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