People

Patrick J. Howley is a shareholder in the Firm’s Trusts & Estates Department.  His practice focuses on estate planning for individuals and families, and the representation of fiduciaries in the administration of estates and trusts.

Patrick counsels clients on the use of Wills, Revocable Trusts, Financial Powers of Attorney, Health Care Powers of Attorney and Living Wills to accomplish their estate planning objectives.  He also advises on the use of advanced techniques designed to minimize the tax burden on the transfer of wealth between generations.  Such techniques include Irrevocable Life Insurance Trusts, Grantor Retained Annuity Trusts, Qualified Personal Residence Trusts, Sales to Intentionally Defective Grantor Trusts, Family Entities (LLCs, LPs), Charitable Lead Trusts and Charitable Remainder Trusts.

In the estate and trust administration arena, Patrick’s practice is focused on advising fiduciaries on estate and trust administration, probate, estate and trust dispute resolution matters, and the preparation of federal and state estate tax returns. He helps individuals and groups form exempt organizations and advises existing exempt organizations on a variety of legal and tax matters.

Patrick currently serves on the Board of Directors for his alma mater, Our Lady of Good Counsel High School, after serving for several years on the Board’s Investment Committee.