Estate, gift and income tax stategies for seniors; planning for IRA and pension distribution options to enhance wealth and maximize estate and income tax savings; integrating wealth accumulated n pensions and IRAs into the overall estate plan: management of long-term care costs through the optimization of governmental and private benefits, and the execution of advance directives to ensure that wishes regarding medical treatment and/or financial affairs are effective, guardianship proceedings to assist families in gaining the authority required to make medical and financial decisions for incapacitated relatives.

• Howard M. Esterces
• Irwin Scherago