M. Celeste Luce’s Legal Services

Asset Protection & Estate Planning

Estate Planning
Celeste offers advice and analysis regarding all types of Wills and Trusts.  Then, based on her client’s needs, she creates and implements ♦ Revocable Living Trusts ♦ Credit Shelter (Bypass) Trusts ♦ Marital Deduction Trusts ♦ Testamentary Trusts ♦ Qualified Terminal Interest Trusts ♦ Domestic Partners Trusts ♦ Dynasty (Generation Skipping) Trusts ♦ Irrevocable Life Insurance Trusts ♦ Third Party and Self Settled Spendthrift Trusts ♦ Special Needs Trusts ♦ Grantor Retained Annuity Trusts ♦ Grantor Retained Unitrusts, and ♦ Qualified Personal Residence Trusts.

Creditor Protection Strategies
Celeste offers advice and analysis regarding creditor protection strategies.  Then, based on her client’s needs, she creates and implements ♦ Family Limited Partnerships ♦ C Corporations ♦ S Corporations ♦ Subchapter S Corporations ♦ Limited Liability Companies ♦ Third Party and Self Settled Spendthrift Trusts ♦ Marital Property Agreements.

Charitable Estate Planning
Celeste offers advice and analysis regarding charitable strategies.  Then, based on her client’s needs, she creates and implements ♦ Charitable Remainder Unitrusts ♦ Charitable Remainder Annuity Trusts ♦ Charitable Lead Trusts ♦ Private Foundations, and ♦ Donor Advised Funds.

Educational Funding Planning
Celeste offers advice and analysis regarding educational funding strategies.  This includes advice and analysis regarding ♦ Coverdell Education Savings Accounts ♦ 529 Plans, and ♦ Uniform Transfers to Minor’s Act Accounts.  In addition, Celeste creates and implements ♦ 2503(b) and (c) Minor’s Trusts, and ♦ Crummy Trusts.

Estate Administration

Estate Administration
Celeste provides many estate administration services, including ♦ Representing the decedent’s estate in Probate Court ♦ Advising and assisting successor trustees in distribution and termination of decedent’s trusts ♦ Advising, analyzing and implementing strategies for funding Testamentary Trusts, and ♦ Advising, analyzing and implementing disclaimer strategies.

Probate
Celeste provides many probate services, including ♦ Advising, analyzing, and implementing probate strategies ♦ Small Estate Affidavit Procedures ♦ Petitions to Set Aside Estate Without Administration ♦ Petitions for Summary Administration ♦ Petitions for Probate, and for Issuance of Letters Testamentary, including all necessary procedural requirements such as Notices, Reports, and Accountings.

Guardianships
Celeste provides advice, analysis and implementation of services relating to guardianships, including ♦ Representation before Probate Courts, and ♦ Preparation of all pleadings and accountings for both permanent and temporary guardianships.

Business Planning

Business Formation Strategies
Celeste offers advice, analysis for and the preparation of documents to implement business formation strategies, including ♦ C Corporations ♦ S Corporations ♦ Limited Partnerships ♦ Limited Liability Companies, and ♦ Limited Liability Partnerships.  This also includes advice and analysis regarding the income tax implications of various strategies.

Business Succession Plans
Celeste offers advice, analysis for and implementation of strategies for the integration of Business Succession Plans with the Estate Plans of principal owners of the business.

Elder Law

Elder Law
Celeste offers services to assist elderly clients with estate planning and long term care issues.  These services include advice, analysis, preparation and implementation of ♦ Supplemental Needs Trusts ♦ Revocable Living Trusts ♦ General Durable Powers of Attorney ♦ Durable Powers of Attorney for Health Care ♦ Directives to Physicians, and ♦ HIPAA Authorization and Releases.