Mary Jane Connell

Practice Details

• Representative Cases & Transactions
  Cases

  Representative Matters
  Multi-Generational Estate Planning
  Prepared trusts for multi-generations of business families, several with over $100 million in combined assets. Drafted documents to allow for transfer of wealth to future generations with maximum tax savings
  to ensure family control of assets taking into account potential marriages, deaths, or divorces. Estate Planning
  Prepares estate plans for individuals ranging from those with complex multimillion dollar estates to those with much more modest assets. Clients have included residents of various jurisdictions including the U.S., Guam, Saipan, American Samoa,
  Japan. Probate
  Administers probates ranging in size from $1 billion down. Work includes helping to obtain values for estate assets, advising clients on estate tax issues,
  h
  ling ancillary probates for decedents who are not residents of Hawaii. Practice emphasizes the resolution of the complex issues that arise when non-resident aliens own property in America, clarifying multi-jurisdictional issues arising when decedents own property in more than one state or country. Trusts
  Represents trusts worth millions of dollars. Regularly advises the trustees on issues relating to fiduciary duties
  proper management of trust funds, provides day-to-day operations advice, h
  les petitions for instructions to the probate courts,
  petitions for accountings. Work includes advising both trustees
  beneficiaries of their rights under the trust agreement. Trust Litigation
  Has represented both trustees
  beneficiaries in disputed accountings
  other cases. Tax Exempt Organizations
  Drafts all corporate or trust documents
  applications with the Internal Revenue Service to create public charitable trusts, private foundations,
  non-profit corporations. Work includes obtaining the determination letter from the IRS office, advising the officers
  directors about the proper operation of the entity in order to maintain tax exempt status, obtaining exemption from Hawaii General Excise Tax,
  assisting with non-profit status requirements such as grant selection procedures, audits,
  interpretation of rules.