Constantine | Cannon LLP




Roy M. Adams & Associates PLLC, a partner of Constantine Cannon LLP, provides an integrated approach to advising clients on all aspects of wealth management, including estate planning, trusts & estates administration, income and transfer taxation and succession planning and trust litigation. The two firms are formally integrated and affiliated for the practice of law.

The attorneys and staff of Constantine Cannon LLP, Roy M. Adams & Associates PLLC conduct an extensive national and international practice in the areas of estate and tax planning and advising wealthy clients whose assets often include multigenerational family trusts, substantial business interests and private foundations.

Roy M. Adams heads our trusts and estate practice; he is the managing member of Roy M. Adams & Associates PLLC. Mr. Adams is a prominent attorney who counsels some of the nation's wealthiest individuals and families on issues involving income and transfer taxation, succession planning and other non-tax issues. He counsels a number of banks and trust companies on issues of fiduciary liability and trust administration. Mr. Adams also advises fiduciaries on issues relating to the Uniform Prudent Investor Act and the Uniform Principal and Income Act. In addition, he counsels public charities on compliance and other matters. Mr. Adams previously was Senior Chairman of the Trusts & Estates Practice Group at the firm of Sonnenschein Nath & Rosenthal LLP and held positions as the Co-Chair of the Trusts & Estates Practice Group at Schiff Hardin & Waite and as Worldwide Head of the Trusts and Estates Practice Group at Kirkland & Ellis LLP.

The firm's attorneys have developed their expertise not only through their private practice experience, but also through their rigorous efforts to stay abreast of all developments in the field. The firm's attorneys have taught trusts and estate and tax law, testified before Congress on various issues, made presentations or given speeches at various educational programs and authored books and articles on a variety of issues dealing with estate and taxation planning.

Trust & Estate Planning
Our attorneys engage in all forms of estate planning for both domestic and international clients whose assets and goals frequently require complex estate plans. Using sophisticated planning techniques, we assist our clients in transferring their assets in a manner consistent with their wishes while working to minimize administrative costs and taxes. Our expertise includes:
  • Wills, Revocable and Irrevocable Trusts
  • Intentionally Defective Grantor Trusts
  • Grantor Retained Annuity Trusts (GRATs)
  • Multigenerational Family Asset Planning
  • Generation Skipping Transfer Planning
  • Succession Planning for Family Businesses
  • Life Insurance Planning
  • Planning for IRAs, Qualified Plans, and Other Retirement Benefits
  • Family Limited Partnerships and Family Limited Liability Companies
  • Charitable Gifts, Charitable Trusts and Private Family Foundations
  • Annual Exclusion Gift Planning
  • Marital Deduction Planning

Tax Planning
Minimizing taxes is an important goal for many clients seeking estate-planning advice. We frequently advise our clients on the benefits and tax consequences of transferring property both during their lifetimes and at death. We have considerable experience in wealth transfer techniques designed to minimize, defer or eliminate income, gift and inheritance taxes. The attorneys of Constantine Cannon LLP, Roy M. Adams & Associates PLLC also have extensive experience representing clients in proceedings before the Internal Revenue Service and in federal courts in matters relating to tax disputes.

Trust & Estate Administration

We act as executor, trustee, or in other fiduciary capacities throughout all phases of the probate process or the lifetime of a trust. Our attorneys and staff have extensive experience in tax matters related to estate and trust administration, such as the preparation of estate, gift and income tax returns. We also advise and assist executors and trustees in the administration and distribution of decedents' estates and trusts and provide post-mortem tax planning, including the use of qualified disclaimers.

Trust & Estate Litigation

Our attorneys have frequently and successfully served as expert witnesses, defending lawyers, accountants, banks, trust companies, insurance companies and other financial institutions involved in litigation. Our attorneys have testified in cases involving breach of fiduciary duty claims, trustees' fees and malpractice allegations, trust accounting matters and allocations of partnership assets between remainder and income beneficiaries.


For further information, please contact Roy M. Adams, 212.708.0804, radams@constantinecannon.com.






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