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Attorney
Paul Cheverton
Trusts and Estates Attorney
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Specialties & Experience
Family Law
About Paul Cheverton
I have been practicing law since 1983 and doing primarily estate planning, trust administration since 1990. I set up small business including C and S Corporations, Limited Liability Companies. Specialties: Practice Area include Trusts and Estate Planning and Basic Business Formation Includes Advanced Estate Planning including Irrevocable Insurance trusts, Charitable Remainder Trusts, Grantor Retained Annuity Trusts, and Qualified Personal Residence Trusts. With current increase in estate exemption, many family trusts are being changed from A-B Trusts with a Bypass trust to an A-C Trust with a Marital QTIP Trust combined with a Spousal Portability Election. Much of Estate Planning after Using Spousal Portability has changed to income tax planning around irrevocable trusts and finding ways in advance to distribute capital gains taxes to beneficiaries in their lower marginal income tax brackets and in turn reduce exposure of 3.8% Medicare Tax inside irrevocable trusts.
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