Home / Case Studies / Estate of Miriam Brach


Estate of Miriam Brach

Problem / Consulting Need:

The decedent had a very complex estate plan in order to avoid estate taxes upon her death. In her will, she named our client as the executor of her estate. Our client was also named as trustee for numerous trusts she created primarily for the benefit of her three children. Upon the decedent’s passing, two of the decedent’s children initiated litigation against our client in his numerous roles, including executor and trustee. The litigation claimed, among other things, that our client was withholding information, refusing to provide accountings for the trusts and the estate, and breach of fiduciary duty.

Special Circumstances:

The decedent’s estate plan was extremely complex. It included trusts, LLC’s, and partnerships. In order to resolve all outstanding issues, which included litigation, judicial accountings, the winding up of the business entities, and the payment of estate taxes, we had to be very creative.

Findings / Solutions:

After winning a number of dispositive motions for the litigation matters, we eventually entered into settlement negotiations. Due to the complexity of the matter, and the many moving pieces, as well as our client’s desires, we needed to come up with a global settlement document that encompassed all of this. We were able to come up with creative solutions, and worked together with outside counsel and tax professionals, to achieve this.

Additional Comments / Notes:


Smith Legacy Law:
Your Lawyers For Life


Recent Posts

R-E-S-P-E-C-T the Will: Lessons from Aretha Franklin’s Estate

When Aretha Franklin passed away in 2018, it was believed that she had no will. That meant her estate would be divided among her surviving heirs – four sons, one of them disabled and under legal guardianship. However, several years after her death, two different...

Kiddie Tax – Are You Kidding?

Many parents wonder whether and when their children have to pay taxes. Children who earn wages pay taxes if their income exceeds their standard deduction, however, where children have unearned income, such as from investments or interest on bank accounts, they may owe...

The Rise of AI: What Does It Mean for Lawyers and Clients?

Thanks to extensive press coverage, you have probably heard of the lawyer who submitted a legal brief prepared using ChatGPT that cited cases that didn’t exist. ChatGPT just made them up. Artificial intelligence (“AI”) tools like ChatGPT are increasingly being...

Protecting Your Cash Holdings from Bank Failures

The failure of several banks in early 2023 raised fears among many individuals and businesses that their cash deposits were at risk. Most depositors were covered by FDIC insurance but others were not. The best way to protect your cash holdings is to understand the...