David R. Andelman is a principal of the firm. The focus of his practice is tax, estate and business planning. He often works with closely held businesses and their owners on issues such as sales, mergers, acquisitions, and choice of entity. He has extensive experience providing tax and estate planning advice to individuals with high net worth. Mr. Andelman also represents individuals and businesses in all phases of tax disputes, including, when settlement is not possible, representation before the U.S. Tax Court and Massachusetts Appellate Tax Board.
Kelly Aylward is a principal of the firm. Her practice focuses on both individuals and businesses, including entrepreneurs, private equity firm partners, closely-held and public company shareholders, and multi-generational families, in the areas of tax, business, and estate planning, including wealth preservation, asset protection, business administration and succession, trust and estate administration, special needs planning, and charitable planning.
Kelly’s practice includes the preparation of premarital and post-marital agreements. She serves as an expert witness with respect to inherited wealth, trusts and closely-held businesses in divorce and probate litigation proceedings and advises trustees with respect to trust administration matters and fiduciary obligations. Her practice also extends to international planning matters, such as representing US citizens with offshore assets, and international individuals and estates with US assets.
As an integral part of her practice, Kelly regularly serves as trustee for family trusts, and as personal representative for estates.
Sam Duker is an associate of the firm. Sam’s practice focuses on estate planning, trust and estate administration, and tax planning for a diverse background of families and individuals.
Sam received a bachelor’s degree from Tufts University in 2013, a law degree from Boston College Law School in 2017, and a master of laws in taxation from Boston University School of Law in 2020.
Prior to joining Lourie & Cutler, Sam was an estate planning associate at a mid-sized firm in Wellesley.
Edward F. Fay is a principal of the firm. His practice focuses on business planning, tax planning and estate planning. With extensive business experience, Mr. Fay advises clients on sales, mergers, acquisitions, and choice of entity. He often works with closely held businesses and their owners. He also represents clients before the Internal Revenue Service and the Massachusetts Department of Revenue. Mr. Fay advises clients on a wide variety of estate planning and related issues, including business succession planning and charitable giving. In addition, he is experienced in real estate investment structuring and related matters.
Mr. Fay previously worked for an international accounting firm as a certified public accountant.
Juliette is a principal of the firm. Juliette focuses her practice in the areas of taxation, business planning and estate planning.
Juliette advises clients on a wide array of complex federal and state tax issues, and her practice includes representation of individuals and businesses in tax controversies before the Internal Revenue Service and other taxing authorities, as well as advising CPAs and attorneys in other fields of law who need specialized tax counsel. Juliette represents clients in all aspects of business planning and corporate and transactional matters, including, entity formation, sales, redemptions, and mergers and acquisitions. In addition, Juliette works with her clients and their advisors to design and implement tax-efficient estate plans that meet her clients’ objectives.
Prior to joining Lourie & Cutler, Juliette worked for an international accounting firm and also clerked with the Office of Chief Counsel, Internal Revenue Service, in Boston, Massachusetts.
Juliette is fluent in Spanish.
Jean Kolling is a principal of Lourie & Cutler and focuses her practice on estate planning and the administration of trusts and estates for individuals and families. She works with clients to devise and implement wealth transfer strategies that are not only tax-efficient, but also reflect her clients’ philanthropic and legacy goals. Jean assists clients with lifetime gift planning involving various techniques such as GRATs and intrafamily loans, and with business succession planning for owners of closely held companies.
Jean’s extensive experience in settling complex estates, administering trusts, and serving as a trustee informs her planning for clients. She is sensitive to the importance of keeping estate and trust administration as simple as practicable, and of structuring plans to reduce the risk of conflict.
Linda Liu is an associate of the firm. Her practice focuses on assisting individuals, families, and businesses in the areas of estate planning, tax planning, and business planning. She works closely with clients to develop and implement tax-efficient estate plans that are tailored to fit their personal and financial goals.
Prior to joining Lourie & Cutler, she was an associate at an international law firm based in Boston.
Thomas R. Marton is a principal of the firm. His practice focuses on estate planning, business planning and tax matters.
In the estate planning area, Tom advises clients on a broad range of issues, including tax efficiency, wealth preservation, asset allocation, trust and estate administration, probate matters, pre (and post) marital agreements, fiduciary concerns, and planned giving. In business planning, he has extensive experience in acquisitions, reorganizations, financings, leasing, choice of entity, and succession issues.
As a skilled and experienced mediator, Tom often finds ways to help resolve nettlesome business transactions and address sensitive family conflicts and concerns.
Prior to joining Lourie & Cutler, Tom was a law clerk for the Honorable Douglas P. Woodlock, US District Court of Massachusetts.
Tom is also a musician (guitar, piano, vocals) and continues to enjoy playing and performing.
Amy B. Naughton is a principal of the firm. Her practice focuses on sophisticated estate planning for individuals and families, and she advises her clients regarding a broad range of wealth transfer planning techniques, including irrevocable grantor and non-grantor trusts, GRATs and leveraged gifting strategies. Amy has experience with international estate planning and provides frequent advice regarding the administration of estates and trusts.
Amy has experience in the field of charitable giving and is an advisor to a number of educational institutions and charities. She is the former chair of the Board of Trustees of the independent Tower School, in Marblehead, Massachusetts, and a former member of the Professional Advisors Committee for the Boston Foundation.
Amy’s practice also includes prenuptial agreements and establishment of family investment vehicles
Susan C. Skelley is a principal of the firm. She provides comprehensive estate planning advice to individuals and families, and takes an active role in trust and estate administration.
Susan collaborates with clients on the development of tax-efficient estate plans that also achieve the clients’ non-tax goals. She also counsels clients regarding the creation and administration of tax-exempt charitable giving vehicles. She develops wealth transfer strategies for clients using techniques that include GRATs, sales to intentional grantor trusts and qualified personal residence trusts.
Susan’s practice also includes advising trustees on the resolution of complex tax and fiduciary issues.