CONCLUDING SESSION
How We May Assist You?

Now that you have reviewed all or selected portions of our Sessions, you may ask - - - What can you do for me?

We do not render any legal advice except on a professional retainer basis.  In most instances, our fees are based on hourly rates that we will be pleased to discuss with you.

Once a retainer arrangement is entered into, we generally proceed in the following manner:

• We review with you all of the factors that are likely to be taken into account if you change your domicile and you are audited by New York State.

• If after such review, we believe that you qualify for a change of domicile, we assist you in implementing the checklist and items discussed in Session 2.

• With your input, we prepare a Statement of Domicile Change that recites in detail reasons for the domicile change and all the steps you have taken to effectuate the change, together with an attachment that contains all of the supporting documents.  An audit, if it does occur, may not occur for several years.  We have found that such a statement becomes very useful if and when an audit occurs.  It is not given to the auditor but used as a source to develop an appropriate strategy on the audit.  It is especially useful if the audit takes place after a death occurs or dementia sets in.  It should also be useful in connection with an estate tax audit if a domicile issue arises.

• We review your existing estate plan with you and update it if necessary, and prepare a Florida Last Will and Testament, Florida Living Trust (if you desire to have one), a Florida Durable Power of Attorney, Florida Health Care Proxy and a Florida Living Will.

• If and when an audit occurs, we are prepared to appear on your behalf if you desire us to do so.

We cannot guarantee a favorable result if an audit occurs, but will work with you in an attempt to reach a favorable outcome.  If you wish to retain us for any of the above services, please contact us at arl@lbfirm.com.