Marguerite Munson Lentz has more than 30 years experience representing estate planning clients with taxable estates. She had concentrated her practice in the areas of estate planning, probate, trusts, and charitable and other tax-exempt organizations. Specific areas of experience include:
§ Analyzed, and prepared documents for, sophisticated estate planning techniques such as GRATs, sales to defective grantor trusts, family limited liability companies.
§ Analyzed the tax implications of charitable remainder trusts, charitable lead trusts, gift annuities, and when appropriate, drafted the necessary documents.
§ Created both public charities and private foundations and prepared necessary documents to obtain tax exempt status under federal and Michigan law.
§ Prepared numerous estate plans involving basic framework documents to take advantage of the applicable exclusion amount (pourover wills, trust agreements, durable powers of attorney, living wills, health care powers of attorney, HIPAA authorizations, and related documents).
§ Handled estates requiring an estate tax return. Prepared estate and gift tax returns; analysis of marital deduction formula deductions, analysis of GST exemptions and formula allocations; algebraic computation of circular residuary marital or charitable residue; preparation of returns involving credit for tax on prior transfer (TPT credit); analysis of qualified family owned business deduction (QFOBI); handled estate tax audits.