Planning for handling personal and financial affairs if incapacitated or dead is called estate planning.

Our firm is experienced in preparing and implementing plans, including tax planning techniques intended to reduce the impact of gift and estate taxes.

Common legal documents and planning issues include:

• Wills
• Revocable Living Trusts
• Powers of Attorney
• Healthcare Directives
• Gift and Estate Tax Planning
• Special Needs Trusts
• Lifetime Trusts
• Charitable Trusts
• Irrevocable Trusts
• Education Trusts

In order for Raye-Wong & Associates to comply with Internal Revenue Service Circular 230 (if applicable), you are notified that any discussion of U.S. federal tax issues contained or referred to herein is not intended or written to be used, and cannot be used, for the purpose of: (A) avoiding penalties that may be imposed under the Internal Revenue Code; nor (B) promoting, marketing or recommending to another party any transaction or matter addressed herein.