Business Law. Steve advises businesses about how to structure and manage their affairs for legal and tax purposes. He advises business owners about the use of corporations, limited liability companies, partnerships, and professional corporations. Steve handles commercial transactions for clients, including sales and mergers of business interests, and he advises owners about succession and “exit” strategies for closely held businesses.

Tax Law. Steve advises clients about federal, state and local taxes including income tax, estate tax, generation skipping tax, sales and use tax, property tax, property transfer tax, land gains tax, and other taxes. Steve helps structure commercial transactions in the most tax efficient manner. He helps clients with large estates minimize or eliminate their estate tax. Steve represents taxpayers who are being audited, and he defends taxpayers from collection activity by the IRS and Vermont Department of Taxes. Steve works with a client's tax preparer to minimize tax ramifications in a variety of situations.

Nonprofits. Steve is experienced with the formation and operation of nonprofit corporations, private foundations and charitable trusts. He can prepare the documents needed to form a Vermont nonprofit corporation, and can obtain tax exempt status as a public charity or private foundation for those that qualify under the Internal Revenue Code. Steve is familiar with the rules for charitable supporting organizations. He can prepare charitable trusts and advise trustees and beneficiaries of charitable trusts. Steve has served on several nonprofit boards and is familiar with the operating and fundraising aspects of nonprofit entities.

Estate Planning and Administration. The estate planning process is generally as follows: (1) summarize the client's assets (including real estate, investments, personal property, pensions, life insurance, closely held business interests and so on), (2) decide who the beneficiaries are and whether they will receive their bequests outright or in trust, (3) determine whether estate, gift, and generation skipping taxes apply, and if so how to minimize and eliminate the tax and (4) prepare and sign the documents needed to accomplish the plan. Clients have a range of options when preparing an estate plan, from a simple Will, to a revocable trust, to the formation of a family company or specialized trust to accomplish specific goals. Steve can spot issues, tailor solutions, and explain the options to clients in plain English. He has experience with large and complex estates. He has experience planning for mental and physical disability.

Trusts. In addition to drafting and amending trusts for clients, Steve advises trustees and beneficiaries about their rights and duties under existing trusts. Trustees are subject to specific duties and obligations in favor of the beneficiaries including a duty of loyalty to the beneficiaries, a duty to account to the beneficiaries, and a duty to prudently invest trust assets. Steve advises trustees and beneficiaries when questions arise. Steve is familiar with specialized trusts such as charitable trusts, special needs trusts, defective grantor trusts, qualified personal residence trusts, grantor retained annuity trusts, life insurance trusts, and others.

Vermont Trust Code. Steve served on the Vermont Bar Association committee that developed the new Vermont Trust Code.  The committee of attorneys and professional trustees worked for nearly two years to review and analyze the Uniform Trust Code, to revise and adapt the UTC for Vermont, and propose the newly minted Vermont Trust Code in the form of an Act to the Vermont Legislature for adoption.  The Legislature adopted the VTC, effective July 1, 2009.  Prior to this Act, Vermont had little or no trust law on the books.  The law that did exist was derived from a patchwork of the few Vermont Supreme Court decisions on the subject.  The Vermont Trust Code is a comprehensive codification of trust law in Vermont.  It is a major step forward, and includes a more modern approach to many issues related to trusts and their administration.

Vermont Uniform Principal and Income Act. Steve is working on a Vermont Bar Association committee of attorneys and professional trustees to revise and substantially update the Vermont Uniform Principal and Income Act.  The UPAIA is important because it provides the rules to classify trust receipts and disbursements as income or principal, a critical distinction for trustees and their beneficiaries.

Probate Court. The Probate Court process can be confusing when a loved one has passed away. Steve helps executors and administrators understand the Probate process, administer the Probate estate, and comply with their fiduciary duties. Steve represents beneficiaries who wish to have their own attorney. Steve can help guardians and disabled persons through the guardianship process.

Elder Law. Steve advises families about long term nursing home care options for older family members who become disabled, and how to qualify for government benefits that may help pay for care.

Disabled Persons. Steve prepares special needs trusts for families with a disabled child, and for those who are disabled in an accident.