GRATs in Estate Planning Under Current Tax Law

Ms. Fournaris delivers sophisticated solutions to high-net-worth individuals, multigenerational family groups, owners of privately held businesses, and CEOs of public companies in matters involving complex estate, trust, and tax planning, philanthropic giving, and succession planning. She adeptly advises family offices and family groups on asset management and trust administration, ensuring that family legacies are preserved and enhanced. Ms. Fournaris excels in facilitating strategic family meetings, helping clients develop cohesive mission statements, and providing critical insights into the tax and investment implications of various trust structures. She leads Morgan Lewis's global private client practice and is a leader of the firm’s family office strategic initiative. With a career spanning over three decades at our firm, Ms. Fournaris has earned a reputation as a trusted authority in estate planning, wealth management, and private client tax strategy.

Ms. Howard-Potter is a Partner and member of Pryor Cashman’s Private Client Group and Trusts + Estates Practice. She counsels individuals and families on all aspects of estate, gift and succession planning, estate and trust administration, and charitable and tax planning, including developing, structuring, drafting, and implementing estate plans. Ms. Howard-Potter is also experienced in the administration of complex estates and trusts. This includes not only legal experience, such as petitioning the court for probate, appraisals, sales of estate assets, distributions of estate and trust funds, and post-mortem tax planning, but even more importantly, compassion, patience, and responsiveness.

Ms. Mendel counsels families and individuals on their trust, estate and family office planning needs. She also works with families to help them achieve their charitable planning goals, including the formation and governance of private family foundations. Ms. Mendel develops and implements complex estate and wealth transfer planning, including comprehensive estate plans, advanced trust strategies, premarital agreements, and entity formation, while applying her deep technical tax knowledge to advise clients on compliance matters and prepare gift and estate tax returns, and federal tax exemption applications. In addition to advising on trust and estate administration matters, she handles probate proceedings and court appearances.