Pets are an integral part of American life. For many, the great joy, love, affection, and satisfaction derived from the experience of pet ownership is one of life’s great experiences. Millions of pet owners across the country make huge sacrifices for the care and maintenance of their pets and consider them part of their family. Pet ownership also provides many ancillary benefits to people, including improved health. Stephen R. Elville, Managing Principal and Lead Attorney of Elville and Associates, P.C., leads a discussion about how individuals may develop pet-related provisions in their estate plan for the care, maintenance, security, and long-term well-being of the pet(s), thereby creating an empowering situation for the owner, the trustee of a trust for the benefit of a pet, the caretaker or custodian of the pet, and for the pet itself. The following topics are discussed:
(1) Why clients should consider the use of pet care provisions in Wills and Trusts;
(2) Why pet care provisions in power of attorney documents are equally important;
(3) Understanding Maryland law relating to pet trusts;
(4) Utilizing a stand-alone pet trust versus other alternatives;
(5) Understanding practical pet care provisions outside of formal pet trusts;
(6) Utilizing Letters of Wishes for pet care;
(7) The structure of pet trusts – how does it all work; and
(8) The funding and alignment of assets in pet trusts and pet care-related provisions.
More Webinars from Elville and Associates
The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates. We hold multiple educational events every month. Click to view our calendar of educational webinars and events or visit the Elville and Associates YouTube channel to view recordings of our past webinars.
Most people want to pass their assets to their children or grandchildren, but naming a minor as your estate plan beneficiary can have unintended consequences. It is important to establish a plan that doesn’t involve leaving assets directly to a minor.
There are two main problems with naming a minor as your life insurance policy, retirement account, or estate plan beneficiary. The first is a large sum of money cannot be left directly to a minor. Instead, a court will likely have to appoint a conservator to hold and manage the money. The court proceedings will cost your estate, and the conservator may not be someone you want to oversee your children’s money. Depending on the state, the conservator may have to file annual accountings with the court, generating more costs and fees.
The other problem with naming a minor as your estate plan beneficiary is that the minor will be entitled to the funds from the conservator when he or she reaches age 18 or 21, depending on state law. There are no limitations on what the money can be used for, so while you may have wanted the money to go toward college or a down payment on a house, the child may have other ideas.
The way to get around these problems is to create a trust and name the minor as beneficiary of the trust. A trust ensures that the funds are protected by the trustee until a time when it makes sense to distribute them. Trusts are also flexible in terms of how they are drafted. The trust can state any number of specifics on who receives property and when, including allowing you to distribute the funds at a specific age or based on a specific event, such as graduating from college. You can also spread out distributions over time to children and grandchildren.
If you do create a trust, remember to name the trust as beneficiary of any life insurance or retirement plans. If you forget to take that step, the money will be distributed directly to the minor, negating the work of creating the trust.
For more information about estate plan beneficiary choices, please click here.
To create a trust, be sure to consult with your attorney. It is extremely important to talk with your attorney before creating any estate planning or legal documents, especially a document such as a trust. Consult with the estate planning attorneys at Elville and Associates to make sure you have all the estate planning and legal documents you need. The firm offers free consultations for estate planning clients to understand your situation and goals and create a path forward for your family and you, offering peace of mind along the way. To set your initial consultation, contact Legal Administrator Mary Guay Kramer at mary@elvilleassociates.com, or by phone at 443-741-3635. Or, reach out to Community Relations Director Jeff Stauffer at jeff@elvilleassociates.com, or by phone at 443-393-7696 x117.
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Webinar — The National Multiple Sclerosis Society: A Movement by and for People Living with MS
Elville and Associates partners with the staff at the National Multiple Sclerosis Society (NMSS) to learn about what MS is, the services and resources they have for people affected by MS, and how to get involved. You also have the opportunity to hear from someone living with MS. Feel free to send in questions to Jeff Stauffer, Community Relations Director with Elville and Associates at jeff@elvilleassociates.com, prior to the event.
Attendees:
– Learn what MS is
– Understand who the National Multiple Sclerosis Society is, resources we have available and how to get involved
– Hear from someone living with MS
More Webinars from Elville and Associates
The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates. We hold multiple educational events every month. Click to view our calendar of educational webinars and events or visit the Elville and Associates YouTube channel to view recordings of our past webinars.
More Webinars from Elville and Associates
The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates. We hold multiple educational events every month. Click to view our calendar of educational webinars and events or visit the Elville and Associates YouTube channel to view recordings of our past webinars.
Now is the time to think about steps you can take to keep your estate from being taxed with an irrevocable life insurance trust that allows you to pass money on to your heirs and avoid state and federal estate taxes.
Senate Democrats have proposed lowering the current estate tax exemption from $11.7 million to $3.5 million for individuals, and from $23.4 million to $3.5 million for couples. While it is unclear if this proposed estate tax legislation will pass, it is likely that changes to the estate tax are coming. Even if Congress takes no action, the current tax rate will sunset in 2026 and essentially be cut in half, to about $6 million per individual.
One way to make up for any estate tax your estate may have to pay is to set up an irrevocable life insurance trust (ILIT) and funding it with an insurance policy that includes a death benefit that will pay your heirs some or all of the amount your estate will be taxed. If you purchase such a life insurance policy directly, it may be taxed as part of your estate. But if an ILIT owns the policy, it may pass outside your estate.
Irrevocable Life Insurance Trust Requirements
While an ILIT can be highly beneficial, it is also complicated to set up and maintain properly. The following are some of the requirements:
- Trustee. If you are setting up the ILIT you cannot also serve as a trustee. If you are the trustee, you have control of the trust, which could lead to the trust being included in your estate. You will need to name another trusted person or financial institution to act as trustee.
- Policy ownership. The irrevocable life insurance trust must own the life insurance policy. If you transfer an existing policy to the trust and die within three years, the policy will still be considered a part of your estate. To avoid this risk, the trust can purchase a policy directly rather than receive an existing policy.
- Premiums. You need to transfer funds to the irrevocable life insurance trust to pay the policy premiums, which creates an issue with gift taxes. A transfer to a trust is usually not subject to the $15,000 yearly gift tax exclusion. In order for a gift to qualify for the exclusion, the recipient must have a “present interest” in the money. Because a promise to give someone money later does not count as a present interest, most gifts to irrevocable life insurance trusts aren’t excluded from the gift tax. To avoid this, you can use something called a “Crummey” power which gives beneficiaries the right to withdraw the funds transferred to the trust for up to 30 days. As part of the process, the trustee needs to send them a letter, known as a Crummey letter, letting them know about the trust funding and their right to withdraw the funds. After the 30 days have passed, the trustee can use the funds to pay the annual insurance premium. You run the risk of the beneficiaries withdrawing the funds, but if they know that by allowing the money to stay in the irrevocable life insurance trust they will receive more money later, it shouldn’t be a problem.
- Beneficiaries. The beneficiary of the life insurance policy is usually the irrevocable life insurance trust. Once the funds are deposited in the trust, the trustee can distribute the assets to the beneficiaries in the way specified by the trust. For example, if your beneficiaries are minors, you can wait to have the trustee distribute the assets. Keeping the assets in the irrevocable life insurance trust will also protect them from your beneficiaries’ creditors.
Downside of Irrevocable Life Insurance Trust
The downside of an irrevocable life insurance trust is that you do not have the ability to change it once it is set up — although the policy would effectively be canceled if you stopped paying the premiums.
If you are considering this type of trust, discuss it with your attorney.
It is extremely important to talk with your attorney before creating any estate planning documents, especially such a tool as an irrevocable life insurance trust. Consult with the estate planning attorneys at Elville and Associates to make sure you have all the estate planning documents you need. The firm offers free consultations for estate planning clients to understand your situation and goals and create a path forward for your family and you, offering peace of mind along the way. To set your initial consultation, contact Legal Administrator Mary Guay Kramer at mary@elvilleassociates.com, or by phone at 443-741-3635.
#elvilleeducation
More Webinars from Elville and Associates
The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates. We hold multiple educational events every month. Click to view our calendar of educational webinars and events or visit the Elville and Associates YouTube channel to view recordings of our past webinars.
More Webinars from Elville and Associates
The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates. We hold multiple educational events every month. Click to view our calendar of educational webinars and events or visit the Elville and Associates YouTube channel to view recordings of our past webinars.
A recent court case involving a power of attorney demonstrates the problem with using online estate planning forms instead of hiring an attorney who can make sure your documents are tailored to your needs.
Mercedes Goosley owned a home in Pennsylvania. In 2013, she named one of her six children, Joseph, as her agent under a power of attorney using a boilerplate online power of attorney form that Joseph downloaded from the internet. Unbeknownst to Joseph, the power of attorney required Mercedes to be declared incompetent for Joseph to act as her agent.
Immediate vs Springing Power of Attorney
Powers of attorney can be either immediate or springing. An “immediate” power of attorney takes effect as soon as it is signed; while a “springing” power of attorney only takes effect when the principal becomes incapacitated. The problem is that springing powers of attorney create a hurdle in order for the agent to use the document. When presented with a springing power of attorney, a financial institution will require proof that the incapacity has occurred, often in the form of a letter from a doctor. In this situation, using an online power of attorney form did not allow Joseph to receive the counseling and education he needed to be informed and act in the proper manner for his mother.
In this case, Joseph began acting for Mercedes without getting a declaration of her incompetency. After she moved into a nursing home, Joseph listed her home for sale in 2018 and accepted a purchase offer as agent for his mother under the power of attorney (which was the online power of attorney form). At the time, Joseph’s brother, William, was living in the home, and Joseph instructed William to move out. This resulted in a dispute that ended up in court, with William arguing that Joseph did not have authority to act as his mother’s agent.
A Pennsylvania appeals court eventually determined that Mercedes had intended to execute an immediate power of attorney, as evidenced by the fact that Joseph had held himself out as Mercedes’ agent since 2013 and routinely conducted affairs on her behalf without Mercedes restricting or objecting to his agency.
While the court ultimately ruled in Joseph’s favor, Joseph and Mercedes could have saved time and money by consulting with an attorney before signing the online power of attorney form. An attorney would have been able to explain the difference between an immediate and springing power of attorney and tailor the power of attorney to Mercedes’ needs.
To read the court’s decision in the case Stecker, et al v. v. Goosley, et al (Pa. Super. Ct., No. 1266 EDA 2020, April 15, 2021), click here.
It is extremely important to talk with your attorney before creating any estate planning documents, including power of attorney, which is arguably the most important and powerful estate planning document for many individuals. Consult with the estate planning attorneys at Elville and Associates to make sure you have all the estate planning documents you need. The firm offers free consultations for estate planning clients to understand your situation and goals and create a path forward for your family and you, offering peace of mind along the way. To set your initial consultation, contact Community Relations Director Jeff Stauffer at jeff@elvilleassociates.com, or by phone at 443-343-8424 x117.
#elvilleducation
Potential 2021-2022 Tax Increases – What You Should Know and What You Can Do About Them
By: Stephen R. Elville – Managing Principal and Lead Attorney with Elville and Associates, P.C.
At the outset, you should understand that my purpose here is to alert clients, professional advisors, and others that the following information should be given credence and thoughtful consideration for the protection of assets, inheritances, and your general legacy, all of which may now be considered to be under attack (for all practical purposes) in 2021. Let’s begin with the following alert: the long-awaited Biden Administration legislative discussion about tax increases has begun. How do we know this? Because what was up until now only speculation throughout the 2020 presidential campaign, then further suggested in President Biden’s Green Book, now continues to take form and substance. On March 25, 2021, the “For the 99.5% Act” was introduced by Senator Bernie Sanders. Then, on March 29, 2021, the Van Hollen “Sensible Taxation and Equity Promotion (STEP) Act” was introduced by Senator Chris Van Hollen, Senator Sheldon Whitehouse, Senator Elizabeth Warren, and Senator Sanders. Then, on April 28, 2021, President Biden’s “American Families Plan”, was released by the White House. The 99.5% Act, as I will refer to it throughout the remainder of this Article, was co-sponsored by other prominent Senators, and according to Forbes, the bill is slated to be introduced into the House of Representatives (Forbes Magazine, Alan Gassman, Senate Estate and Gift Tax Bill Will Reduce Exemption to $3,500,000 And take Away Many Opportunities, March 27, 2021). The proposed 99.5% Act, in my view, represents the beginning of the real discussion, and is potentially the most impactful. Among many things being proposed (collectively) in these three Act proposals are the following: a reduction in the federal estate tax exemption to $3.5 million per person ($7 million for a married couple), but indexed for inflation and with no loss of “portability”; a reduction in the federal gift tax exemption to $1 million per person, but not indexed for inflation (it should be noted that if the federal estate tax exemption is decreased to this level, it is reasonable to think that the Maryland estate tax exemption will surely decrease as well, possibly to $1 million); progressive rate increases for the estate tax to 45%-65% (from the current 40%); capital gains tax increases – no stepped up basis at death for property owned by certain grantor trusts, and there are at least four (4) ideas being floated about potential changes/limitations in how capital gains are treated, including switching to a Canadian system-type approach where all capital gains are paid upon death (no cost basis adjustment), a system where capital gains are “trued up” and payable each year (“market to market”), or a carry-over basis; significant limitations on valuation discounting rules; limitations on annual exclusion gifts to $10,000 per donee (!), $20,000 per donor(!), and $30,000 per year to trusts! – these types of changes, if passed into law, would, for example significantly impact the traditional funding of common life insurance trusts; effective elimination of grantor retained annuity trusts (GRATS) as a viable planning tool; Generation Skipping Tax changes that impose significant limitations on the tax effectiveness of dynastical trusts (GST exemption limited to 50 years, for example); and more. Some good news – the Van Hollen (STEP) Act would provide for a $1,000,000 exclusion from capital gains tax, deductibility of capitals gains tax against estate tax owed at death, and a $500,000 capital gains tax exclusion for a primary residence – but with the downside that STEP would be retroactive to January 1, 2021! The American Families Plan would provide for a $2,500,000 exclusion from capital gains tax for a couple, bring back the SALT deduction, and leave the current $11.7 million per person (indexed for inflation) ($23.4 million per couple) basic exclusion amounts from estate and gift tax as is (at least for now at this stage in the discussions), but would otherwise increase the top income tax rate on individuals back to 39.6%, increase corporate tax rates from 21% to 28%, increase capital gains rates to 39.6% plus the 3.8% net investment income tax (combined 43.4%), or higher; and limit annual exclusion gifts in similar ways to the other proposals. But we simply do not know the outcome and what the compromises will ultimately be. The proposed tax changes in the 99.5% Act, STEP Act, and American Families Plan will have far reaching impacts on a substantial number of Americans for their estate and tax planning. Because the real discussion has begun, the question appears to be when and not if significant tax increases will occur. The real question is whether you (clients, professional advisors, and others) will be ready. Initial indications are that the coming six (6) months remaining in 2021 represent the ticking clock of time remaining to anticipate and prepare for these changes, subject to the retroactive provisions of the STEP Act and other potentially retroactive laws. Yes, let me repeat that. Political and economic indicators, a general consensus among many in the legal community (the estate planning community), and the effective dates set forth in these Acts (most are January 1, 2022) suggest that while there are no clear answers as to when such potential changes to the tax laws may or will occur, it is more likely than not that major changes in the laws will occur, and for those who have not already proactively engaged in advance planning, the remaining months of 2021 may be the last chance to do so.
So what does being proactive mean right now and what should clients (along with their professional advisors), and others do? Here is a brief checklist: As soon as possible:
(1) Contact your estate planning attorney, CPA, and financial advisor (your advisory planning team) to begin a discussion of the impacts of this possible legislation on your estate planning and tax planning. This discussion should include the very serious question of “how can we be assured that the advisory planning team you have assembled are working together in an organized and collaborative fashion?”;
(2) Review all advanced planning strategies for implementation in 2021 well before the proposed effective dates of these various Act proposals or other similar legislation (proposed effective dates mainly reference January 1, 2022, but some proposed legislation is slated to become effective January 1, 2021), including:
a. Educate yourself about the potential use of the current (large) temporary estate and gift tax exemption amounts before they go away (i.e. review gifting strategies – such as potentially making large gifts prior to 1/1/2022). This discussion should include understanding how gifting works in this context, and that only “larger gifts” will succeed in using the “temporary” exemption amounts, along with the possibility of “retroactivity” and how to protect against the possibility that any changes to the estate tax exemptions could be made effective retroactively to a date prior to any such gift(s);
b. Project future estate values;
c. Explore accelerating the implementation of grantor trusts in 2021;
d. Organize and potentially use annual exclusion gifts in 2021;
e. Plan for the possible end of the step-up in basis;
f. Understand all capital gains issues and how you could be affected;
g. Gain a working knowledge of the concept of “Portability” and how the Deceased Spouse’s Unused Exemption Amount (DSUE) is utilized;
h. Consider capturing valuation discounts in 2021;
i. Contemplate potentially paying estate tax for gifts prior to 2022;
j. Analyze the possibility of harvesting capital gains in 2021; and …
k. Grasp the many other proposed income tax, estate tax, gift tax, and GST tax changes being proposed by working closely with your Advisory Team.
(3) Review all basic planning considerations for implementation before (or as soon as possible after) the proposed effective dates of the possible legislation (proposed effective dates mainly reference January 1, 2022, but some proposed legislation is slated to become effective January 1, 2021). In closing, there are many flashing red lights and cautionary yellow lights in our lives, and oftentimes fewer green lights or completely clear paths for us to choose and follow. And certainly the state of political, civil, and cultural unrest in our country over the past few years has left many with more questions than answers.
But our job and commitment at Elville and Associates is to keep our clients, professional referral partners, and the community at large informed about changes in federal and state law affecting estate planning, elder law-related planning, and special needs planning. Along these lines therefore, the advice of this writer is to view the potential ramifications of the For the 99.5% Act, the Van Hollen STEP Act, and the American Families Plan and any similar proposed legislation that may arise in 2021, for what it is – a bright white light coming towards us in a straight line, seemingly from a fairly long distance away, but with a strangely familiar sound – a sound that as it gets closer begins to roar, reverberate, and shake the earth, as the shape of a locomotive comes into view. Our job and yours, is to be ready when this train arrives, and to not be left behind after the Biden-era tax law change caboose rolls past us and into the distance. I’ll leave it to your imagination about who the conductor will be.
The State of “Us” (the Heroes)
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A Message from Elville and Associates’ Managing Principal and Lead Attorney Stephen R. Elville
Surely our times are challenging. History teaches us that during the punishing winter of 1776, Thomas Paine’s pamphlet, The Crisis, intended to bolster the willpower and determination of George Washington’s soldiers, many of whom were ready to quit, changed the course of the Revolutionary War. Some historians assert that the meaning behind Paine’s famous work was to encourage the ordinary men comprising Washington’s army not to give up, even during very difficult times. Some of my favorite excerpts include: “Yet panics, in some cases, have their uses; they produce as much good as hurt. Their duration is always short.”
“The mind soon grows through them (challenges), and acquires a firmer habit than before. But their peculiar advantage is, that they are the touchstones of sincerity and hypocrisy, and bring things and men to light, which might otherwise have lain forever undiscovered.”
“Let it be told to the future world, that in the depth of winter, when nothing but hope and virtue could survive, that the city and the country, alarmed at one common danger, came forth to meet and to repulse it.”
“I love the man that can smile in trouble, that can gather strength from distress, and grow brave by reflection.” and …
“This is our situation, and who will may know it. By perseverance and fortitude, we have the prospect of a glorious issue.”
Although I’ve taken liberties with Paine’s words, written and set in a different time but not a different place (Philadelphia, Pennsylvania), they help to clarify so much that’s been on my mind (and probably yours) during the COVID-19 pandemic, the 2020 political cycle, the current state of strife and division in our country, and the recent January 6, 2021 crisis at the U.S. Capitol. Regardless of our beliefs and convictions, our differences, our interests, and our backgrounds, our unprecedented times are calling us to meet the challenges. And we are – you are. As I reflect on the life battlefield that has been the last 12 months, I am amazed at what I see in my mind’s eye, what I have observed and witnessed first-hand. I see you, our clients and client families, resilient and strong amidst so much tragic loss; so much economic devastation; so much fear; so much deprivation; so much change in your daily lives and routine; so much isolation; and so much uncertainty. This is not to deny reality – that individually and collectively we’ve spent the lion’s share of the past several months in our figurative personal and economic bunkers wondering when we can emerge back to life. When will grandparents be able to see their grandchildren in person again? When will businesses be able to fully reopen their doors? When will jobs lost be restored? When will shattered lives be healed? And yet you, our clients, are answering the call to change. You are being attentive to the things you can control, such as your estate planning. You are listening, reading, and learning. You are contacting us and updating your estate planning, elder care planning, and special needs planning documents. You are attending our virtual events – our webinars, workshops, and Client Care Programs events in record numbers. You are asking questions and keeping up with your personal and family legal continuing education. Furthermore, I see you working collaboratively with your financial and tax advisors, and creating your own collaborative advisory team; and I see you overseeing that team to ensure it is working together in furtherance of the accomplishment of your goals and the protection of your loved ones. I also see you taking great care in the selection of your fiduciaries, and using memorandums of intent and letters of wishes to expand the knowledge and understanding of your trustees, personal representatives, and agents, and to set forth your goals, values, advice, and directions. You are doing your due diligence!! You are exercising your rights to determine your own estate planning destiny, and to write the story of your own life for the generations. Truly, you are not only the narrator of the story, you are the protagonist. You are a hero (the hero). I hope you will accept this from me, someone who has had the privilege of working on thousands of estate, elder care, and special needs plans. You have not quit, despite great hardships and obstacles. I salute you, all. As many reasons as there have been for updating and maintaining your planning documents over the years, and especially during the past year (i.e. COVID-19 related changes; asset alignment; advisory team issues; changes in Maryland law; changes in the tax laws; and more), there are likely more to come as the health crisis continues, the Maryland Legislature considers its legislative agenda for 2021, and the Biden Administration introduces its new policy agenda over the coming months. Therefore, you will need to stay connected, diligent, and flexible in the months ahead, knowing that you can count on Elville and Associates to keep you abreast of the planning issues you need to know. Due to the sometimes slow-rolling nature of the forces at work, I will not spend time here speculating about the potential changes to come in 2021-2022 since we have been closely watching and addressing many of those issues over the past eight to 12 months, and our Client Care Program members, as well as those who frequently attend our webinars, are well-educated as to the broad spectrum of potential tax changes being proposed, both before and after the Georgia runoff elections. But is it crucial to mention that only the automatic, habitual, and repetitive nature of our Client Care Program, and the commitment it entails on the part of clients and Elville and Associates, can ensure the success of your estate planning (your estate, elder-related, or special needs, or business-related plan) (please see my article on in our website’s Blog section titled The Philosophy of a Client Care Program – Intentionalism). Elville and Associates is the only law firm in Maryland, along with our Of Counsel attorney, Gary Greenwald, P.C., to have an accredited Client Care Program (CCP) by the Client Care Academy in Boston. Along these lines, let me take this opportunity to invite you to join Elville and Associates’ CCP. If you have questions or would like to join the CCP, please contact Jeff Stauffer at jeff@elvilleassociates.com, or visit www.elvilleassociates.com. At our March 6th CCP event, and in all subsequent CCP events for 2021, we will discuss, study, provide analysis, and recommend action items relating to the critical planning and health-related issues ahead. Having discussed our collective challenges and how you have bravely and successfully dealt with them and continue to do so, I am sincerely grateful to know you and honored to have you as part of the Elville and Associates family of clients. Since our founding in June, 2010, Elville and Associates has endeavored to be Maryland’s top-tier estate planning, elder law, and special needs planning law firm, known for leading edge legal-technical solutions delivered with our signature client education, collaboration with professional advisors, and compassion for and attention to all of our clients and their individual needs. Our commitment to you is that neither the challenges of 2020, nor any future challenges we are certain to face, will detract from that mission and purpose. In conclusion, I encourage you to continue to take heart, and to continue to focus on those things you can control. Paraphrasing the above now in my own words, “may our minds grow through (these) challenges, and acquire firmer habits than before.” And “may we smile in trouble, gather strength from distress, and grow brave by reflection.”
Warm regards and best wishes,
Stephen R. Elville, J.D., L.LM.
Stephen R. Elville works with individuals and families to provide a unique attorney-client experience and peace of mind through a proactive and collaborative approach based on leading edge legal-technical knowledge. Mr. Elville has extensive experience in working with clients involved in crisis situations and brings a unique and personalized approach to pre-crisis planning. Mr. Elville routinely handles client matters in elder law, estate planning, special needs planning, tax planning, guardianship, asset protection, estate and trust administration, and fiduciary representation, and more. Mr. Elville may be reached at steve@elvilleassociates.com, or 443-937-3691 x108
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