 Vermont Bar Journal 21 (2001)
- Vermont (1996)
- New Hampshire (1981)
- Texas (1980), inactive