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 Fred Forman

Fred J. Forman
(603) 434-9500

Fred J. Forman, a Magna Cum Laude law school graduate (top 3 percent), is a founding shareholder and director of Forman, Corcoran, Clark & Associates, P.A. Fred, long considered one of New England’s top estate planning, elder law and business attorneys, has been featured in magazines as a “Top Estate Planning, Business & Elder Law Attorney”.

Coming to New Hampshire and Maine from the Boston area in the 1980's, Fred served a one year term in a coveted judicial Clerkship. Since then, Fred has been engaged in the private practice of law. As both a New Hampshire and Maine resident, Fred splits his time between the law firm’s Londonderry, Concord and Portsmouth, New Hampshire and York, Biddeford and Portland, Maine offices. He is admitted to practice, and assists clients in New Hampshire, Maine and Massachusetts. His practice areas include estate planning, business law and business succession planning, elder law and real estate law.

Having drafted thousands of trusts, Fred has designed some of the largest and most complex estate plans in the region, making his estate planning practice among the most sophisticated in New England. However, Fred also routinely works with individuals and their families in basic planning for medical, financial and life support decision making in the event of an incapacity as well as avoiding probate, protecting inheritances, saving or eliminating estate taxes and protecting assets from long term care costs. In addition to simple wills and health care planning documents, Fred’s estate planning practice includes the use of Family Limited Partnerships/Family Limited Liability Companies, Grantor Retained Annuity Trusts (GRAT's), Intentionally Defective Grantor Trusts (DGT's/IDIT's) and gifts and sales thereto, Qualified Personal Residence Trusts (QPRT's), Charitable Remainder Trusts (including CRAT's, CRUT's and MINCRUT's), Charitable Lead Trusts (CLT's), Wealth Replacement Trusts (WRT's), Charitable & Family Foundations, Marital and Credit-Shelter Trusts (including “Marital Bequests”, “Q-TIP Trusts” and “Marital Trusts”) , Irrevocable Life Insurance Trusts, Corporate and Private Split Dollar and Reverse Split Dollar Agreements, Private Annuity Trusts, Life Care Contracts, Medicaid Qualifying Irrevocable Trusts, Qualified Domestic Trusts (QDOT’s) for non-U.S. citizens, Generation Skipping Trusts (GST’s) and Special Needs Trusts.  Fred also assists same sex married couples and civil union couples and domestic partners with their estate planning needs, especially in light of federal “DOMA” rules.  Fred teaches estate planning seminars throughout the LGBT community.

Fred also works extensively with families to protect family residences, vacation homes and special properties to ensure that they remain in the family. Fred has designed many multi-generational property trusts designed to avoid family conflict and keep family properties protected.

Fred also works with business and personal clients to protect assets from creditor claims. He has drafted some of the very first Self-settled Asset Protection Trusts in New Hampshire. Fred has also lectured to the Bar and the accounting community on the use of asset protection trusts and family limited partnerships and family limited liability companies as asset protection tools and has published widely in these areas.

Fred also assists individuals, families and communities in establishing trusts for the protection of individuals with special needs. He routinely assists people in providing for loved ones with special needs while protecting their government benefits. Fred has lectured to the Bar and has widely published in these areas as well.

Fred’s business practice is extremely varied. His business clients range from start up companies to large, publicly traded and international corporations and financial institutions. He advises clients on a wide range of legal and tax issues affecting businesses. Fred is able to provide his business clients with services ranging from start up and entity selection to sophisticated business expansion and succession planning. He also works with business clients to make certain that they are as fully protected as is legally possible. For example, he often works with clients to develop effective employment policies and legal strategies designed to protect businesses from litigation exposure. Fred is often called upon to negotiate, draft and review a multitude of business contracts including: supplier agreements, licensing agreements, proprietary rights agreements, non-competition agreements, multiple owner buy/sell agreements and business purchase and sales agreements.

Fred’s real estate practice includes representing countless clients on residential and commercial real estate purchases and sales, lease agreements, land sale disputes, like-kind exchanges, Qualified Intermediary Agreements and tax abatements. His experience in negotiating bank workouts, refinances, debt restructures and deeds in lieu of foreclosure makes him one of the most experienced workout advocates in the region.

Fred has been a featured speaker at numerous professional seminars including those offered as continuing education for attorneys, accountants, I.R.S. Enrolled Agents and tax assessing officials in Massachusetts, New Hampshire and Maine.  He has repeatedly taught courses on Advanced Estate Planning, Sophisticated Estate Planning, Business Succession Planning, Business Law, Asset Protection Planning and Long Term Care Planning to members of the legal and accounting professions.

Fred has authored many articles on a variety of topics related to estate planning, business law, sophisticated asset protection and elder law. For example, Fred has published numerous articles for the National Business Institute, a prestigious and nationally recognized publisher of reference material for the legal community. Some of his published articles have included:

“Estate Planning Basics- Conducting the initial client interview”;

“Estate Planning Basics- Information to Gather at the Initial Interview”;

“Estate Planning Basics- Explaining to the Client what is involved in Estate Planning”;

“Estate Planning Basics- What Does the Client Actually Need (Will Versus Trust)”;

“Basic Taxes You Need to Be Aware of”;

“Advanced Tax Planning with Trusts”;

“Marital Deduction Planning”;

“Generation-Skipping Transfer Taxes”;

“Ethical Issues in Estate Planning”;

“Top Level Estate Planning”;

“What’s Left in Sophisticated Estate Planning, Lifetime Freeze Transactions”;

“What’s New and What’s Left in Sophisticated Estate Planning- Lifetime Gifts”;

“Lifetime Freeze Transactions in Estate Planning”;

“Transfer Tax Motives; Freezes and Chapter 14 Rules”;

“The Use of Family Limited Partnerships and Limited Liability Companies in Estate Planning”;

“Qualified Personal Residence Trusts”;

“Grantor Retained Annuity Trusts”;

“Sales to Defective Grantor Trusts”;

“Intentionally Defective Irrevocable Trusts (IDIT's) in Estate Planning and a Comparison of IDITs to Grantor Retained Annuity Trusts (GRAT's)”;

“Charitable Trusts (CRAT's, CRUT's, NIMCRUT's, CLT's);

“Special Needs Trusts”;

“Generation Skipping Trusts”;

“Generation Skipping Tax Planning with Trusts”;

“Qualified Domestic Trusts (QDOT’s) for non-U.S. citizens”;

“Education Trusts for Children and Grandchildren”;

“Estate Planning When a Spouse is Confronting Health Issues”;

“Self-settled Domestic Asset Protection Trusts”

“Asset Protection for Seniors - Irrevocable Trusts - Medicaid Issues, Life Estate Deed and Annuities”;

“Ethical Considerations When Representing the Elderly Client”;

“Insurance to Fund All or Part of Long Term Care Costs”;

“Medicaid Trust Planning”;

“Estate Planning for Shareholders of Closely Held Corporations”;

“Entity Choices in Estate Planning”;

“The Use of Family Limited Partnerships in Estate Planning”;

“The Use of Limited Liability Companies in Estate Planning”;

“Comparison of Limited Liability Companies to Family Limited Partnerships”;

“Using Family Limited Partnerships and Limited Liability Companies to Achieve Estate Tax Freezes and Discounts”;

“Entity Choices in Asset Protection Planning”;

“Using Estate Planning for Liability Protection Planning”;

“Overview of Potential Business Entities”;

“Comparison of Business Entities”;

“Types of Business Entities and Their Tax Treatments”;

“Legal and Tax Treatment of Various Types of Business Entities in Maine”;

“Factors Which May Lead a Court to Deny the Separate Legal Existence of a Corporation”;

“Overview of Corporate Buy-Sell Agreements”;

“Transferring a Business”;

“Trusts for S-Corporation Stock”;

“History and Types of Limited Liability Companies and the Limited Liability Company as a Legal Entity”;

“Overview of the Law Governing Partnerships and Limited Liability Companies”;

“The Statute Governing Limited Liability Companies”;

“Why Limited Liability Companies?”;

“Transferring Assets Into and Out of Entities/Transfer Tax and Avoidance Strategies”;

“Structuring and Funding the Family Limited Partnership/Family Limited Liability Company”;

“Family Limited Partnership/Family Limited Liability Company Planning with Albright, in Mind”;

“Effect of a Limited Liability Company Charging Order”;

“Maine Limited Liability Companies: Choose, Draft & Maintain”;

“Ethical and Liability Issues in Advanced Asset Protection Strategies: Protecting Yourself from Fraudulent Transfers”;

“Ethical Considerations in Using Limited Liability Companies”; and

“Family Limited Partnerships- Ethical Considerations”.

Fred has taught numerous seminars and continuing education credit courses to attorneys on estate planning, advanced and sophisticated estate planning, asset protection planning and business law. He has held college teaching positions related to business and property law. He has also taught courses to Societies of Certified Public Accountants, Societies of Enrolled Agents and to Assessors Associations entitled “Business Succession Planning”, “Business Entity Selection”, The Tax Treatment of Establishing, Converting and Terminating Various Business Entities” and “The Impact of Various Types of Estate Planning Techniques on Real Estate Tax Exemptions and Tax Credits”.  Fred has co-authored a multitude of nationally recognized books used as reference materials for attorneys.  Some of these books include the following:

“Estate Planning Basics”;

“Trusts 101”;

“Sophisticated Estate Planning Techniques”;

“Advanced Estate Planning Techniques”;

“Advanced Trust Drafting Strategies”;

“Top Estate Planning Techniques”;

“Successful Wealth Transfer Techniques”;

“Family Limited Partnerships and Limited Liability Companies”;

“Elder Care: Legal and Financial Issues”;

“Limited Liability Companies”;

“Fully Utilizing the Advantages of Limited Liability Companies”;

“Is A Limited Liability Company Right For You”;

“Maine LLC Workshop: Choose, Draft, Maintain”;

“Advanced Asset Protection Strategies”;

“Demystifying Asset Protection Vehicles”; and

“Protect Your Client’s Assets: Bullet Proofing Techniques”.

Fred is often asked to be a guest speaker at community seminars dealing with estate planning, business and elder law topics ranging from simple trusts to complex estate tax and business succession planning.

Fred has also been engaged as an expert witness in cases involving trusts, estate planning techniques and asset protection planning. In that capacity, Fred has testified as an expert on trust law and has authored expert reports.

Fred has been a regular guest and co-host of the syndicated radio program “It’s Your Money”. He has also been featured as a regular weekly panelist on the Bloomberg Financial Network’s radio show “Money Matters” and on the radio show “Senior Matters” and "Talking Money." He has also been featured numerous times as an estate planning attorney on the Public Television series “New Hampshire Outlook”.

Choose A Partners Profile:

Attorney Fred J. Forman

Attorney Thomas J. Corcoran

Attorney Steven A. Clark

Attorney Alyssa Pockell

You should never expect less!

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