Volume 7, Issue 1, February 7, 2023


The DiGiorgio Law Firm, PLLC specializes in providing estate planning and elder law services to our clients, their families and their family-owned businesses.


The legal services offered by DiGiorgio Law Firm, PLLC include, *Wills and Trusts, *Estate and Tax Planning, *IRS Estate & Gift Tax Audits & Appeals, *Long Term Care Planning *Medicaid Eligibility Planning, Medicaid Recertification & Appeals, *Probate Administration, *Elder Law, *Special Needs Planning, *Guardianship Applications, *Asset Protection Planning, *Business Entity Formation, *Business Succession Planning, *Buy-Sell Agreements, and *Real Estate Closings.


“You can’t take it with you, but you can decide where it goes!”


Featured in this issue of the DiGiorgio Law Firm Newsletter are some “Essential Planning Tips and Techniques to Consider” when getting your affairs in order.


  1. Advance Directives:
  • Health Care Proxy: This document allows you to appoint an agent to make health care & end of life decisions for you;
  • Power of Attorney: This document allows you to appoint someone you trust to handle your financial and personal affairs for you when you can not. The power of attorney is an affordable and efficient way to avoid the appointment of a Guardian;
  • Disposition of Remains Appointment; This document allows you to express your intentions regarding the disposition of your remains and to appoint an agent to handle your funeral arrangements.


  1. Check Beneficiary Designations
  • Check all beneficiary designations and alternate beneficiary designations on
  • IRAs
  • 401ks, & 403bs
  • Insurance Policies
  • Annuities
  • Failure to name a beneficiary will result in the assets inclusion in the estate, this can be a very bad result for retirement assets and insurance.


  • Establish Testamentary Trusts for Beneficiaries with Specific Needs
  • A Supplemental Needs Trust will allow beneficiaries on public benefits to keep their benefits without out spending down their inheritance.
  • A Minor’s Trust will allow you to make bequests to minors without the need for the appointment of a Guardian and with the peace of mind that you appointed the right person to handle their funds.
  • A Decsendant’s Trust can prevent assets from being squandered and protect against creditors and divorce.
  1. Protect & Preserve Business Assets & Real Property
  • Transfer a rental property or a family camp into a trust or LLC in order to reduce disagreements among your heirs about those properties and to simplify management of the property after you are gone.
  • Update Limited Liability Company and S Corporation Agreemetns to make them more user friendly for your heirs
  • Transfer depreciated property in order to preserve any built in loss for the next generation
  1. Loose Ends
  • Prepare a Letter of Wishes to provide guidance to Executors, Trustees and Attorneys in fact
  • Prepare a Memorandum to designate beneficiaries of tangible personal property
  • Prepare an Assignment of Assets to your Revocable or Irrevocable Trust in order to avoid probate
  • Provide for the disposition of digital assets
  • Make lifetime gifts to individual beneficiaries and charities where appropriate.




Pass more on to your heirs: Protect assets from the cost of Long-Term Care; Learn how to access Medicaid, Avoid Probate and streamline the cost of Estate Administration;


Attend one of our workshops on April 25th, May 14th, or May 16th from 5:30pm-6:30pm

These workshops will take place at: The DiGiorgio Law Firm, located at 258 Genesee Street, Utica, NY.

*Reservations are required for workshops call 315-732-3155 or email pdigiorgio@digiorgiolaw.com


Does your “Estate Plan” need updating?  Call us to schedule a consultation today!