Complex Trust and Estate Planning

We structure sophisticated estate and trust plans that preserve wealth, minimize taxes and ensure orderly succession for families, business owners and high-net-worth individuals. Our approach blends tax-aware structuring, asset protection and practical administration to align legacy goals with family and business realities.

Practice highlights:

Estate planning & wealth transfer: wills, revocable and irrevocable trusts, family agreements, lifetime gifting and succession roadmaps.
Advanced tax planning: estate, gift and generation-skipping transfer (GST) tax strategies and basis step-up planning.
Trust design & trustee guidance: dynasty trusts, grantor trusts (including IDGTs), GRATs, SLATs, charitable trusts and trustee guidance.
Arrangements for family ownership of assets including family limited partnerships and limited liability companies.
Business succession: buy-sell agreements, ownership transition, liquidity planning and integration with estate documents.
Asset protection.
Charitable planning, including: charitable trusts, private foundations, and gifts to donor-advised funds.
Estate & trust dispute prevention and resolution: negotiation, mediation and litigation support when necessary.

We Serve:

High-net-worth families • Business owners and entrepreneurs • Trustees and executors • Beneficiaries and family offices • Philanthropists and nonprofit founders • Clients with complex asset structures

COMPLEX TRUST AND ESTATE PLANNING

Why Choose Cushing, Morris, Armbruster & Montgomery, LLP?

Integrated tax and fiduciary expertise: sophisticated planning that reduces tax exposure while preserving flexibility.
Tailored, practical solutions: plans calibrated to family dynamics, business interests and long-term objectives.
Trusted administration and advocacy: hands-on support through funding, administration, compliance and dispute matters.