Probate, Trust and Estate Planning attorneys represent clients who run the gamut from the most modest of estates to those that are highly complex, either because of the unusual nature of the client’s assets and liabilities, or because of the nature of the client’s business, commercial and other interests. Services include extensive review, analysis and recommendations with respect to income, gift and estate tax matters, and well as pre- and post-death personal and administrative aspects of a client’s estate. This is another practice area with huge tax implications. Many of these attorneys are CPAs or have accounting background. Attorneys with this expertise are found in many different environments, including private law firms of all sizes, and in organizations such as banks, trust companies, and accounting firms. Clients can be individuals or corporations.