ATTORNEY BIOGRAPHY
Fred J. Forman
www.ourlegalwebsite.com
(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 & Associates, P.A.

Coming to New Hampshire from the Boston area in the 1980's, Fred served a one year term in a prestigious clerkship as a law clerk to the Justices of the New Hampshire Superior Court. Since then, Fred has been engaged in the private practice of law. His practice areas include estate planning, business law and business 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 (GRATs), Intentionally Defective Grantor Trusts (DGTs), Qualified Personal Residence Trusts (QPRTs), Charitable Remainder Trusts (CRTs), Charitable Lead Trusts (CLTs), Wealth Replacement Trusts (WRTs), 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, and Special Needs Trusts. Fred also works with families to protect family residences and vacation homes to ensure that they remain in the family.

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 and accountants and tax assessing officials in both Massachusetts and New Hampshire. He has repeatedly been asked to teach 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:

“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”;

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

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

“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”;

“Overview of Corporate Buy-Sell Agreements”;

“Transferring a Business”;

“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”;

“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 members of The New Hampshire Society of Certified Public Accountants entitled “Business Succession Planning” and to the Northern New England Society of Enrolled Agents entitled “Business Entity Selection” and to the New Hampshire Assessors Association entitled “The Effect 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:

“Sophisticated Estate Planning Techniques”;

“Advanced Estate Planning Techniques”;

“Successful Wealth Transfer Techniques”;
“Family Limited Partnerships and Limited Liability Companies”;

“Elder Care: Legal and Financial Issues”;

“Fully Utilizing the Advantages of Limited Liability Companies”;

“Is A Limited Liability Company Right For You”;

“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 planning.

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

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”. He has also been featured numerous times as an estate planning attorney on the Public Television series “New Hampshire Outlook”.
 

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Fred Forman

Tom Corcoran

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