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SERVICES PROVIDED BY DAVID W. SMILEY P.C.

BUSINESS LAW

* Contract drafting

* New business concept support

* Business re-formation and dissolution

* Corporation, LLC and partnership support services

* Operating and partnership agreement preparation and review

* Mergers and acquisitions

* Buy-sell and stock purchase agreements

* Franchise establishment

ESTATE PLANNING

* Will preparation

* Living trusts

* Irrevocable insurance trusts

* GRITs, GRATs & GRUTs

* Gift Planning

* Family limited partnerships

* Family limited liability companies

* Areas of asset protection

* Complex estate planning

* Estate tax mitigation

* Ranch and farm inter-generational transfers

PROBATE

* Informal and formal probate proceedings

* Personal representation of devisees and heirs

* Small estate affidavit preparation

REAL ESTATE

* Acquisition and disposition planning to maximize tax benefits

* Residential and commercial real estate sale and purchase

* Real estate development issues

* Investment feasibility study and like-kind exchange

CONSTRUCTION LAW

* Construction contracts

* CCB representation in dispute resolution

* Construction finance arrangements

TAX SERVICES

* Abatement of penalties

* Collections

* Due process hearings

* IRS levy contesting

* Installment agreements

* Innocent spouse - issues

* Non-filer issues

* Offers in compromise

* Tax lien removal

* Statutes of limitations

* Tax audit representation

* Tax court litigation

* Trust fund recovery penalties

* Tax advice regarding transactions

* 1031 exchange structuring

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