Prior to my retirement, I concentrated my legal practice in the areas of taxation of individuals, estates and nonprofit organizations. As a professional fiduciary, I acted as a trustee of individual and family trusts and as executor of estates. My work with individual clients particularly emphasized the use of sophisticated estate planning and charitable giving techniques to allow high net worth individuals to transfer wealth to successive generations and charities in a tax efficient manner. My work with nonprofit organizations particularly emphasized the laws governing private foundations and unrelated business income tax.