Attorney Cheryl N. Smith has over 24 years experience in complex estate planning. Her practice focuses on the many different aspects of estate planning, including wealth preservation for multigenerational families, taxation, probate administration, closely held business planning and elder law. She is experienced in implementing a full range of estate planning structures from the essential core documents, such as wills, health care proxies and durable powers of attorney, to complex documents for affluent individuals, families and small business owners, including various types of revocable and irrevocable trusts, buy/sell agreements, family limited liability company documents, prenuptial agreements and private foundations. As part of her estate and probate administration practice, Cheryl has represented fiduciaries in the administration of substantial estates, including the preparation of estate tax returns for estates with complex valuation and estate tax issues.