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Private Clients Legal & Tax Planning Answer Book (2020 Edition)

Author(s): G. Warren Whitaker, Leiha Macauley, Darren M. Wallace, Day Pitney LLP
Practice Area: Estate planning, Estates and trusts, Last will and testament, Qualified personal residence trusts, Tax, Tax planning and strategy
Date: Aug 2020 i Other versions can be found in the Related Items tab.
ISBN: 9781402435928
PLI Item #: 293661
Private Clients Legal & Tax Planning Answer Book provides practical guidance for estate planning for individuals.

This Q&A resource addresses complex client questions related to the benefit and protection of the client’s assets, dispositions to current and future family members, the uses of trusts and other vehicles, and current and future charitable donations.

Authored and edited by G. Warren Whitaker and a team of experts from Day Pitney LLP, this Answer Book discusses the different ways in which assets can be owned and transferred; best practices in executing wills and trusts; clear guidance on estate, gift, and generation-skipping transfer taxes; and answers questions about retirement accounts, charitable giving, and family and marital issues.

Stockpiled with highlighted practice tips, Private Clients Legal & Tax Planning Answer Book also provides guidance on issues related to incapacitation, international concerns, and managing the estate planning team (attorneys, accountants, trust officer, etc.)

LISTEN to co-author Darren M. Wallace discuss a hypothetical Qualified Personal Residence Trust (QPRT) 
Excerpt from Estate Planning for the Non-Specialist (4 min)

G. "Warren" Whitaker assists high net worth individuals and multinational families with complex domestic and international estate planning and related income tax, corporate and personal financial planning. Clients seek his experience with sophisticated international transactions; trust and estate issues, both domestic and international; family office needs; and trust services and fiduciary compliance. He is a member of the firm's Executive Board.

Warren is a prolific writer and international speaker. Since 2003, he has been published or cited nearly 80 times in respected news sources, such as Bloomberg, The New York Times and Worth Magazine. Warren wrote one of the standard references in his field, Estate Planning for Foreign Persons, Trusts, and Assets, and co-authored the United States sections of Tottel's Succession Law and Bloomsbury's International Succession Laws.

He has also served in variety of leadership roles in his professional community, including serving as U.S. chair of the U.K.-based Society of Trusts and Estates Practitioners (STEP), member of the STEP Worldwide Council and chair of the Trusts and Estates Law Section of the New York State Bar Association, as well as the Section's International Estate Planning Committee and Estate Administration Committee and a former district representative.

Among his honors and recognitions is selection as a fellow of the prestigious American College of Trusts and Estates Counsel (ACTEC) and its International Estate Planning Committee.

For years, Warren's peers have named him to lists of top lawyers. As Chambers USA described him, "Warren Whitaker is the leading figure in the practice and is sought by clients for 'his depth of experience and intellect, and his very good grasp of cross-border taxation.'" Worth Magazine has named Warren as one of the nation's 100 Top Wealth Advisors. He also speaks French.


Columbia Law SchoolJ.D.

Harlan Fiske Stone Scholar

editor, The Journal of Transnational Law
Rutgers CollegeB.A.

Phi Beta Kappa


State of New York
State of New Jersey
U.S. Tax Court



Ranked in Chambers Global 2008, 2009 and 2010 Editions

Chosen for inclusion in the Chambers USA Legal Directory as a leading wealth management attorney, 2009-2015

Recognized as a New York Super Lawyer, 2007-2014

Named in Worth Magazine's 2006 "100 Top Attorneys" List

Chosen for inclusion in The Best Lawyers in America, Trusts and Estates, 2006-2015

Recipient of 2015 Society of Trust and Estate Practitioners Founder Award for Outstanding Achievement


Shakespeare's Globe USA, Director

New York Philharmonic, member, Bankers and Lawyers Advisory Committee

Library of America, Fellow

Leiha Macauley, a partner in the Individual Clients Practice, advises on all aspects of estate, gift and charitable planning, closely held businesses, administration of estates and trusts, and fiduciary litigation. Leiha regularly counsels entrepreneurs, private equity firm partners, closely held and public company shareholders in connection wealth preservation, including asset protection and succession planning. Leiha also prepares premarital agreements, and serves as an expert witness with respect to inherited wealth and trusts in divorce proceedings. Leiha serves as a trustee for family trusts and personal representative for estates.

Leiha is a Fellow of the American College of Trust and Estate Counsel, and is a co-founder and vice president of the Greater Boston Fiduciary American Inn of Court. She is also Chair-Elect of the Boston Bar Association 2014-2015 Trusts & Estates Section, and Chair of the Boston Bar Foundation Investment Committee.

Leiha developed and co-directed the Child Health Advocacy Partnership, a venture of the East Boston Community Health Center, the Medical-Legal Partnership for Children, and Day Pitney which teamed doctors with attorneys to provide legal information and advocacy to underprivileged families. Her other civic contributions include:

  • Trustee, Boston Bar Foundation, 2007 to 2013
  • Member, Board of Directors, Big Sister Association of Greater Boston, 2006 to 2009
  • Member, Executive Committee of the Boston University Law Alumni Association, 2002 to 2013
  • Chair, Junior Fellows Society of the Boston Bar Foundation, 2006 to 2011
  • Member, Boston Bar Association's Public Interest Committee, 2006 to 2010
  • Co-Chair, Boston Bar Association Trusts & Estates New Developments Committee 2008 2010, Estate planning Committee 2010 to 2012, Continuing Legal Education 2012 to 2014
  • Founding member and Director, Child Health Advocacy Partnership, 2006 to 2010
  • Member, Executive Committee of the Trustees of the Boston Bar Foundation 2008 to 2013
  • President, Boston University Law National Young Alumni Council, 2005 to 2007
  • Chairman, American Liver Foundation Run for Research Marathon Team, 2004
  • Vice Chairman, American Liver Foundation Run for Research Marathon Team, 2003
  • Big Sister to Lauren, of Jamaica Plain, Massachusetts, 1999 to present


According to the 2013 edition of Chambers USA, clients note Leiha is "'incredibly energetic and has branched into all aspects of the practice.'"


Boston University School of LawJ.D.
Cornell UniversityB.A.


Commonwealth of Massachusetts


Leiha Macauley received the 2011 Lelia Josephine Robinson Award from the Boston University School of Law Women's Law Association. The award, named for the first woman admitted to practice law in Massachusetts, honors exemplary leadership in one's community.

Leiha Macauley was named a Five Star Wealth Manager in the Boston area, 2010, 2011, 2012, and 2013

Leiha was recognized as a Massachusetts Super Lawyers "Rising Star," 2005-2014, and as a Massachusetts Super Lawyer in 2015

Leiha was recognized in 2006 by Massachusetts Lawyers Weekly as an "Up and Coming Lawyer," an annual selection of 15 Massachusetts lawyers who have been members of the bar for 10 years or less and who have distinguished themselves in their careers and in their communities

Leiha was recognized in 2008 by the Boston Globe as one of six Boston-area "unsung heroes" who is doing her part to make Boston a better place

Leiha was a recipient of the Boston Business Journal's 2006 "40 under 40" award, which recognizes business professionals who have demonstrated talent, leadership, and promise and whose community contributions and professional abilities have brought them measurable success in their chosen field

In 2003, Leiha was honored as one of 10 lawyers selected to participate in the Boston Bar Association's Public Interest Leadership Program

Leiha was chosen for inclusion in The Best Lawyers in America, Trusts and Estates, 2013-2016

Chosen for inclusion in the Chambers USA Legal Directory as a leading wealth management attorney, 2013-2015

Darren Wallace, resident in the firm's Stamford office, is a partner in the Individual Clients Department. His experience includes advising clients regarding all aspects of estate planning, estate and trust administration, estate and gift taxation, and probate and trust litigation.

Darren received a B.A. from Colgate University and a J.D. from the University of Connecticut School of Law. He is a member of both the Tax and the Estates and Probate Sections of the Connecticut Bar Association, and a member of the executive committee of the Estates and Probate Section. Darren is a former co-chair of the Estates, Probate, and Tax Committee and a former member of the executive committee for the Young Lawyers Section of the Connecticut Bar Association. Darren is also a member of the Fairfield County Bar Association and the Estate Planning Council of Lower Fairfield County. His community activities have included service on the board of directors for PLAN of Connecticut, Inc., a nonprofit organization that assists in planning for the future of family members with disabilities and provides continuity of services for such individuals.

He is a co-author of "How FLPs Can Survive IRS Scrutiny," Financial Advisor, September 2004; "Planning for Property Interests in More Than One State after the Demise of the State Death Tax Credit," Probate & Property, Vol. 18, No. 5, September/October 2004; "Get Real or Get Out," Trusts & Estates Magazine, July 2003; and "A Client's Death Doesn't Mean All Planning Must Rest in Peace: Qualified Disclaimers and Other Keys to Post-Mortem Planning Opportunities," Probate & Property, Vol. 17, No. 3, May/June 2003. He has also lectured at programs for the Connecticut and American Bar Associations. In 2005, Darren received the New Leaders of the Law "Advocacy Award," presented by The Connecticut Law Tribune.

Darren lives in Fairfield, CT, with his wife Marianne and their daughters Catherine, Sarah, and Hannah.


University of Connecticut School of LawJ.D.
Colgate UniversityB.A.


State of Connecticut
District of Columbia
State of New York


Connecticut Bar Association
Fairfield County Bar Association


Recognized as a Connecticut Super Lawyers "Rising Star," 2012