Self-Directed IRA Accounts

Web Admin - Tuesday, June 14, 2016

self-directed IRA accounts, Illinois Estate Planning Attorneys

Often times, as real estate and estate planning attorneys, our clients ask us about owning or purchasing property through a self-directed IRA account. Here is a brief synopsis of how a self-directed IRA works.

Self-Directed Individual Retirement Accounts (IRA) are like traditional IRAs in that they are designed to allow investments to grow tax free or tax deferred over time. However, self-directed IRAs allow people to make alternative investments. The variety of investment options that are available for a self-directed IRA exceed the investment options of traditional IRA accounts.

How Do I Set Up A Self-Directed IRA Account? 

There are several steps involved in setting up a self-directed IRA account. 

1. The account must be established and funded. Like any IRA, you must sign up for the account with an investment firm or broker. The IRS requires that self-directed IRAs be held by a trustee on behalf of the IRA owner. Once you have signed up with a trustee or custodian, you will need to fund the account with initial capital so that you can make investments with your self-directed IRA account. The self-directed IRA account can be funded with new capital or a transfer from an existing IRA account. 

2. Choose an investment opportunity. You may choose what investment opportunity you would like your self-directed IRA funds to go into. There are many different types of assets that self directed IRAs can be used to invest in, yet there are also certain assets that specifically cannot be invested in by using a self-directed IRA. 

3. Request that the funds be made available from your self-directed IRA to make the investment purchase. Working with your self-directed IRA custodian or trustee, you can request that your self-directed IRA funds be made available to purchase your desired asset. The trustee or custodian will manage the transaction for you. 

4. Manage your self directed IRA investments. Again, by working with your self-directed IRA trustee or custodian, you can manage or sell your self-directed IRA investments. All transactions must be run through your self-directed IRA in order to remain in compliance with the IRS regulations. 

What Can I Own in My Self-Directed IRA Account? 

Self-directed IRAs can include investment options such as: 

- Stocks; 

- Bonds; 

- CDs; 

- Mutual funds; 

- Promissory notes; 

- Real estate; 

- Private mortgages; 

- Tax liens; 

- Precious metals; 

- Private businesses; and 

- Intellectual property. 

There are also several types of assets into which investment is not permitted with a self-directed IRA. Under IRS Code 408(m), prohibited investments include investment in collectibles such as stamps, art, gems, certain types of metals and coins, alcoholic beverages, and certain other tangible personal property. 

If you feel that a self-directed IRA may be helpful with your purchase of investment property or your estate plan, please feel free to contact one of our experienced Illinois estate planning attorneys today. Our firm serves the communities of Crystal Lake, Riverwoods, Kenilworth, South Barrington, Mount Prospect, Palatine, Des Plaines, Buffalo Grove, Barrington, and Arlington Heights. Call 847-934-6000 to speak to a member of our team. 

About the Author: Attorney Jay Andrew is a founding partner of Drost, Gilbert, Andrew & Apicella, LLC. He is a graduate of the University of Dayton School of Law and has been practicing in estate planning, probate, trust administration, real estate law, residential/ commercial leasing, contracts, and civil litigation. Since 2005, Jay has been a Chair of the Mock Trial Committee for the Annual Northwest Suburban Bar Association High School Mock Trial Invitation which serves over 240 local Illinois students each year.


Why Do I Need a Living Trust? Won't My Simple Will Work Just the Same?

Web Admin - Friday, May 20, 2016

Why I Need a Living Trust, Illinois Estate Planning Attorneys When people begin the process of estate planning, they often have several questions about what course of action would be in their best interest, or in the best interests of their surviving family members and loved ones. One frequently asked question asks what the difference is between a simple will and a living trust. 

Is one option a better choice than the other? 

The answer really depends on your particular situation. However, for most typical family situations, a good choice is to use a living trust to transfer your property upon your death. 

When you prepare a will as your sole means of transferring your property upon your death, your will must go through the probate court, which can be complicated and your surviving family members could end up fighting over your will once you are gone. However, using a revocable living trust, which you can prepare while you are still alive, can help your family avoid probate after you pass on. Individuals who are looking to exercise more control over their property may find that a living trust is a useful estate planning tool. One of the estate planning attorneys at our firm can help you prepare a declaration of trust at your convenience.

Five Advantages to Using a Living Trust Over a Will

Below are examples of the advantages of using a living trust over a will. 

1. Property transferred through a living trust will not go through probate. Probate is a long, tedious, and costly process before the probate court where the validity of the will is demonstrated, all debts held by the decedent are paid off, and then the remaining property is distributed to the family members. The more complicated the decedent’s estate is upon his or her death, the more complicated and drawn out probate can be. 

2. Out-of-state property transferred through a living trust can avoid ancillary probate. When property is located out of state, instead of having to go through probate in each state, a living trust can allow for the property of out-of-state property without ancillary, or out-of-state probate. 

3. Getting the opportunity to manage your property during your lifetime. By being the settlor of your own living trust, you retain control over the trust until you decide that you want to hand over the reigns or you die. 

4. Living trusts remain confidential, wills are not. Since probate is a legal proceeding, if your will goes through probate, your will becomes part of the probate court records, which are made available for public inspection.  

5. The successor trustee is able to take over once the principal is disabled which is a huge advantage. The “seamless” transition of control over the trust and the trust corpus upon the disability of the grantor is a huge advantage of the trust over the will.

Getting Legal Help with Living Trusts

If you think that a living trust might be the best estate planning tool for you, please feel free to contact one of our experienced Illinois estate planning attorneys today. Our law firm serves the communities of Crystal Lake, Palatine, Des Plaines, Mount Prospect, Long Grove, Kenilworth, Riverwoods, Buffalo Grove, Barrington, and Arlington Heights. Call 847-934-6000 to speak to a member of our team.

About the Author: Attorney Jay Andrew is a founding partner of Drost, Gilbert, Andrew & Apicella, LLC. He is a graduate of the University of Dayton School of Law and has been practicing in estate planning, probate, trust administration, real estate law, residential/ commercial leasing, contracts, and civil litigation. Since 2005, Jay has been a Chair of the Mock Trial Committee for the Annual Northwest Suburban Bar Association High School Mock Trial Invitation which serves over 240 local Illinois students each year.


Five Advantages of Living Trusts Over Wills

Web Admin - Friday, January 03, 2014

By Jay Andrew
JAA@DGAALAW.COM / (847) 934-6000

When preparing for the disposition of their property after they pass on, many people often find themselves questioning what wills and living trusts are and which document would better suit their needs. Wills, governed by the Probate Act of 1975, are legal documents that a person prepares prior to their death, which specifies how the rest of the family should distribute their property and handle the other affairs. Living trusts, which are controlled by the Trusts and Trustees Act, are legal devices that allow a person of the creator’s choosing, the trustee, to handle the disposition of their property. While everyone’s situation comes with unique considerations, living trusts may provide various advantages over wills. Five of the most important advantages include:

1. Living trusts can help your family avoid dealing with long, draw-out probate proceedings. Courts use probate proceedings to tie up a person’s loose ends, distribute their property, and generally enact their will. If you use a living trust, rather than moving through the court system, the trustee can distribute the property in accordance with the trust. This means that your family will not need to bring themselves to the courthouse and deal with the fees and hassle that come along with probate proceedings.

2. Living trusts also provide more privacy than wills do. While both wills and living trusts remain private throughout your life, the probate court will look at the will after you pass on, even if there are no formal probate proceedings. That means that the will becomes a matter of public record. On the other hand, your relatives will not need to file the trust with the court, so it can stay between them.

3. Living trusts also stand a better chance of surviving a legal challenge after your death, making it more likely that your final plans will be enacted to your specifications. The extra strength from a living trust comes from your ability to keep an active eye on it during your life. Because you would stay involved with the trust’s management during your life, relatives would find it harder to prove that you were not of sound mind when making the plan.

4. Living trusts make leaving property to minor children simpler too. Because minors cannot own most property, the trustee whom you choose can manage it for them, whereas a court appointee would likely handle the management if you chose to pass the property on with a will.

5. Living trusts have further benefits in the event that you become incapacitated while alive. Ordinarily, such circumstances would require relatives to petition the court for control of your affairs, and then the court would appoint a person to manage them. With a living trust, you can appoint a successor trustee to take over management in the event that you become incapacitated.

Decisions about testamentary dispositions can be complicated and involve multiple areas of law. If you are in the process of making such decisions, contact a Palatine estate planning lawyer today. We serve many areas in the northwest suburbs including Arlington Heights, Crystal Lake and Barrington.

Recent Posts


Rolling Meadows insurance attorney Inverness civil lawyer Barrington employment law firm overtime violations loss of consortium Inverness insurance attorney criminal record Crystal Lake business law attorneys Chicago attorney DUI defense wrongful termination, employment law, whistleblower protections, Illinois employment laws, discrimination in the workplace Crystal Lake tax lawyer personal injury, auto accident injuries, delayed injuries, serious injuries, Des Plaines personal injury attorneys Palatine traffic accidents living trust benefits rent to own real estate contracts Chicago will attorney Illinois Sales Representative Act marijuana insurance dispute attorney bicycle accidents drugs defective products lawyer workers compensation Barrington Illinois estate planning lawyer real estate attorney car accidents FSLA Crystal Lake estate planning lawyer small business sexual harassment Crystal Lake law firm vacation home Illinois personal injury lawyers Buffalo Grove injury lawyer Illinois business lawyer Barrington criminal defense lawyer Inverness real estate attorney Schaumburg probate attorney Illinois employment lawyer living trust Illinois Workers’ Compensation Commission sole proprietorship truck collisions employee misclassification deed transfer paid sick leave Illinois living will traffic accidents cell phone tower data jet ski accidents comp time Buffalo Grove personal injury attorney preventable medical errors Arlington Heights trucking lawyer Illinois jet ski accident lawyer blood alcohol content Schaumburg real estate lawyer Illinois traffic accident lawyer Illinois wrongful termination lawyer drug crimes lawyer car accident taxes sexual images Schaumburg personal injury attorney employment law anesthesia errors Rolling Meadows marijuana attorney Illinois collections attorney Illinois Probate Act of 1975 drunk driving Illinois law hands free device Illinois estate planning attorney Des Plaines tax law firm underinsured motorist Mt Prospect Attorney compensatory time Long Grove estate planning Illinois medical malpractice lawyers DNR South Barrington real estate lawyer premises liability personal injury accidents Illinois employment law attorney slip and fall accidents Des Plaines insurance attorney wills back injuries consent to a search Illinois elder law attorney Palatine trusts lawyer Chicago trucking accident attorney motorcycle accident lawyer preventing accidents Mount Prospect elder law attorney Illinois corporate lawyer elder law Kenilworth estate planning attorneys construction accidents elder abuse Chicago estate planning TBI ACA Illinois criminal defense attorney Crystal Lake injury attorney Illinois motorcycle accident lawyer Arlington Heights wills and trusts lawyers employment attorney pay when paid contract Long Grove real estate lawyer real estate federal regulations for LLCs Illinois injury lawyer job lawyers bad faith insurance claims Illinois traffic attorneys Crystal Lake car accident lawyer Des Plaines collections attorney subcontractor Illinois attorney Schaumburg estate planning attorney Schaumburg employment attorney Inverness probate lawyer Palatine workers compensation lawyer surgical mistakes Illinois boating accident lawyer construction accidents, personal injury, wrongful death, Arlington Heights personal injury attorneys, workers' compensation Rolling Meadows traffic law firm rest breaks Inverness real estate lawyer motorcycle accident insurance denials natural gas distracted driving accident victims Illinois traffic attorney trucking accidents Rolling Meadows probate lawyer Rolling Meadows DUI lawyer Crystal Lake accident attorney real estate leasing Buffalo Grove criminal defense lawyer creditors BUI tax attorney Deer Park traffic accident attorney Palatine drug lawyer nursing home negligence digital information mass shooting institutional trustee Inverness traffic law firm reckless homicide employee rights car accident lawyer federal crimes traffic deaths pet law Home Remodeling Repair Act Des Plaines personal injury lawyers Retaliatory Discharge Chicago will attorney, social media platforms, Illinois estate planning lawyer, criminal Rolling Meadows employment law attorneys cell phone accidents Palatine employment attorney Arlington Heights employment attorney Transfer on Death Instrument right to work owner responsibility unfunded trust pain and suffering Illinois workers compensation lawyer car collision Illinois Wage Payment and Collection Act employment contract Rolling Meadows criminal attorney insurance claim dispute attorney denial of life insurance underfunded trust independent contractor estate planning boating accidents Self-Directed IRA Accounts wrongful death estate planning, digital assets, Revised Uniform Fiduciary Access to Digital Assets Act, Illinois digital assets, Illinois estate planning, Rolling Meadows medical malpractice lawyers Illinois registered agent Long Grove estate planning attorney Illinois pet lawyer trucking accident lawyers estate planning attorney Rolling Meadows Attorney Arlington Heights pedestrian accidents holiday statistics senior citizens Barrington estate planning lawyer drug crimes Illinois employment law attorneys Illinois personal injury Rolling Meadows traffic attorney Crystal Lake medical malpractice attorneys probate process involuntary manslaughter Illinois personal injury attorney Inverness DUI lawyer Deer Park traffic lawyer real estate contract Illinois employment attorneys Illinois mortgages forming a corporation in Illinois Schaumburg Rolling Meadows personal injury lawyers Fair Labor Standards Act Schaumburg civil litigation attorney Rolling Meadows business lawyer Schaumburg personal injury lawyers Barrington attorney Illinois wills and trusts Des Plaines criminal attorney Arlington Heights accident attorney Des Plaines hit and run accident medical malpractice claims texting and driving products liability Rolling Meadows estate planning attorney rollover accidents Rolling Meadows corporate lawyer real estate attorneys Illinois Transfer on Death Instrument insurance claim liability claims Buffalo Grove employment lawyer estate tax caretaker rights traffic violations icy parking lots dealing with problem employees IRS foreclosure swimming pools driving Buffalo Grove traffic lawyers Fourth of July Rolling Meadows employment law attorney distracted driving accidents civil rights violation Arlington Heights traffic attorney insurance attorney insurance denial appeals workers compensation benefits Rolling Meadows insurance dispute lawyers, insurance dispute Mount Prospect real estate lawyer Barrington employment law attorney medical malpractice, missed diagnosis, delayed diagnosis, medical mistake, Deer Creek medical malpractice lawyers internet life insurance claims trauma after an accident Illinois probate lawyer Illinois workplace lawyer Illinois Trust Code Palatine corporate law attorneys business litigation texting while driving Arlington Heights medical malpractice lawyer Policy Cancellation Crystal Lake employment lawyer Deer Park workers compensation lawyer Arlington Heights tax lawyer disability benefits Employment Discrimination Law Crystal Lake personal injury attorney Illinois red light cameras estate plan capital gains tax Schaumburg medical malpractice lawyer Des Plaines drug lawyer PTSD Rolling Meadows employment attorney Palatine construction attorney Family Medical Leave Act Des Plaines claims law firm clemency Arlington Heights insurance attorney fault based insurance first degree murder advance healthcare directive modern family estate planning commercial leases social media after death license Illinois civil litigation lawyer Illinois driving without license Illinois pedestrian accident attorney Schaumburg drug defense lawyer Des Plaines injury law firm Rolling Meadows car accident lawyers uninsured motorist Arlington Heights car accident lawyer Buffalo Grove probate lawyer operating agreements healthcare claims Barrington litigation attorney traffic laws Crystal Lake medical malpractice lawyer Illinois wills and trusts attorneys gift taxes Crystal Lake car accident attorney Schaumburg employment law attorneys digital media accounts, estate planning, Arlington Heights estate planning attorney, IRELA Home Sale Contingencies life insurance medical marijuana golf accidents Chicago car accident lawyer civil litigation attorney Deer Park criminal attorney Landlord Tenant Ordinance Crystal lake insurance dispute attorney construction contracts Illinois real estate Schaumburg estate attorney Des Plaines pet law attorney Des Plaines Traffic Lawyer Illinois estate planning law firm Rolling Meadows personal injury lawyer liability Buffalo Grove corporate attorney Rolling Meadows real estate attorney food poisoning severance agreements Class A misdemeanor car crashes Des Plaines medical malpractice attorney vacation home fines Rolling Meadows insurance lawyer Barrington medical malpractice lawyers condo field sobriety test Des Plaines real estate attorney traffic offenses Long Grove real estate attorney marijuana crimes attorney Rolling Meadows drug defense attorney Palatine insurance lawyer Palatine elder law attorney GM ignition switches Arlington Heights employment law attorneys Palatine traffic lawyer employment lawyer Rolling Meadows litigation lawyer pregnant women Arlington Heights wills and trusts attorney Detainer Actions Illinois insurance attorney low-ball insurance settlement probate lawyer insurance agents living wills loopholes Chicago corporate attorney dynasty trusts Illinois insurance claim dispute lawyers fiduciary rule in terrorem provision attorney fees Des Plaines personal injury lawyer home inspection lawyer Legal Info Liquor Control Act fiduciary rule delay natural gas explosion real estate lawyer Affordable Care Act insurance disputes, Illinois insurance disputes, Illinois insurance dispute attorneys, denied insurance claims, Arlington Heights insurance dispute attorneys BAC wage theft Crystal Lake employment law attorney drug crime spinal cord injury pedestrian accident defective products Illinois traffic ticket lawyer trusts Illinois medical malpractice claim Illinois insurance disputes Arlington Heights criminal lawyer Palatine civil litigation lawyer Illinois Smoke Detector Act Barrington employment attorney Federal Food Drug and Cosmetic Act ken apicella personal injury lawyer Arlington Heights injury attorney Illinois personal injury lawyer Long Grove estate planning attorneys Illinois trucking safety spinal cord injuries car crash Arlington Heights TBI attorney personal injury Chicago lawyer Schaumburg criminal attorney Buffalo Grove car accident lawyer Illinois traffic laws Barrington Traffic Lawyer Illinois employee rights attorney. expungement controlled substance Illinois insurance claims lawyers traffic crimes Rolling Meadows accident lawyer rumble strips work unions Illinois home inspection Crystal Lake criminal defense attorney Jay Andrew unauthorized overtime Joliet general practice lawyers Illinois employment laws Palatine Attorney Buffalo Grove traffic attorney trench injuries personal injury attorney Crystal Lake traffic lawyer Illinois lawyer Arlington Heights wills and trusts attorneys Inverness elder law lawyer irrevocable trust Schaumburg insurance lawyers minimum wage IRA benefits gift tax exemption, estate planning, estate planning strategies, Illinois estate planning, South Barrington estate planning attorneys Schaumburg criminal law attorney digital assets, digital fiduciary, estate planning, digital content, Long Grove estate planning lawyers probate estate planning trusts Palatine injury attorney Schaumburg traffic lawyer Rolling Meadows personal injury attorney life insurance policy Barrington real estate lawyer Rolling Meadows Traffic Lawyer workers comp Arlington Heights lawyer personal injury law firm Forcible Entry DUI penalities living trust vs will Colin H. Gilbert medication errors POA pedestrian-automobile accident Barrington injury attorney Deer Park motorcycle accident lawyer Mount Prospect wills and trusts lawyers fatal car accidents meal breaks insurance claim denial revenge porn changes to mortgage law Schaumburg wrongful death attorney Super Mario DGAA probate fees Buffalo Grove personal injury lawyer commercial leasing Illinois business law atorneys traumatic brain injuries pet bites dog bites blended families cell phone car crash injuries Schaumburg estate planning lawyer Illinois LLC creation Illinois workplace discrimination attorney crossover accidents Chicago biking tips digital assets Kenilworth estate planning attorney Palatine law firm IRA trust transfer DMV Inverness personal injury attorney health insurance dispute denied insurance claim brain injury rollover car crashes power of attorney startup company South Barrington real estate attorney wrongful termination deadly crashes license revocation underage DUI Barrington civil litigation attorney Arlington Heights wills and trusts lawyer Inverness accident lawyer Barrington personal injury lawyer no contest clauses Thanksgiving Schaumburg car accident attorney agent college kids Crystal Lake personal injury lawyer bicycle dooring accidents pedestrian accidents Barrington drug crime attorney employment law, Illinois employment laws estate planning, death tax, succession plans, business estate plans, Barrington estate planning lawyers Crystal Lake traffic attorney Illinois tax attorney caregiver insurance dispute, insurance dispute lawyers, insurance claim denial, insurance claim delays, Rolling Meadows insurance dispute attorneys car accident lawyers bike accident privacy laws insurance negligence breathalyzer test real estate closing Schaumburg construction accident lawyer dram shop law unpaid overtime speeding Schaumburg personal injury lawyer Barrington estate planning attorney Palatine probate lawyer Illinois medical malpractice case Illinois rollover accident lawyers probate claims Chicago estate planning lawyer denied insurance claims contracts Riverwoods estate planning lawyer Deer Park DUI lawyer Arlington Heights personal injury attorney corporate law FMLA insurance claims problem employees Chicago insurance claim attorneys Crystal Lake medical malpractice law firm auto accidents Des Plaines personal injury attorney Des Plaines DUI attorney Deer Park medical malpractice attorney civil litigation pedestrian injuries, pedestrian fatality jet ski personal injury claim Palatine civil attorney healthcare Illinois real estate lawyer murder charges Chicago employment lawyer Buffalo Grove real estate attorney medical research Illinois insurance dispute lawyers new real estate form traumatic brain injury drug possession insurance claim delay employment law, meal breaks, rest breaks, hotel employees, Des Plaines employment law attorneys product liability Illinois trusts attorney Crystal Lake pet attorney Palatine employment law lawyer insurance agent negligence filing a medical malpractice claim insurance disputes Arlington Heights Traffic Lawyer criminal defense Kenilworth estate planning lawyer Illinois DUI attorney condo association employee discrimination Palatine real estate lawyer traffic violations defense trustee landlord tenant law residential real estate Do Not Resuscitate overtime pay insurance adjusters whistleblower protections Crystal Lake will lawyer llinois Real Estate Lawyers Association Crystal Lake insurance lawyer manufacturing license reinstatement license suspension Arlington Heights real estate lawyer insurance dispute Illinois insurance lawyer Schaumburg elder law lawyer digital evidence Schaumburg injury lawyer Illinois speeding lawyer real estate zoning Rolling Meadows tax attorney Des Plaines civil attorney commercial real estate School Visitation Rights Act Crystal Lake civil litigation lawyer Illinois murder Buffalo Grove insurance claim dispute lawyers medical malpractice compensation Crystal Lake bike accident lawyer liens workplace sexual harassment head on collisions Des Plaines drug crimes lawyer boating under the influence employees Barrington business law firm Palatine estate planning lawyer Des Plaines motorcycle accident attorney estate planning for college students Deer Park accident attorney eluding a police officer income distribution deducation Illinois defective products attorney Rolling Meadows insurance dispute lawyers Rolling Meadows criminal lawyer installment contracts Illinois employment law medical malpractice Barrington criminal lawyer estate planning lawyer ObamaCare privacy drunk driving statistics breach of contract life insurance lawyer foreclosed rental property Illinois medical malpractice attorney Illinois will lawyer Buffalo Grove medical malpractice lawyers trust payments criminal law hiring employees suspended license Illinois workers compensation attorney Barrington workers compensation attorney Arlington Heights personal injury lawyer Des Plaines real estate lawyer Deer Park employment law attorney Deer Park personal injury lawyer slip and fall estate attorney Inverness injury lawyer boating DUI Illinois insurance claim dispute lawyer Chicago traffic lawyer Attorney Ken Apicella Crystal Lake pedestrian accident lawyer insurance claim denials accidental death benefits appealing an insurance claim Illinois small business Palatine employment lawyer child safety murder defense special needs trust BAIID Schaumburg corporate attorney Barrington boating accident attorney Crystal Lake employment attorney Palatine business attorney Arlington Heights estate planning attorney Palatine personal injury lawyer Food and Drug Administration's Food Safety Modernization Act Chicago insurance law firm Illinois insurance claim attorney investment property traffic tickets Chicago employment attorney power of attorney for healthcare automated cars Inverness corporate attorney insurance claim dispute guardianship attorney Colin Gilbert Illinois construction accident attorney employment contract, employment law, employment at-will, Deer Park employment law attorneys, contract, mortgage Illinois job attorney Palatine criminal defense lawyer Rolling Meadows Des Plaines accident attorney Buffalo Grove law firm Barrington personal injury attorney pizza emoji Illinois Human Rights Act Whistleblower Claims Illinois estate planning Arlington Heights Attorney homestead rights Illinois employment law firm Exclusions probate claims process financial advisors Palatine punch death landlord unpaid assessment DUI Palatine corporate attorney Rolling Meadows boating crash lawyer Arlington Heights car crash attorneys CAM Illinois bicycle safety Schaumburg Attorney comparative negligence DUI attorney Deer Park real estate law firm personal injury claims wills and trusts Inverness estate planning lawyer Illinois car accident attorney LLCs Long Grove wills and trusts attorneys