Nan Giner delivers comprehensive counsel targeted to clients’ personal planning objectives, with an emphasis on sophisticated wealth transfer strategies. Her clients include company founders and other entrepreneurs, as well as domestic and international families.
Ms. Giner has been ranked among the top 50 women Massachusetts Super Lawyers and is listed in Best Lawyers in America. She is proficient in Spanish and German.
Wealth Management: represents individuals and families in matters ranging from basic estate planning, wills and revocable trusts to sophisticated strategies for lifetime asset transfers.
Complex Gift & Estate Planning: estate planning strategies with a particular focus on integrating tax issues with securities law and partnership issues, as well as planning for and implementing US and foreign ownership and management structures. Strategic planning to minimize income, gift, estate and generation-skipping transfer taxes, including Grantor Retained Annuity Trusts (GRATs), Charitable Lead Trusts (CLATs) and Family Limited Liability Companies (FLLCs).
· Executed estate planning strategy for company founder that transferred $25 million to children free of gift tax through grantor retained annuity trust and sale of stock to intentionally defective grantor trust.
· Implemented purchase of off-shore private placement variable life insurance by dynasty trust to achieve income tax-free growth of investments during policy term.
· Created limited liability companies and trusts to equalize gifts on tax advantaged basis among grandchildren and to provide for long-term asset protection of existing trusts.
Publications and Presentations
· "10th Annual Estate Planning Conference," speaker, Massachusetts Continuing Legal Education, Boston, 2009.
· "GRATs, QPRTs, FLPs and Other Discounting Techniques," speaker, Massachusetts Continuing Legal Education, Boston, 2007.
· "GRITs, GRATs and GRUTs," chapter author, Drafting Irrevocable Trusts in Massachusetts – Massachusetts Continuing Legal Education, 2005.
· "Trust and Estate Basics," chapter co-author, Selling Your Business: The Transition from Entrepreneur to Investor, May 2004.
Professional and Community Involvement
Ms. Giner is a fellow of the American College of Trust and Estate Counsel and a member of the Estate Planning Curriculum Advisory Committee for MCLE. She serves as a trustee of the Social Law Library in Boston and of the University of Massachusetts Amherst Foundation.