Estate Planning

Susan Gell Meyers focuses her practice on sophisticated estate and tax planning for individuals and general corporate representation of family and other closely held businesses, including medical and dental practices. She is Chair of the Firm's Trusts & Estates Practice Group and is a former member of the Firm's Management Committee.

Representative Experience

• Estate Planning. Represents business owners, physicians, dentists and individuals for their estate planning needs, including:
  
  • tax planning
  • asset protection
  • planning with large retirement plans or other income taxable assets
  • implementing wealth transfer vehicles such as gift trusts and family limited partnerships to maintain family ownership of heirloom assets
  • developing plans to transfer ownership of family businesses to next generation owners on a tax-advantaged basis using techniques such as GRATs, life insurance and other trusts, gifts and sales
  • drafting prenuptial agreements to protect family businesses, heirloom assets and wealth
    
• Vacation Home Planning. Represents individuals and cottage associations to develop agreements and policies establishing rules for transfer, use and maintenance of vacation homes by multiple parties
• Estate/Trust Administration. Provides a full range of post-death estate settlement and trust administration, including the administration and tax planning for decedent's estates, preparation of estate tax returns, income tax returns and fiduciary accounts, and handling of IRS audits and valuation disputes. Successfully negotiated settlement with IRS on decedent's taxable estates resulting in:
  
  • 22.5% discount for partial interests in real property
  • 20% combined discount for marketable securities LLC
  • full estate tax deduction for interest on Graegin notes
  • 35% combined discount for marketable securities limited partnership
  • inclusion of balance owing only on promissory note from installment sale of limited partnership interests to grantor trust
• Business Planning. Represents closely held businesses, including medical and dental practices, to determine proper entity selection, formation, ongoing operation and succession planning. Representation includes drafting buy-sell agreements restricting transfers of ownership, establishing rules for sale and purchase of interests, and protecting S corporation elections, as well as drafting employment policies setting forth rules for employment of family members

Honors and Awards

• Named as one of the Top 50 Women Michigan Super Lawyers 2007
• Named to Michigan Super Lawyers 2006-2009
• Best Lawyers in America, Trusts and Estates, 2003-2010
• Managing Editor, Indiana Law Journal
  

Bar Associations

Teaching and Lecturing

• Lecturer: Estate Planning and Probate Matters for Institute of Continuing Legal Education courses and other organizations

Publications

• Estate Planning Focus
• Motivating Your Heirs: Incentive Trusts and Ethical Wills

Professional Affiliations

• Attorneys for Family Held Enterprises
  
• Inforum
  
• West Michigan Estate Planning Council
  
• Women Lawyers Association of Michigan
  

Community Affiliations

• American Red Cross of West Michigan
  Planned Giving Committee, Chair (2000-04); Member (2000-07)
  
• Leadership Grand Rapids
  Class of 2006
  
• Renucci Hospitality House Community Advisory Council
  Member (2004-07)
  
• United Way of West Michigan
  Professional Advisory Committee, Member (2000-07)
  

News

• 51 Warner Norcross Attorneys Recognized as Super Lawyers
• 62 Warner Norcross Attorneys Rated Best Lawyers in America