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Sara A.
Nicholson

  • Partner
snicholson@wnj.com
Kalamazoo
T 269.276.8131
F 269.276.8331

My admin

I bring a genuine empathy, effective strategies, attention to detail and strong follow-through to my practice. Each client has specific circumstances and preferences, and I tailor my approach to their unique family situations. After making clients feel comfortable with the planning process, I advise them with both candor and sensitivity to accomplish their goals and bring them peace of mind.

Helping West Michigan families navigate the complex terrain of trusts and estates, Sara Nicholson specializes in planning with retirement assets for individuals and families. She drafts wills and powers of attorney and provides probate avoidance advice for a variety of clients. When crafting estate plans, Sara helps people maximize the income tax benefits of retirement assets by advising them on beneficiary designations, specialized trusts designed to continue income tax deferral and distributions from these retirement assets.

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
        • “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
        Image for Sara A. Nicholson

        Sara A.
        Nicholson

        • Partner
        snicholson@wnj.com
        Kalamazoo
        T 269.276.8131
        F 269.276.8331

        My admin

        Biography|
        Credentials

        I bring a genuine empathy, effective strategies, attention to detail and strong follow-through to my practice. Each client has specific circumstances and preferences, and I tailor my approach to their unique family situations. After making clients feel comfortable with the planning process, I advise them with both candor and sensitivity to accomplish their goals and bring them peace of mind.

        Helping West Michigan families navigate the complex terrain of trusts and estates, Sara Nicholson specializes in planning with retirement assets for individuals and families. She drafts wills and powers of attorney and provides probate avoidance advice for a variety of clients. When crafting estate plans, Sara helps people maximize the income tax benefits of retirement assets by advising them on beneficiary designations, specialized trusts designed to continue income tax deferral and distributions from these retirement assets.

        industries

        practices

        • “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
              • “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