I graduated in the top of my class from the University of Oregon School of Law (top 10% ranking) in 2000.
In addition to a law degree, I also have a LL.M (legal masters) in Taxation, which I earned at the University of Washington School of Law in Seattle, Washington, in 2001.
I had the distinct honor to serve as an attorney-advisor to Judge Carolyn Chiechi at the United States Tax Court in Washington, D.C. for two (2) years, where I received excellent legal training and really began to hone my legal analytical and drafting skills.
I have been practicing law with the same focus on trusts, estates and tax matters since I began to actively practice in law in 2003 after leaving the Tax Court and have been fortunate to have worked with some very fine attorneys in different firms, each of whom has taught me a great deal and helped me further refine my practice skills.
I believe that the passion I bring to my work, my dedication to my clients, my advanced education in taxation (which included advanced studies in estate tax, partnership tax, international tax, corporate tax, employee benefits, income tax and tax accounting) and the judicial and law firm training I have received in trust, estate and tax matters has provided me with training and experience my clients can count on to achieve optimal results.
Recently I was named a Rising Star in Super Lawyers 2013 New England edition. I hope to continue to achieve such praise by my peers for my hard work but both Mary Kathryn and I would always prefer the thanks and praise of our clients.
Matters I Assist Clients With in Estate Planning, Probate and Tax Matters
The following is a list of the services and legal areas I assist clients with:
• Probate administration and probate law
• Trust administration and trust law
• Drafting wills and trusts
• Revocable trust planning
• Portability planning using the deceased spouse unused exemption amount (DUSEA)
• Credit shelter trust planning
• Marital trust planning
• Second marriage estate and trust planning
• Generation skipping trust (GST) planning
• Real estate trust planning
• Irrevocable Life Insurance Trusts ("ILITS")
• Qualified Personal Residence Trust planning
• Grantor retained annuity trust planning
• Charitable trust planning (CRATS and CRUTS)
• Special Needs Trusts and Supplemental Needs Trust ("SNT") planning
• Pet Trusts
• Advance Health Care Directives
• Durable Financial Powers of Attorney
• Business Entities (LLCs, limited partnerships, general partnerships, etc.)
• Business and Partnership Agreements
• Tax Exempt Organizations
• Tax planning, advice and some return preparation (Forms 706, 709, Forms 1041)
• Fiduciary Representation
• Beneficiary Representation
• Prenuptial and Marital Agreements
On a personal note
Smilie is married to Mary Kathryn Brennan and they have 2 sons and a dog (Ollie) and live in South Berwick.
Office: (207) 361-4680