Administration of Estates & Trusts

The attorneys at Pate & Scarborough provide all aspects of estate and trust administration and settlement including preparation of estate tax returns, probate court inventories and accountings, as well as representation of estates and trusts before the Internal Revenue Service.

We represent executors, trustees, and other fiduciaries with the administration of estates and trusts. We also represent heirs, beneficiaries, and fiduciaries in litigation involving the validity of wills and trusts and other disputes related to the administration of estates and trusts.

Estate Planning

Our estate planning practice involves preparation of all components of estate plans including wills, revocable trusts, credit shelter trusts, generation skipping transfer trusts, durable financial powers of attorney, health care powers of attorney, declarations of a desire for natural death (living will) as well as advice on minimizing potential estate and income tax liabilities.

We provide advice on charitable trust planning and gifting including outright gifts to charity, charitable remainder trusts and charitable lead trusts. The firm counsels on estate and income tax planning for retirement benefits and life insurance planning -- including use of irrevocable life insurance trusts. We also prepare pre-marital and post-marital agreements and advise on lifetime gift planning to reduce estate taxes, including use of limited liability companies, family limited partnerships, and other fractional interests.

Corporate & Business Law

Our firm can assist clients with the formation of corporations, partnerships, limited liability corporations (LLCs), and provide advice as to the appropriate business entity to be formed, as well as in determining whether to be taxed as an S-corporation or C-corporation, if applicable.

We also prepare shareholder agreements, operating agreements, partnership agreements, and other documents necessary for the ongoing operations of such entities and for exit strategies when people server their relationships with the entity.

Our firm can assist with the formation of LLCs to facilitate investment in real estate and achieving clients' tax objectives. The firm represents corporations of all sizes, newly-formed businesses and joint ventures. Our attorneys handle mergers and acquisitions and negotiate complex business transactions such as purchase agreements, employment and noncompetition agreements.

Real Estate

We practice in all areas of real estate law, both transactional and litigation, for residential and commercial real estate matters. We handle matters such as closings, title opinions, purchases and refinances.