Dale P. Frayer

ESTATE AND TRUST ADMINISTRATION

As an AV® Rated attorney, my primary emphasis of practice since 1975 has been in the area of estate and trust administration. My responsibilities include representation of estates from probate process through audit and decree of distribution. Estate administration matters include preparation of inventory, preparation of Pennsylvania Inheritance Tax Return, preparation of Federal Estate Tax Return, State and Federal Fiduciary Income Tax Returns, real estate sales, including preparation of Agreement of Sale and Fiduciary Deed and attendance at Closing, individual income tax preparation for Decedent's estate for Final Income Tax Returns, and representation of Executor/Administrator through entire probate process and arrangement for Appraisals such as personal property appraisals, business appraisals and real estate appraisals.

ESTATE AND DISABILITY PLANNING

Preparation of basic estate planning documents, including Last Will and Testament, Letter of Instruction, general Power of Attorney, Medical Power of Attorney and Living Will; additional representation of clients with Revocable Trust Agreement needs where appropriate and preparation and implementation of Irrevocable Life Insurance Trust (ILIT), as necessary; professional consultation with clients on Federal Estate and Pennsylvania Inheritance Tax planning options; consultation and advice with clients regarding disability planning options and appropriate documentation.

ELDER LAW

As an adjunct to estate and disability planning, in appropriate circumstances, elder law planning, including nursing home options and Medicaid planning to minimize spend-down effect and husband and wife retention of assets associated with Medicaid planning; preparation of Medicaid Application and consults with the Department of Public Welfare with respect to Medicaid Application and implementation

CONSERVATORSHIPS

I have served as a Court appointed Conservator of twenty-two Conservatorships in Allegheny County. Appointed by the President Judge of the Court of Common Pleas to handle all matters related to Conservatorships in Western Pennsylvania where a sole practitioner has been disbarred, suspended or died. Conservatorship duties included acquisition of law practice from the absent Attorney, notification of clients and delivery of files to clients and all ancillary legal matters related to the disbursement of the law practice.