Our areas of practice include the following:

We provide tax planning for the formation of new business entities, acquisitions, mergers, real estate sales and exchanges and other business transactions, including consideration of the structure and tax consequences of proposed transactions. An important element of structuring many transactions is the consideration of state and federal taxes which may result in significant savings to the client.

New and emerging businesses, as well as established concerns, have different capital needs. We advise clients on the tax aspects of various financing vehicles such as partnerships, limited partnerships, limited liability companies, syndications involving low-income housing and rehabilitation tax credits. 

Morrow & Erhard  provides a full range of estate planning services designed to achieve the personal, economic and tax planning goals of our clients. These services include advice with respect to the accumulation, retention and transfer of assets. We also specialize in succession planning for owners of closely held businesses and in arrangements to achieve valuation discounts of closely-held businesses and restricted stock. 

We prepare all varieties of wills, revocable trusts, irrevocable trusts and charitable giving documents. Careful consideration is given to the income tax, gift tax, estate tax and generation-skipping transfer tax consequences of all such documents. 

Our firm has extensive expertise in the representation of fiduciaries and beneficiaries of estates, trusts and guardianships. We provide counsel in all areas of estate and trust administration. In addition to preparing applicable federal and state estate and gift tax returns, we prepare and coordinate income tax returns for estates, trusts and beneficiaries. 

Our practice includes mineral titles, mergers and acquisitions, exploration and development projects, gas purchase and transportation arrangements, and general corporate and commercial transactions, including financing and tax matters.   We represent many clients on a state, regional and national basis. 

Our real estate attorneys advise corporations, joint ventures, partnerships, limited liability companies, developers and individuals on the full range of real estate matters including real estate titles, acquisitions, sales and exchanges, real estate finance, real estate development, commercial leasing, tax planning, equity financing, foreclosures and loan workouts.

We represent developers, equity investors and lender in the development, debt financing and equity financing of projects qualifying for low-income housing tax credits under Section 42 of the Internal Revenue Code.

The content of this Web site is intended to convey general information about Morrow & Erhard.  It should not be relied upon as legal advice. It is not an offer to represent you, nor is it intended to create an attorney-client relationship. The content of any Internet e-mail sent to Morrow & Erhard or any of its lawyers at the e-mail address set forth in this Web site will not create an attorney-client relationship and will not be treated as confidential. All uses of the contents of this site, other than personal uses, are prohibited. ©2001 Morrow & Erhard Co., L.P.A..  All rights reserved.

Send mail to webmaster@morrow-erhard.com with questions or comments about this web site.
Last modified: March 26, 2004