Experience

A few examples of Clayton’s experience in directly and personally representing his clients include the following:

  • Prepared and implemented a comprehensive estate plan to minimize estate taxes for a closely-held business owner with assets exceeding $100,000,000, with the use of various irrevocable trusts and entities—including intentionally defective grantor trusts, generation-skipping transfer gifting trusts, and charitable trusts
  • Developed an estate plan for a middle-aged couple with modest assets, but whose main concern was to ensure the care and well-being of their adopted minor children—one of whom is significantly physically disabled
  • Developed a comprehensive “estate freeze” plan for a client involving the use of a family limited partnership and “rolling” GRATs (grantor retained annuity trusts) that is estimated will save very significant future federal and state estate taxes
  • Developed a complex estate plan for the senior executive of a Fortune 500 corporation with significant international financial and family interests
  • Prepared a comprehensive core estate plan with a revocable trust for an elderly client, whose main concern was disability planning
  • Formulated an extensive estate and business succession plan for the owner of a large family agricultural and farm business to pass the business onto the next generation, with the coordinated implementation of trusts, a special board of trustees to manage the succession of the business, and life insurance planning with irrevocable life insurance trusts (“ILITs”)
  • Developed and implemented comprehensive estate plan to minimize estate taxes for a client with substantial international closely-held business and interests, with the use of irrevocable trusts and corporate entities, and working in coordination with foreign legal counsel
  • Worked with the owners of a large closely-held business in a multi-generational family context, in preparing a comprehensive business succession plan involving the use of generation-skipping transfer (“GST”) tax planning and various trust structures
  • Represented client as special counsel in a complex trust and probate court matter involving disputes among beneficiaries
  • Obtained court approval on behalf of client to modify and reform terms of an irrevocable trust relating to S corporation eligibility status
  • Represented large tax-exempt charitable organization to obtain approval of trustee accounts in a complex court matter
  • Settled a dispute among siblings and their surviving parent, regarding a large estate and various trusts established by the deceased parent
  • Implemented a complex plan for US clients with various and multiple Asian and US real property and business holdings, in coordinating planning with Asian legal counsel