Nauman Smith offers businesses and individuals sophisticated tax and estate planning services, and regularly represents executors in connection with the administration of large and small estates. The firm is also highly regarded in the area of nonprofit law and our attorneys are considered authorities with respect to community foundations. Our legal services include:

Tax Planning / Tax Controversy

Nauman Smith’s tax practice provides corporations, partnerships and individuals with strategic tax planning advice, analysis and representation on a variety of federal, state and local tax matters. We advise small and large businesses regarding the tax implications of:

  • acquisitions, mergers and consolidations
  • reorganizations
  • succession planning
  • real estate transactions
  • choice of entity

We also advise individual clients regarding tax-savings strategies for wealth transfers during life and upon death, in addition to representing clients in tax controversy matters at all levels within the IRS, at the Pennsylvania Board of Finance and Revenue regarding sales and use tax disputes and at various local agencies.

Estate Planning and Wealth Preservation

Insightful estate planning is essential for the preservation of acquired family wealth. This requires careful consideration of the client’s objectives, the impact of federal and state tax laws on the estate disposition, and the protection of the interests of estate beneficiaries. At Nauman Smith, we utilize the most effective tax and estate planning techniques to minimize the tax consequences to individual estate plans consistent with the overall planning goals of the client. We can provide:

  • simple and complex wills
  • trusts
  • durable powers of attorney
  • living wills
  • inter vivos (living) trusts
  • charitable,  educational and special needs trusts

Estate and Trust Administration

The Nauman Smith legal team assists clients with the administration of decedents’ estates by efficiently guiding personal representatives through the probate process from initial filing through asset distribution and closing of the estate. We advise our clients regarding their fiduciary responsibilities and assist with dispute resolution. We also provide legal counsel with respect to trust administration including requests for modification and termination of trusts.

Nonprofits and Community Foundations

Nauman Smith’s many nonprofit clients include health care organizations, community foundations, professional societies, business associations, public charities and private foundations. We provide a full range of legal services including:

  • tax and unrelated business income issues
  • corporate governance
  • fiduciary issues
  • legal compliance with state and federal laws
  • advice on employment issues
  • executive compensation
  • real estate and transactional matters

We assist clients with incorporation of new nonprofit organizations, including qualification for exempt status with the IRS and development of fund-raising activities. We advise clients regarding charitable solicitations and charitable giving, and various planned giving options including:

  • charitable remainder trusts
  • charitable lead trusts
  • gifts of real estate
  • life insurance
  • retirement accounts
  • other significant gifts

The firm’s attorneys have also developed particular experience converting community foundations from trust form to corporate form.