Sara A. Nicholson
- Partner
My admin
- Cathy Greenlee
industries
practices
- Provides counsel for tax planning, probate avoidance and asset management for all estate sizes.
- Prepares complex estate plans to maximize clients’ succession and tax planning objectives.
- Counsels clients on options for and implications of various rollover and distribution transactions with retirement assets.
- Guides clients on the income tax implications of retirement beneficiary designations and choices for maximizing income tax deferral.
- Advises clients on agreements governing the use and maintenance of family cottages, as well as the eventual succession of ownership.
- Represents fiduciaries and families in a full range of services for post-death estate settlement and on-going trust administration, including tax p
- Provides counsel for tax planning, probate avoidance and asset management for all estate sizes.
- Prepares complex estate plans to maximize clients’ succession and tax planning objectives.
- Counsels clients on options for and implications of various rollover and distribution transactions with retirement assets.
- Guides clients on the income tax implications of retirement beneficiary designations and choices for maximizing income tax deferral.
- Advises clients on agreements governing the use and maintenance of family cottages, as well as the eventual succession of ownership.
- Represents fiduciaries and families in a full range of services for post-death estate settlement and on-going trust administration, including tax planning and preparation of the requisite tax returns, probate filings, accounts and trust documentation.
- “Preparing a Gift Tax Return,” ICLE Webinar, September 2024
- “Planning Under SECURE,” EP Council of Grand Traverse Area, Traverse City, Michigan, September, 2023
- “SECURE Act Update,” 35th Annual ICLE Taxation Section Tax Conference, Plymouth, Michigan, May 25, 2023
- “Estate Planning for Retirement Assets,” ICLE Webinar, December 2022
- “Drafting Beneficiary Designations for Qualified Plans,” ICLE’s 31st annual Drafting Estate Planning Documents seminar, June 30, 2022
- “Roth IRAs and Roth 401(k)s,” ICLE Presentation, Plymouth, Michigan, December 2019
- “Legacy & Longevity: Instruments for Preserving Wealth and Preparing for Liq
- “Preparing a Gift Tax Return,” ICLE Webinar, September 2024
- “Planning Under SECURE,” EP Council of Grand Traverse Area, Traverse City, Michigan, September, 2023
- “SECURE Act Update,” 35th Annual ICLE Taxation Section Tax Conference, Plymouth, Michigan, May 25, 2023
- “Estate Planning for Retirement Assets,” ICLE Webinar, December 2022
- “Drafting Beneficiary Designations for Qualified Plans,” ICLE’s 31st annual Drafting Estate Planning Documents seminar, June 30, 2022
- “Roth IRAs and Roth 401(k)s,” ICLE Presentation, Plymouth, Michigan, December 2019
- “Legacy & Longevity: Instruments for Preserving Wealth and Preparing for Liquidation Events,” WMU Homer Stryker M.D. School of Medicine Innovation Center Lunch-and-Learn Series, Kalamazoo, Michigan, September 12, 2019
- “Maximizing the Tax Benefits of IRAs,” MICPA 2019 Management Information & Business Show, Novi, Michigan, June 27, 2019
- “Plan for the Future of the Federal Estate Tax,” ICLE Webinar, February, 2019
- “Planning With Retirement Plans,” presentation for the IMA Kalamazoo Chapter, October 17, 2017
- “Revisiting Powers of Appointment,” ICLE Presentation, 2014
- Writes and presents on many estate planning and tax topics for professional groups, such as the Institute for Continuing Legal Education (ICLE) and community groups through southwest Michigan
- Issues to Consider Before Creating a Silent TrustLegacy Matters
- Incorporating Gratitude Into Your Family’s Life Yields Wellness BenefitsLegacy Matters
- Did You See Our eAlert on SECURE 2.0? Three Changes You Won’t Want to MissLegacy Matters
- October 17 – 21 Is National Estate Planning Awareness WeekLegacy Matters
- Warner Partner Sara A. Nicholson Elected as Fellow to American College of Trust and Estate Counsel
- Warner Names Four Attorneys as Partners
- Michigan State Bar Recognizes Warner for Pro Bono Contributions
- Warner Partners with WMed Innovation Center for Lunch-and-Learn Series
- Sara A. Nicholson Joins Warner
- “IRS Issues Final Regulations for SECURE and SECURE 2.0 Act Changes,” Institute of Continuing Legal Education, co-authored with Lindsey DiCesare and Nancy Welber, August 4, 2024
- “Minor Children and IRAs after the SECURE Act,” Wealth Management, Summer 2023
- “Navigating the Insecurities of SECURE: Significant New Limitations on the ‘Stretch’ IRA,” Michigan Probate & Estate Planning, Spring 2020
- “
- “IRS Issues Final Regulations for SECURE and SECURE 2.0 Act Changes,” Institute of Continuing Legal Education, co-authored with Lindsey DiCesare and Nancy Welber, August 4, 2024
- “Minor Children and IRAs after the SECURE Act,” Wealth Management, Summer 2023
- “Navigating the Insecurities of SECURE: Significant New Limitations on the ‘Stretch’ IRA,” Michigan Probate & Estate Planning, Spring 2020
- “Tax Law Series: Plan for the Future Federal Estate Tax,” ICLE Webinar, February 2019
- “Planning with Retirement Benefits,” Chapter 22, Michigan Estate Planning Handbook, an ICLE publication, co-authored with Amy Morrissey and Nancy Welber, 2019-Present
- “State law governs inheritance if no will exists,” WWMT.COM, September 4, 2018
- “Maximizing Tax Benefits of Retirement Assets,” Institute of Continuing Legal Education, July 2018
- “Fiduciary Income Tax Planning: Including Capital Gains in Distributable Net Income (DNI),” Michigan Tax Lawyer, Volume XL, Issue 2, with Raj Malviya and Richard Puhek, Summer 2014
- “Revisiting Powers of Appointment for Sophisticated Planning,” Institute of Continued Legal Education, February 13, 2014
