ServicesTrust and Estate Law is complex for any individual or family, regardless of their economic situation. McCandless LLC offers services and counsel for all types of clients.
We work with a wide range of individuals, possessing modest or extensive financial assets, from the divorced parent concerned with minor children, to the multi-generational family of significant wealth concerned with tax savings and with instilling philanthropic values to generations of their descendants. We work with traditional and blended families, and same-sex partners. In every case, we help our clients plan for their own future and the futures of their loved ones. Often clients also plan for their favorite charities.
Basic Estate PlanningWe are experts in the preparation of:
- Revocable trusts
- Powers of attorney
- Advance health-care directives
- Retirement account and life insurance beneficiary designations
- Asset ownership plans
Advanced Estate PlanningFor our clients with extensive assets, we commonly provide services that include:
- Irrevocable trusts
- Charitable remainder and charitable lead trusts
- Qualified personal residence trusts
- Crummey trusts and Section 2503(c) trusts
- Irrevocable life insurance trusts
- Dynasty trusts
- Lifetime gifts to individuals
- Private foundations
- Transfers of interests in closely-held businesses
- Conservation easements
- Gift tax returns
- Appointment of personal representative
- Probate of will
- Assistance with collection and distribution of the decedent's assets
- Analysis of all Federal and Maine estate tax issues
- Completion of estate tax forms for the IRS and Maine Revenue Service and the Federal and State fiduciary forms
- Preparation of Accounts
- Crafting Section 3-912 agreements
- Advise and assist trustees with all types of trusts.
- Represent trust beneficiaries.
- Trust accounting and annual trust income tax returns.
- Construction and termination proceedings in probate court.
Probate LitigationWe represent both beneficiaries and fiduciaries for any State or Federal court appearance, and serve as counsel in tax cases before the Internal Revenue Service and the United States Tax Court.
- Will construction proceedings
- Guardianships and conservatorships
- We represent guardians and conservators for protected persons.
- We advise Attorneys-in-fact (Agents) acting under powers of attorney.