Patricia R. Beauregard’s practice area focuses on sophisticated estate, tax and wealth planning for high net worth individuals and family businesses; estate and trust administration for individuals, banks and trust companies; and advising individuals and tax exempt entities, including charities, educational institutions and private foundations, on issues regarding entity formation, obtaining tax exempt status, solicitation of funds, board governance, excise taxes and management of institutional funds.

Prior to joining Pullman & Comley, Patti was in solo practice in Stratford, Connecticut, and before that, was an attorney in the Trusts & Estates Department of another law firm in New Haven. Patti frequently lectures on estate planning and fiduciary law.

Representative Experience

• Estate and tax planning for individuals and owners of family owned businesses to minimize federal and state estate taxes and maximize the amount of assets passing to family members
• Business succession planning for owners of closely held businesses
• Trust administration advice and oversight for individual and corporate fiduciaries, as well as representation at probate court for trust accountings, construction proceedings, and contested matters
• Estate administration for large estates that include multiple trust terminations, hard-to-value assets including artwork and closely held businesses, supervision of probate proceedings, preparation of federal and state income and estate tax returns, and postmortem planning issues
• Formation of private foundations, public charities, and other tax exempt entities, and preparation of Form 1023 and other documents to obtain tax exempt status
• Provide advice on endowments and management of institutional funds, prudent investor act, and solicitation of charitable funds
• Provide advice on tax exempt board governance issues, including preparation and implementation of conflict of interest, whistleblower, document retention, investment, spending, and other policies, and advice on excise taxes, self-dealing, and executive compensation

Professional Affiliations

• American Bar Association
• Connecticut Bar Association - Estates and Probate Executive Committee
• Fairfield County Bar Association
• Greater Bridgeport Bar Association
• New Haven County Bar Association
• New York State Bar Association
• Council on Law in Higher Education

Community Involvement

• The Michael Bolton Charities, Inc. - board member and secretary
• Client Security Fund Committee
• Westport and Trumbull Continuing Education Programs - instructor