Sonia focuses on the areas of tax and estate planning, with experience in related probate, real estate, business and family law matters. She advises a wide range of clients, from individuals in the process of building families and accumulating assets to multiple generations of high net worth families whose established wealth is often in the form of closely held businesses. Accordingly, her practice includes preparation of fundamental estate planning documents, such as wills, revocable trusts, durable powers of attorney, health care proxies and gift trusts, as well as development of sophisticated wealth transfer strategies designed to maximize tax efficiency. Leveraged gifting and estate freezing techniques employed in Sonia’s practice include irrevocable life insurance trusts in conjunction with private split dollar arrangements, grantor retained annuity trusts, qualified personal residence trusts, intra-family loans, and sales of business interests to intentionally defective grantor trusts. Sonia also assists clients in implementing their charitable planning, including preparation of §501(c)(3) private foundation trust instruments and applications for recognition of exemption.
Sonia’s tax practice includes preparation of estate and gift tax returns, federal and state tax filings and annual reports for private foundations, fiduciary income tax returns and complex individual income tax returns. Representative tax planning issues include foreign and domestic loss account reconciliation, federal and state installment sale elections, analysis of deferred compensation arrangements for §409A compliance, and FIRPTA filings.
Sonia serves in various fiduciary capacities for clients. Her estate and trust administration experience includes post mortem planning and probate court representation for estates and conservatorships. Sonia also represents clients in transactional family law matters including preparation of premarital agreements and resulting modifications to estate planning documents, asset titling and beneficiary designations.