Suma Nair provides sophisticated estate and tax planning advice for high net worth individuals. She counsels clients regarding charitable giving, and advises generally on family and tax matters involving business and wealth succession. Additionally, Suma represents professional and family fiduciaries in connection with estate and trust administration. Suma is a Director in the firm's Private Client and Trust group.
- Establishment of sophisticated estate plans, including inter-vivos transfers and charitable planning (using vehicles such as GRATs, QPRTs, CRTs, life insurance trusts, private split-dollar agreements and sales to grantor trusts).
- Structuring and implementation of estate plans involving complex retirement benefits planning, including advising on the most tax-efficient ways to make retirement benefits payable to trusts.
- Creation of family limited liability companies and other corporate entities to facilitate business succession and estate planning goals.
- Estate administration and post-mortem tax planning.
- Drafting and negotiation of premarital agreements and counseling on tax implications of divorce settlement agreements.
- Negotiation and settlement of complex trust disputes.
- Representation of non-profit entities, including corporate formation, application for tax-exempt status and ongoing strategic and business counseling.
Professional and Community Involvement
- Fellow, American College of Trust and Estate Counsel
- Member, The Boston Foundation Professional Advisors Committee
- Boston Bar Foundation
- Boston Bar Association
- Executive Committee Member, 2015-2017
- Council Member, 2014-2017
- Annual Meeting Co-Chair, 2015
- Trusts and Estates Section Co-Chair, 2012-2014
- Law Day Dinner Steering Committee, 2013
- Tax Law Updates Committee Co-Chair, 2011-2012
- Public Policy Committee Co-Chair, 2009-2011
- Public Service Committee Co-Chair, 2006-2009
- Amicus Committee Member, ACLU of Massachusetts, 2013-2016
- Board Member, On The Rise, 2012-2015
- Corporate Engagement Advisory Board, Birthday Wishes