Our belief is that the “cookie cutter” approach to estate planning is detrimental to a client and their loved ones due to its ineffectiveness.  Each family is unique and has different concerns.

As an attorney with 20+ years’ experience, and former Tolland Probate Judge, attorney George A. Baker has the expertise and compassion needed to address unique situations. George provides the right planning tools that address some common estate planning issues that involve:

• Transfer and/or preservation of assets
• Protection of minor children and children with disabilities
• Transfer of a business to the next generation
• Equalization of assets among beneficiaries
• Future disability or incapacity
• Disinheritance of a family member
• Second marriage and children from a first marriage
• Charitable giving
• Federal and state gift and estate tax planning
• Dealing with capital gain from highly appreciated assets
• Caring for a pet
• Providing financial support to a loved one during their lifetime
• Lifetime gifting
• Funding education of children and grandchildren

George works closely with client resources (accountants, bankers, financial advisors and insurance representatives) to structure and coordinate an estate plan.  A complete plan not only includes legal documents, it also involves the coordination of assets necessary to carry out the provisions in the plan. This includes titling of assets, preparation of deeds, and changing beneficiaries.

Typical Estate Plan Documents include the following:

• Last Will and Testament
• Living Will
• Durable or Springing Powers of Attorney
• Appointment of Health Care Agent and Conservator
• Appointment of Guardian for minor children
• Revocable Trust or Testamentary Trust
• Charitable Trust
• Irrevocable Life Insurance Trust

The administration of a decedent’s estate is one of the most difficult and sensitive matters when dealing with the loss of a loved one.  Most individuals who handle the administration of an estate or trust are unfamiliar with the Probate Court process.  As a former probate judge, Attorney George A. Baker is experienced in assisting individuals through the administration process for estates and trusts.  He represents clients with compassion and understanding, and guides them through the process in a clear, efficient manner.

Areas of Estate Administration include the following:

• Locating, filing and admission of Will
• Appointment of executor/administrator
• Gathering and valuing assets
• Preparation and filing of inventory
• Preparation of estate tax returns and final individual income tax returns
• Handling claims filed by creditors and paying expenses
• Preparation of final account and distribution of assets to beneficiaries

There are various post mortem planning tools available to family members and beneficiaries that should be considered. Attorney George A. Baker is able to counsel individuals about these tools.  Most planning tools help support beneficiaries, carry out the intent of the decedent, reduce taxes, and perform estate planning for beneficiaries.  Many of these tools have deadlines within which they must be exercised or they are forfeited.

Post mortem planning options include the following:

• Spousal Allowance
• Elective Force Share
• Qualified Disclaimer
• Mutual Distribution Agreement
• Selection of estate tax year and distribution of income

Probate proceedings can be the most emotional and controversial legal matters due to the delicate family relationships and the financial consequences associated with probate matters.  Attorney George A. Baker has experience in handling all types of probate litigation in many contested probate matters.

Areas of probate litigation include the following:

• Will contests
• Creditor claims
• Custody of remains
• Removal of fiduciary
• Challenges to accountings
• Conservatorship applications
• Termination of parental rights
• Appointment of guardians

Appeal of Probate Court decisions are heard initially in the Superior Court and then the Connecticut Appellate Court.  Attorney George A. Baker has experience in handling all levels of probate appeals.

Other Probate Court Matters:

In addition to the administration of estates and trusts, Connecticut Probate Courts also handle the following matters:

• Conservatorships – When a person is incapable of caring for themselves.
• Guardianships of minors­­ – Children under the age of 18 who receive money.
• Termination of parental rights – When a personal is incapable or unwilling to care for their child.
• Adoption proceedings – When someone adopts another person as a minor or adult.
• Name change–Where a person seeks to have their name legally changed to a different name.

Many of these matters involve rules of strict confidentiality. Attorney George A. Baker is experienced in counseling individuals in these delicate and emotional matters.

The practice of Elder Law involves the following areas:

• Abuse and neglect of an elderly person
• Preservation and protection of assets
• Long term planning
• Title XIX (Medicaid) preparation and application

The cost of long-term health care can be devastating to families. It is important for families to prepare for these potential costs or they may face depletion of their assets.  Attorney George A. Baker counsels families on asset preservation and protection, and long term planning. He also guides families through the complicated Medicaid process.

Topics include the following:

• Lifetime gifting – Including the legal consequences, dangers and pitfalls; income and gift tax ramifications; and Medicaid disqualification rules
• Long term care insurance – Utilization of insurance that covers a potion of health care expenses
• Reverse annuity mortgages – Utilization of the equity in your home to live on during your lifetime without having to leave your home
• Medicaid – Including the covered expenses, exempt assets, income and asset limits

For more than 15 years, Attorney George A. Baker has represented both buyers and sellers in residential real estate matters.  In addition, Attorney George A. Baker has experience in title searching and resolving title issues. The purchase of a home is the largest investment most families make, and Attorney George A. Baker is committed to protecting the interest of his clients.

The following is a list of real estate matters handled by the Firm:

• Negotiate and draft purchase and sale agreements
• Negotiate and draft mortgage documents
• Represent buyers and sellers at closings
• Handle title disputes between landowners
• Handle adverse possession disputes
• Negotiate and draft right-of-way agreements
• Negotiate and draft easement agreements
• 1031 Like-kind exchanges of real estate

Attorney George A. Baker also handles landlord and tenant matters consisting of the following:

• Draft residential and commercial lease agreements
• Represent landlords and tenants in summary process and evictions
• Represent landlords in actions to recover back rent

Attorney George A. Baker has represented owners of small businesses throughout his career.  In addition to representing clients in connection with formation of business entities, Attorney George A. Baker also represents business owners in connection with succession planning and agreements between partners.

Business related matters the firm handles include the following:

• Counsel clients on choice of entity for their business- i.e. sole proprietorships, partnerships, single member limited liability companies, multi member limited liability companies, limited partnerships, and corporations (S-Corp and C-Corp)
• Counsel clients regarding liability issues and tax issues associated with the various legal entities
• Counsel clients on appropriate state to establish legal entity
• Prepare and file all forms with the Secretary of State for the appropriate state
• Draft operating agreements and corporate by-laws
• Obtain corporate minute books and prepare annual minutes
• Draft buy-sell agreements and provide counsel on methods to fund buy-sell agreements including utilization of insurance to fund buy-out of partners
• Negotiate and draft business contracts including inventory purchases, joint venture agreements, and consignment agreements.
• Counsel clients on methods to transfer ownership of family run business to younger generation including utilization of discount valuation for gift tax calculation

As a former franchisor owner, Attorney George A. Baker has practical experience with the issues faced by franchisees and represents franchisees in connection with the purchase and finance of franchises.

The Firm represents franchisees in connection with the following:

• Review Franchise Disclosure Documents and counsel clients on FDD’s
• Negotiate franchise agreements on behalf of franchisees
• Negotiate lease agreements
• Counsel clients on funding options for purchase of franchise including use of retirement funds without triggering tax or penalty for use of retirement funds
• Counsel clients on choice of entity for ownership of franchise

Having served as corporate counsel and in-house counsel for several companies, Attorney George A. Baker has experience in employment law matters and represents employers in employment related matters.  Areas of employment law practice include the following:

• Negotiate and draft employment agreements
• Negotiate and draft severance agreements
• Draft employee manuals and policy provisions
• Negotiate and draft non-compete agreements
• Counsel employers on employee matters
• Represent employers at unemployment and CHRO hearings