Great advice and perspective. Carolina was able to address all my concerns and made me feel much better about the situation. Thank you very much.
Carolina Heinle
Tax Law
Tax Law
MacElree Harvey’s tax lawyers provide tax advice on a wide variety of personal, business and real estate matters, as well as thoughtful and experienced representation in obtaining rulings and other guidance from tax authorities and in resolving tax controversies.
We pride ourselves on providing well-thought-out advice in a manner that is timely, efficient and reflects our clients’ business objectives. The knowledge and experience of each tax lawyer is not limited to just the tax department, but is made available firm wide through close collaboration and cooperation across practices groups.
For taxpayers engaging in business and real estate transactions, success depends on compliance with a diverse and ever-evolving array of tax rules. Tax regulations and policies are constantly changing, and often vary widely in different national, regional, and local jurisdictions. A thorough understanding of the tax regulations can mean the difference between profitable transactions and harsh penalties.
MacElree Harvey provides comprehensive and strategic tax planning advice, combining a thorough knowledge of complex tax laws with a pragmatic problem-solving approach to our clients’ tax issues. We serve corporations, private equity funds, family businesses, individuals, partnerships, limited liability companies, and non-profits in a wide variety of transactions ranging from routine corporate formations to complex mergers and acquisitions. Our goal is to maximize after-tax results for our clients within applicable laws and regulations.
MacElree Harvey’s tax attorneys provide thoughtful and experienced advocacy on behalf of clients in federal, state and local tax disputes. We represent clients at all stages of the administrative process, from audit through administrative appeal and post–appeals mediation. We also represent clients in a wide range of tax collection matters, from initial assessment through enforced collection means (liens and levies).
MacElree Harvey’s Tax Controversy lawyers have an in-depth understanding of tax matters arising in controversies affecting a broad array of industries, including the financial products, hedge fund, manufacturing, transportation, entertainment, and utility industries. Likewise, we have significant experience with many of the issues on which the Internal Revenue Service (IRS) and state and local taxing authorities currently focus their resources. On the federal side those include debt/equity issues, the determination of ownership of property, capital versus expense classifications, losses from trading in securities and commodities, economic substance and business purpose, and placed-in-service date disputes. We have also handled cases involving tax shelters, accounting methods, and promoter registration. With respect to state and local controversies, our experience extends to a wide range of income, capital, and transactional tax issues.
We routinely advise clients on state and local tax planning matters, including entity selection, operational flow, and the tax consequences of acquisitions, reorganizations, and divestitures. Our lawyers have handled tax controversies in state courts and administrative proceedings.
We advise our not-for-profit clients on a broad range of matters including general tax issues, tax-exempt financing, securing and maintaining recognition of tax-exempt status, issues regarding payments to grantees (including foreign organizations), corporate governance, restructuring and bylaws issues, contract negotiations, employment issues, donor issues, real estate transactions, land use and local government issues, and the substantive areas of law with which the client is involved.
We have extensive experience in representing our nonprofit client in an application for real estate tax exemption, or defending our client when an existing tax exemption is changed or challenged. We have represented clients before tax assessment boards, tax courts, courts of general jurisdiction and have successfully negotiated tax settlements and payment in lien of tax (“PILOT”) agreements for our nonprofit and charitable clients.
Below are some of the forms that we prepare for clients:
- Form 1040 – Individual tax return
- Form 1041 – Fiduciary tax return
- Form 1065 – Partnership tax return
- Form 1120 – Corporate tax return
- For 1120 S – S Corporation tax return
- Form 990 – Foundation tax return
- Form 5227 – Split Interest Trust tax return
- Form Fin Cen 114 – Foreign Bank reporting form
- Form 1040 NR – Non Resident individual tax return
- Form 1023 – Application for Recognition of Exemption Under 501 (c) (3)
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If you would like to schedule a consultation, please call the firm at 610.436.0100 or submit the contact request form.
Trust & Estate Litigation
Trust & Estate Litigation
Trust and estate litigation involves legal disputes over wills, trusts, estates, and fiduciary responsibilities. These matters are typically handled in the Orphans’ Court Division of the Court of Common Pleas in Pennsylvania.
At MacElree Harvey, our experienced trust and estate litigation attorneys represent clients in complex disputes involving executors, trustees, beneficiaries, and financial institutions. Whether you are protecting your inheritance or defending your role as a fiduciary, we provide strategic, results-driven guidance.
What Is Trust & Estate Litigation?
Trust and estate litigation includes a wide range of disputes related to the administration of estates and trusts, including:
- Will contests and challenges to validity
- Trust disputes and trust termination actions
- Executor and trustee misconduct claims
- Estate and inheritance disputes among beneficiaries
- Guardianship and minor estate matters
- Estate tax appeals and accounting disputes
These cases often require careful interpretation of wills, trust documents, and fiduciary duties, as well as a deep understanding of Pennsylvania law.
Who We Represent
Our attorneys represent a broad range of clients in trust and estate disputes, including:
- Executors and administrators
- Trustees and fiduciaries
- Beneficiaries and heirs
- Family-owned businesses
- Banks and trust companies
- Non-profit organizations
We understand that these matters are often both financially significant and emotionally sensitive, and we approach each case with discretion and clarity.
Fiduciary Litigation & Liability Claims
There has been a growing rise in fiduciary litigation, particularly involving:
- Breach of fiduciary duty
- Self-dealing by trustees or executors
- Misuse of power of attorney
- Fraud or wrongful transfer of assets
Our attorneys handle actions involving surcharge claims, accounting disputes, and recovery of misappropriated assets, working to protect our clients’ financial interests and ensure accountability.
Orphans’ Court Litigation in Pennsylvania
Trust and estate disputes in Pennsylvania are governed by specialized rules in the Orphans’ Court Division.
Our team is well-versed in handling:
- Petitions to remove executors or trustees
- Formal accountings and objections
- Surcharge actions
- Disputes over estate administration
We guide clients through these proceedings efficiently while building strong, well-supported cases.
Alternative Dispute Resolution for Estate Conflicts
Many estate and trust disputes involve family members, making litigation especially sensitive.
Whenever appropriate, we help clients resolve disputes through:
- Mediation
- Arbitration
- Private settlement negotiations
Alternative dispute resolution can often preserve relationships while reducing time, cost, and stress.
Representative Cases
- Successfully filed a Petition with the Orphans’ Court to modify a Trust so that it could be terminated and the proceeds of the Trust were distributed to adult children when the purpose of the Trust was no longer being met. That purpose of the Trust was to protect the interests of any unborn children at the death of the Settlor. Since there were no such children, the Trust needed to be terminated.
- Helped a family deal with an incapacitated elder parent by finding a Guardianship protective service agency and a financial institution to act as Guardians of the person and of the estate, respectively. The agency Guardian of the person managed the nursing and activities of daily living needs of the elderly parent, while the financial institution invested and managed the funds.
- The Pennsylvania Department of Revenue denied a deduction on an estate tax return based on the valuation of a minority shareholder issue. The court upheld a Petition filed by our office challenging the denial of the deduction.
- A non-profit corporation decided to dissolve and distribute its assets. A Petition was filed by our office and was successful in obtaining court approval of the schedule of distribution.
- It was alleged that a Will was forged. Our office filed a Petition challenging said Will and it was established, through an expert, that the signature of the Decedent was traced. The matter successfully settled out of court.
- An Executor was taking money from an estate. Our office brought an action on behalf of the beneficiaries. The Executor was surcharged and ordered not only to put back the amount that he had taken from the estate but also reimburse the estate for the cost of the fees that were incurred.
Speak with a Trust & Estate Litigation Attorney
If you would like to schedule a consultation, please call the firm at 610.436.0100 or visit macelree.com/contact-us.
Estates & Trusts Law
Estates & Trusts Law
At MacElree Harvey, our experienced estate planning attorneys help individuals and families protect their assets, plan for the future, and ensure their wishes are carried out.
We work closely with clients to create customized estate plans that provide control during life, protection in the event of incapacity, and efficient transfer of wealth to loved ones.
Comprehensive Estate Planning Services
Our estate and trust lawyers provide a full range of estate planning services, including:
- Wills and advanced estate planning strategies
- Revocable and irrevocable trusts
- Powers of attorney (financial and healthcare)
- Living wills and advance healthcare directives
- Asset protection planning
- Special needs planning
- Business succession planning
We help clients structure their estates to minimize Federal Estate Tax, Pennsylvania Inheritance Tax, and income tax exposure, while preserving wealth for future generations.
Planning for Incapacity & Long-Term Protection
A strong estate plan does more than distribute assets, it ensures your affairs are handled properly if you become unable to manage them yourself.
Our attorneys help clients:
- Appoint trusted decision-makers
- Avoid unnecessary court involvement
- Protect assets during periods of disability or incapacity
Estate & Trust Administration
We guide executors, trustees, and families through the estate administration process in Pennsylvania, including:
- Probate and estate settlement
- Trust administration
- Preparation of accountings
- Distribution of assets
- Resolution of creditor claims
Our goal is to make the process as efficient and stress-free as possible during a difficult time.
Estate & Trust Litigation and Orphans’ Court Matters
In addition to planning, our attorneys handle estate and trust disputes in the Orphans’ Court Division of Pennsylvania.
We represent:
- Executors and administrators
- Trustees and fiduciaries
- Beneficiaries and heirs
- Banks and trust companies
- Family businesses and nonprofits
Matters we handle include:
- Will contests and trust disputes
- Guardianship and minor estate matters
- Petitions to remove executors or trustees
- Fiduciary liability and breach of duty claims
- Accounting disputes and surcharge actions
Our attorneys are highly experienced in navigating the specialized rules of Pennsylvania Orphans’ Court.
Fiduciary Disputes & Asset Mismanagement Claims
We are seeing a growing number of disputes involving:
- Misuse of power of attorney
- Self-dealing by fiduciaries
- Fraud or wrongful transfer of estate assets
We represent clients in actions to recover assets, enforce fiduciary duties, and pursue damages where appropriate.
Alternative Dispute Resolution for Family Matters
Because estate disputes often involve family members, we prioritize efficient and respectful resolution whenever possible.
We frequently assist clients with:
- Mediation
- Arbitration
- Private settlement negotiations
This approach can reduce conflict while preserving important relationships.
Speak with an Estate Planning Attorney
If you would like to schedule a consultation, please call the firm at 610.436.0100 or visit macelree.com/contact-us.
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