afhe’s mission is to be the leading resource for the on-going advancement, collaboration and education of practicing attorneys and other professionals who provide intra-disciplinary counsel to family-held enterprises.

The Leading Source of Intra-Disciplinary Counsel

Shoemaker: A Personal Experience

This is a tale of a shoemaker who was so busy making everyone else's shoes that he forgot about his own. We all have plenty of time to get to the "paperwork" of our estate planning done, right?

Click here to view this Article - (PDF 381k)

Submitted by Dan Rupar Chair, Trust & Estates Practice Group


Due Diligence When Gifting Family Business Interests
(& Understanding Buying Habits)

We are all guilty of the same poor buying habits when walking into a supermarket resulting in some not- so nutritious purchases. Researchers know these bad habits. And of course, so do the supermarkets who are sell- ing us their products. For instance, although most of us know what we want to buy even before we enter those slid- ing doors we often walk out with other purchases-some of which we prob- ably don’t need at home. Here’s why: unless you are laser like in knowing what you want to purchase it is very easy to get distracted with all the other items at your fingertips. For instance, the most expensive items to be found are at eye level, commonly purchased items are found in the middle of any aisle-walk a further distance and you go past more products to buy; and of course those products at the check-out counters are there for a reason-they might not be good for your health but they register a lot of sales! And hard to believe, but retailers even know that left to their own devices shoppers tend to veer to their right as they shop!

Click here to view this Article - (PDF 1.1M)

Submitted by Roy P. Kozupsky, Esq. & Dr. G Scott Budge


Working with Dad: 13 Rules for Success

Working with your Dad in a family business can be the best decision you have ever made or the worst experience of your life.
“For a successful relationship, both parties need to put their egos aside and think about what’s best for the company.”
For me, it was the best experience of my life.  It gave me knowledge, experience and the chance to spend quality time with my Dad.

Click here to view this Article - (PDF 183k)

Submitted by Larry Putterman



Considerations for Family or Closely-held Business Clients

Those who practice in the areas of estate planning have no doubt heard of the significant transfer of wealth that will occur over approximately the next 50 years. A significant portion of that wealth transfer will include the transfer of family businesses.

Click here to view this Article - (PDF 57k)

Submitted by Mark E. Kellogg, J.D., CPA

Fraser Trebilcock



The Role (& Perils) of the Family Board of Directors

Trust & Estate attorneys advising wealthy families and their businesses are frequently asked by our clients what are the indelible characteristics to help it navigate tumultuous events, stay true to its family’s mission and thrive?

Click here to view this Article - (PDF 741k)

Submitted by Roy P. Kozupsky, Partner

Smith, Gambrell & Russell, LLP



Page 2 of 6