The Law Office of Patrick J. Fitzgerald, LLC opened its doors in December 2021, with a focus on estate planning, estate and trust administration, general business representation and real estate matters on Maryland’s Eastern Shore.
Estate Planning
Foundational Estate Planning
- Wills
- Revocable Living Trusts & Funding
- Financial Powers of Attorney
- Health Care Powers of Attorney
- Living Wills
- Beneficiary Designations
- Incorporation of estate tax planning techniques were appropriate
Advanced Planning for estate & income taxes & gifting
- Family Limited Partnerships (FLP)
- Spousal Lifetime Access Trusts (SLAT)
- Gift Planning
- Irrevocable Trusts (including trusts to protect assets for children and grandchildren)
- Special/Supplemental Needs Trusts (SNT)
- Qualified Personal Residence Trusts (QRPT)
- Intrafamily Notes and Sales
Estate planning for special situations
- Small and Family-Owned Businesses
- Physicians and Dentists
- Farm Families
- High Net Worth Individuals and Families
Estate & Trust Administration
Probate
- Prepare and File Petition for Probate to Open the Estate
- Obtain Required Bond
- Prepare and Publish Required Notice to Creditors
- Identify and Value Assets of the Estate and Prepare and File Inventory
- Work with Personal Representative on all Estate-Related Financial Matters, including accounting for various transactions
- Prepare and File Administration Accounts
- Assist in Distribution of Assets
- Funding of Testamentary Trusts
Preparation of federal and maryland estate Tax Returns and Maryland INheritance tax Filings
- Required Filings for Gross Estates over the Federal and Maryland Exemptions
- Optional Filings for Federal and Maryland Portability
Business
formation & Start-Up
- Assist Clients with Choice-of-Entity Decision Through Evaluation of Tax and Non-Tax Considerations
- Preparation of Formation and Operational Documents for Limited Liability Companies, General Partnerships, Limited Partnerships, For-Profit and Non-Profit Corporations and Limited Liability Companies
- Filing of the Formation Documents with the Appropriate State Agency
business maintenance
- Conduct of Meetings & Voting
- Changes to an Entity
- Maintenance of Stock Certificates and Membership Information
- Commercial Lease Review and Preparation
employment matters
- Employment and Independent Contractor Agreements
- Nondisclosure, Non-Competition and Non-Solicitation Agreements
- Employee Purchase/Bonus Agreements
Business succession planning
- Buy-Sell Agreements
- Employee Purchase/Bonus Agreements
Mergers, aquisitions & buyouts
- Buy-Sell Agreements
- Equity Purchase Agreements
- Asset Purchase Agreements
Real Estate
document preparation
- Deeds
- Residential & Commercial Leases
- Hunting & Agricultural Leases
- Promissory Notes, Deeds of Trusts and Mortgages
- Road Maintenance Agreements
- Easement/Right-of-Way Agreements
representation in Purchase and sale of real estate
- Preparation and Review of Real Estate Contracts and Related Documents
- Review of Lending Documents
- Review of Settlement Documents