The last quarter century has been a time of turmoil and change in estate, trust and tax law, as witnessed by the major federal and state tax reforms since 1976. The substantive law has also undergone marked changes in New York and is under continuous review by the legislature. In addition, societal factors including second and third marriages, longer life spans, conflicted families, large amounts of inherited wealth and retirement packages, frequent litigation, and claims of liability arising from fiduciary conduct increasingly cause more and more people to turn to lawyers for professional guidance in making decisions that affect their estates.

Trusts, estates and tax law is complex. Mistakes in disposing of, managing, or investing in property can be costly. The practice demands lawyers who have in-depth, extensive and up-to-date knowledge and capabilities. Putney Twombly is positioned to handle the entire gamut of this work, from estate planning and estate and trust administration to all levels of estate and trust litigation. We provide skill and experience in these and allied areas, such as real estate law, laws governing private foundations, charitable giving, and elder law. We have in-house fiduciary tax and accounting capabilities. Our partners have long-standing relationships with many of the major trust and banking institutions in the New York metropolitan area. Our attorneys are admitted to practice in many other states. Thus, we can continue to meet the expectations of our clients when they move or when their needs extend to other jurisdictions. We are honored to count among our clients families whom we have represented for decades. We continually bring in younger attorneys who are encouraged to work with senior lawyers in representing our clients and their families. Thus our clients can be assured that there will be attorneys here who will be familiar with their matters.

At Putney Twombly, we focus our considerable resources on four areas of the law—labor and employment, trusts and estates, litigation, and corporate. In each of these areas we have assembled teams with unparalleled skills and experience—teams that can handle the most complex matters with efficiency, objectivity, personal attention, and concern for the client's bottom line.

Trusts and Estates law has been a major part of our commitment since the firm's founding in 1866. We look forward to long-term representation of each client and each client's family. Our services span the entire range of Trusts and Estates matters and include:
• Traditional Estate Planning
• Analysis of assets, liabilities and tax obligations
• Preparation of wills, revocable trusts ("living trusts"), life insurance trusts, health care directives, durable powers of attorney, spousal agreements, and trusts for minors or other persons with special needs
• Use of family limited partnerships and limited liability companies