Nicholas C. Guerra practices in the areas of estate planning, wealth preservation planning and business succession planning. Additionally, he has previously practiced in the areas of elder law and Medicaid planning.

Mr. Guerra assists clients with:

• Preparing revocable trusts and wills to control the disposition of property upon death, avoid probate, and to protect against incapacity.
• Preparing powers of attorney, living wills, health care proxies and pre-need guardian designations designed to protect against subsequent incapacity.
• Preparing dynasty trusts, to keep assets left to future generations safe from the claims of creditors, bad investment decisions, divorcing spouses and additional estate taxes.
• Preparing life insurance trusts to ensure that insurance proceeds are excluded from taxable estates and to ensure that life insurance proceeds are preserved, protected and invested properly for beneficiaries.
• Preparing special needs trusts to protect the inheritance of children with special needs.
• Incorporating estate tax reduction techniques, including the gifting of discounted assets and sales to intentionally defective grantor trusts to reduce the value of the taxable estate.
• Utilizing estate tax saving structures, such as family limited partnerships.
• Planning for second marriages.
• Planning for the non-traditional family.

Mr. Guerra received a Bachelor of Accounting, Cum Laude, and his law degree from the University of Florida. He also earned a LL.M. in Estate Planning at University of Miami. He is licensed to practice law in Florida and New York. He is a Member of the Elder Law, Tax and Real Property, Probate and Trust Law sections of The Florida Bar.

You may reach Mr. Guerra by email at NGuerra@law-morris.com.