Sheila L. Moragas
Ms. Moragas advises clients in all types of federal, state, and local tax matters, including estate planning, exempt organizations, and business taxation. She is co-author, beginning with the 2012 – 2013 Supplement, of “Estate Planning in Louisiana” (Thomson West, 1991).
Selected experiences within her fields or practice include:
Elder and Disabled Law
Advise on issues germane to clients who are, or who have family members who are, elderly or disabled, including drafting of first-party and third-party special needs trusts, acts of procuration (powers of attorney), health care powers of attorney, living wills, and other advance directives.
Handle interdictions, including annual court reportings related thereto.
Assist and advise individual and professional trustees on matters impacting eligibility for governmental benefits, including an understanding of Supplemental Security Income, Social Security Disability Income, Medicaid, and Medicare.
Gift and Estate Taxation and Planning
Advise and assist in sophisticated gift and estate tax planning, including drafting of last wills and testaments, living wills, inter vivos and testamentary trusts, and family businesses.
Handle probate of estates, including state and federal tax filing requirements, as well as tutorships for minors.
Assist non-profit, charitable organizations and private foundations in satisfying and maintaining federal taxation exemption requirements.
Advise and assist in drafting qualifying charitable gifting documents (ie., charitable remainder trusts, charitable lead trust, charitable gift annuities).
Recommend business/corporate planning opportunities at the local, state and federal level, including choice of entity analysis, reorganizations, and structuring of transactions to maximize tax savings/
Ms. Moragas is a Martindale-Hubbell Peer Review rated attorney.