Susan G. Collings focuses on estate planning and estate and trust administration. She works with her clients in the preparation of wills, trusts, and other estate planning documents, as well as in helping them achieve their personal and financial goals in the context of sophisticated federal estate, gift and generation-skipping transfer tax planning.
Susan assists clients in implementing complex estate plans through use of techniques such as irrevocable insurance trusts, split interest charitable trusts, grantor retained annuity trusts, and qualified personal residence trusts.
In addition, Susan has extensive knowledge of the complex rules governing income and estate taxation of retirement benefits, and she works closely with her clients to maximize their retirement benefits through properly crafted beneficiary designations.
Susan advises individual and corporate fiduciaries with respect to probate matters, as well as the ongoing administration of trusts and estates. She counsels fiduciaries extensively on the interpretation of wills and trusts, as well as post-mortem tax planning and income tax planning.
Susan co-authored an article on use of disclaimers that appeared in Estate Planning magazine and has worked extensively with clients in using this post-mortem planning tool.
Temple University Beasley School of Law, J.D., 1986, Temple University Law Review – Project Editor