Gary L Miller
Estate Planning, Trust & Probate

The Estate Planning, Trust and Probate Group of Eastman & Smith Ltd. provides a full range of personal and confidential services to our clients including estate planning, business, tax, probate and trust administration. Our attorneys are highly respected and have considerable expertise in individual estate planning, charitable planned giving, probate administration, trust administration, business structuring, business succession planning, general tax planning, and qualified retirement planning.

In order to meet the objectives of each client, we listen carefully and consider the many factors involved in preparing individually tailored planning strategies using the most current and appropriate techniques. We strive to make working with us easy and straightforward. First, we schedule an initial consultation to obtain information and outline the legal services to be performed. We will then estimate the fees involved so that you will have an idea of the cost up front. If the circumstances or assumptions of the engagement change, we will inform you if there will be added cost. Finally, we will proceed to complete the work in a timely manner.

Personal Estate Planning
* Revocable living trusts
* Disclaimer trusts
* Irrevocable insurance trusts
* Intentionally defective irrevocable grantor trusts
* Generation skipping trusts
* Grantor retained annuity trusts (GRATs)
* Qualified personal residence trusts
* Dynasty trusts
* Pourover and simple wills
* Estate beneficiary controversies
* Estate and gift tax controversies and audits
* Financial power of attorney
* Living wills
* Health care powers of attorney
* Distribution planning and customized beneficiary designations for IRA's and qualified plans
* Gifting programs using leverage
* Educational funding strategies
* Life insurance planning including split dollar arrangements
* Post mortem planning including qualified disclaimers

Business Planning & Business Succession Planning
* Business succession plans
* Family limited partnerships
* Limited liability companies
* Buy-sell agreements
* Asset protection plans
* Salary continuation plans
* Qualified retirement plans and IRAs

Charitable Planning
* Charitable trusts
* Charitable organizations
* Outright gifting and planned gifting programs
* Family foundations

Gary L Miller
Eastman & Smith Ltd
1 SeaGate - 24th floor
Toledo OH 43699-0032
Tel: 419 247-1849
Fax: 419 247-1777
E-mail: glmiller@eastmansmith.com

Practice Groups
* Business Law
* Estate Planning, Trust and Probate

Gary L. Miller is a member who concentrates his practice in the areas of estate planning, probate, elder law, business law, tax and qualified retirement plans. Mr. Miller joined the Firm in 1998 after 21 years of experience as a financial planner, most recently as estate and business planning specialist and pension specialist for Seymour and Associates in Maumee, Ohio. During that time, Mr. Miller received the Chartered Life Underwriter and Chartered Financial Consultant designations from the American College. Mr. Miller is a member of the Toledo Estate Planning Council (past president) and the National Academy of Elder Law Attorneys and is accredited by the Veterans Administration.

Mr. Miller is active in his church, where he currently serves as a small group leader and as the keyboard player on the worship team, and where he has served in the past as treasurer, deacon board chairman, chairman of the Pastor Search Committee and chairman of the Constitution Committee. Mr. Miller is a member of the Board of Directors of Miracle Camp and Retreat Center (Lawton, Michigan). He has sung with Masterworks Chorale for many years and currently is serving as treasurer of the Chorale.
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