Estate Planning Services
Wills
Revocable Living Trusts
A will ensures that your assets are distributed according to your wishes, providing clear instructions for your loved ones and helping avoid confusion after your passing
Revocable Living Trusts
Revocable Living Trusts
A revocable living trust allows for the seamless transfer of assets upon your death, avoiding probate and ensuring privacy, while also offering tremendous flexibility during your lifetime
Irrevocable Trusts
An irrevocable trust (i.e., a spousal lifetime access trust, an irrevocable life insurance trust, or a Charitable Remainder Annuity Trust) provides protection for your assets, removing them from your estate for tax and creditor protection purposes, and securing long-term benefits for your beneficiaries.
Medicaid Trusts
A Medicaid Asset Protection Trust helps safeguard your assets while ensuring eligibility for Medicaid, allowing you to preserve wealth for your family without compromising healthcare access
Health Care Proxies
Disability Planning and Guardianships
Disability Planning and Guardianships
A health care proxy designates a trusted individual to make medical decisions on your behalf if you're unable to communicate, ensuring that your healthcare preferences are respected
Disability Planning and Guardianships
Disability Planning and Guardianships
Disability Planning and Guardianships
Disability planning and guardianships help protect loved ones who are unable to manage their own affairs, ensuring they receive proper care and financial management when needed
Power of Attorney Instruments
Disability Planning and Guardianships
Special Religious Instructions
A power of attorney grants a trusted individual the authority to manage your financial and legal matters on your behalf, ensuring decisions are made in your best interest if you become incapacitated
Special Religious Instructions
Disability Planning and Guardianships
Special Religious Instructions
Memorializing special religious instructions in your estate plan will help ensure that your spiritual and cultural beliefs are honored and followed, providing guidance on religious practices and traditions after your passing.
Specialized Client Services
Business Owners
Business owners require comprehensive estate planning to ensure the long-term stability and smooth transition of their business. Effective business succession planning allows for a seamless transfer of ownership and leadership, protecting the business from potential disruptions. Key tools such as buy-sell agreements help mitigate risks arising from unexpected events, including the death, disability, or departure of a partner. With proper planning, business owners can safeguard their personal and business legacies, ensuring that their hard work continues to thrive and pass on to the next generation or trusted successors.
High-Net-Worth Individuals
High-net-worth families have complex estate planning needs to protect and preserve their wealth across generations. Proper estate planning helps mitigate estate and inheritance taxes, ensures assets are efficiently transferred to beneficiaries, and provides strategies for asset protection. Tools like irrevocable trusts, charitable giving plans, and family foundations can help high-net-worth families minimize tax burdens, avoid probate, and maintain family wealth. Comprehensive planning also addresses potential business succession, ensuring a seamless transition of wealth and leadership, while safeguarding the family’s financial legacy
Blended/Step Families
Blended and stepfamilies often face unique challenges in estate planning, especially when children from previous marriages or relationships are involved. Without proper planning, family members may encounter disputes over inheritance or asset distribution. Estate planning ensures that all family members are treated fairly and that your wishes are clearly outlined, helping to avoid potential conflicts. Tools like wills, trusts, and guardianship arrangements can provide clarity, ensuring that assets are distributed according to your intentions, and that loved ones from all relationships are cared for
Senior Citizens
Senior citizens face unique estate planning needs to ensure their assets are protected and passed on according to their wishes. Thoughtful estate planning helps minimize taxes, avoid probate, and provides strategies for protecting assets from potential long-term care costs. Tools like revocable living trusts, durable powers of attorney, and healthcare directives allow seniors to maintain control over their assets and healthcare decisions. A well-crafted plan can also designate guardianship for minor dependents, ensure efficient wealth transfer to heirs, and address end-of-life care preferences, while providing peace of mind for both seniors and their families. Comprehensive estate planning offers the opportunity to protect one's legacy, secure financial stability, and reduce potential conflicts among beneficiaries.
Artists, Authors and Creators
Artists, authors, and creators have specific estate planning needs to protect their intellectual property, creative works, and future royalties. Estate planning ensures that your work and legacy are passed down according to your wishes, while minimizing tax burdens and preserving your rights. Trusts, wills, and licensing agreements can help protect valuable creations, secure future income streams, and provide clarity for heirs or beneficiaries. Whether planning for the distribution of tangible assets or intangible creative works, effective estate planning ensures your artistic legacy continues to thrive
Strategic Partnerships With Trusted Advisors
Financial Advisors
Collaborating with financial advisors, I help to ensure your estate plan is aligned with your overall financial goals. By coordinating investment strategies, retirement planning, and wealth transfer methods, I assist in creating a seamless plan that maximizes your financial security and legacy
Insurance Professionals
Working alongside insurance professionals, I help incorporate life insurance and other policies into your estate plan, providing added protection and ensuring that your beneficiaries receive the intended benefits, whether for tax purposes, business succession planning, wealth transfer, or long-term care needs
Accountants and CPAs
By partnering with accountants, I help to ensure that your estate plan is tax-efficient, addressing both current and future tax liabilities. Together, we focus on minimizing estate, income, and inheritance taxes while preserving your wealth for future generations
Additional Practice Areas
Fiduciary Accountings
Probate and Estate Administration
Trust and Estate Litigation
We provide advanced fiduciary accounting solutions tailored to meet the complex needs of trustees, executors, guardians, and personal representatives, ensuring accuracy and compliance in all jurisdictions. Our fiduciary accounting reports are crisp, clean, organized, and are of the highest quality.
Trust and Estate Litigation
Probate and Estate Administration
Trust and Estate Litigation
Probate and Estate Administration
Probate and Estate Administration
Probate and Estate Administration
About Michael J. Borger, Esq., LLM
New York Estate Planning Attorney
Mr. Borger began his legal career at a well-respected boutique T&E firm based out of New York. There, he developed a strong foundational knowledge of all aspects of trust and estate planning, administration, and litigation, and gained invaluable and immediate hands-on experience drafting wills, trusts, power of attorney instruments, healthcare proxies, and other estate planning documents for his clients. In order to enhance his skillset and take on more complex planning and administration matters, Mr. Borger made the decision to go back to school to attain his Master of Laws (LLM) in Taxation from Villanova.
He thereafter transitioned to a larger firm advising ultra-high-net-worth clients with respect to wealth tax and estate tax planning strategies. There, in addition to basic wills and revocable trusts, Mr. Borger gained extensive experience drafting irrevocable life insurance trusts, spousal lifetime access trusts, charitable remainder trusts, business succession plans, and other comprehensive estate plans for families, business owners, and high-net-worth individuals.
Mr. Borger's Legal Scholarship and Publications:
Bloomberg Tax
GGI Global Alliance
Wealth Management
Structuring Tax-Efficient Trust Decantings After ‘The Guidance’ (2024)
Wealth Management
GGI Global Alliance
Wealth Management
QSBS Valuation for Enhanced Estate and Tax Benefits (2024)
GGI Global Alliance
GGI Global Alliance
GGI Global Alliance
A Tale Of Two Tax Regimes: Estate Planning Considerations For Non-Domiciliaries (2023)
Touro Law Review
GGI Global Alliance
GGI Global Alliance
In a New York State of Mind: The Corporate Trustee’s Toolkit for
Effectuating Non-Judicial Trust Modifications in the Empire State (2024)
New York Law Journal
Suffolk County Bar Association
Suffolk County Bar Association
Standing of Trust Beneficiaries in Derivative Actions (2023)
Suffolk County Bar Association
Suffolk County Bar Association
Suffolk County Bar Association
Understanding the Scope of SCPA 1401 Examinations (2023)
Office Locations
Melville
68 South Service Road
Suite 100
Melville, New York 11747
Holbrook
4250 Veterans Memorial HIghway
Suite 3100W
Holbrook, New York 11741