Ruth & MacNeille, P.A. was established by divisive reorganization of its predecessor which had been established in 1948 in Beaufort and in 1968 on Hilton Head Island. Its practice continues to be broadly based in the residential and commercial economy of the Island with primary focus on estate planning, taxation, real estate and commercial transactions and associated civil litigation. The firm has a long-standing involvement in regulatory law and a member of the firm is a board certified specialist in estate planning, probate and trust law and in taxation.