Ms. Royal practices in the areas of trusts, estate planning, probate law and tax. She advises clients in developing both simple and sophisticated estate plans, including wills, revocable trusts, irrevocable life insurance trusts, qualified personal residence trusts and “dynasty” trusts. She also works with families on the formation of family limited liability companies. She has significant experience in assisting clients in navigating the complexities of the probate process. Her tax practice includes the preparation of federal and state estate and gift tax returns as well as fiduciary income tax returns. She also represents estates under audit with the Internal Revenue Service.
Additionally, Ms. Royal’s corporate experience extends to the areas of health care licensing and Medicare issues associated with changes of ownership and financing of retirement, assisted living and skilled nursing communities.