Hehir Esquire is a boutique law firm that handles complex issues related to estate planning, trust administration and probate law. Judith Hehir works closely with clients, their financial planners, accountants, and other attorneys to develop estate plans that meet her clients' needs.

Judith's mission is to provide highest quality personal service, advise and assist her clients with their legal matters to ensure a most efficient and satisfactory outcome. Judith recognizes that each individual client's situation is unique. She spends time getting to know each client, his or her circumstances, concerns, and objectives. She educates clients and helps them navigate the legal process. While addressing complex legal and tax issues, Judith focuses on making the process as simple and stress-free as possible for her clients.

Estate planning is about ensuring your assets are distributed or managed according to your wishes.

The estate planning process involves a comprehensive evaluation of client assets and goals with respect to transfer of those assets. Tax planning is a fundamental concern in creating an estate plan, but the primary issues usually are based on personal and family objectives.

There are many ways to structure your estate plan to meet your goals. There are a number of objectives that you want to achieve and a list of concerns that you want to address as well.

An estate plan also includes important lifetime planning in the event of incapacity. It is important to appoint a trusted individual to act on your behalf and to make medical and personal decisions, according to your instructions.

A professionally-prepared estate plan ensures that your assets and properly are managed effectively during your life and transferred properly at your death.

Judith P. Hehir advises Trustees regarding their rights and duties during the trust administration, and assist the Trustee in carrying out their duties, and also provides assistance with all aspects of issues that arise in trust administration.

A trust is a legal relationship in which one or more persons (the trustee) holds legal title to property and manages it for the benefit of one or more persons (the beneficiaries).

When a Settlor of a Living Trust dies, a formal administration of a decedent's estate is necessary. Many of the same types of tasks must be performed with a living trust as with a probate proceeding. There are numerous requirements of the Trustee of death of the Settlor. The basic duties of a trustee are the collection, management and investment of trust assets and the accumulation and distribution of income and principal pursuant to the trust.

The requirements of trust administration include notification of beneficiaries, changing title to assets, income and estate tax filing, inventorying and accountings, paying debts, addressing claims, obtaining appraisals of trust assets, sale of trust property, and allocation of trust property in and distribution. The trustee must completely understand the trust document and follow the terms of the trust. There are also trusts that remain in existence after the death of a Settlor, and there are ongoing tasks required of the Trustee.

It is important for a Trustee to follow the proper procedure in administering a Trust and to carry out the Settlor's intentions. A trustee can be held personally liable to the beneficiaries for his or her failure to comply with these duties.

Probate is the process that transfers legal title of property from the estate of the person who has died (the "decedent") to his or her proper beneficiaries.

The term "probate" refers to a "proving" of the existence of a valid Will, or determining and "proving" who one's legal heirs are if there is no Will. Since the deceased can't take it with him, probate is the process used to determine who gets his or her property.

Depending on the complexity of the estate and the thoroughness with which accounting has been carried out before death, probate can either be a relatively simple task or a daunting one. Be aware that no matter the situation, probate may be a lengthy process often taking months or possibly years to play out, and one which may take a considerable amount of an executor's time.

To summarize the process, probate can be broken into six basic steps:
   - Validation of the Will
   - Appoint executor
   - Inventory estate
   - Pay claims against the estate
   - Pay estate taxes
   - Distribute remaining assets

Each of these steps involves legal documentation and validation, and more important, proper accounting each step of the way.