Family Law

• Guardianship
  As the parents of Baby Boomers are transferring their wealth to their children, and as the Baby Boomers consider how and when to transfer their wealth to younger generations, estate planning has never been more important. We understand the inherent challenges and complexities involved in critical matters such as wills, trust management, guardianships, bequests and funeral arrangements. As we work with you, we focus on two primary objectives: (1) ensuring that the right people receive the right assets at the right time, and (2) minimizing the taxes triggered upon a client’s death and thereafter.

Business and Corporate Law

• Corporate Law
  The structure chosen for a business can make a big difference in the liability exposure of the owners and the income tax burdens of owning, operating, and/or selling the business. We assist clients in deciding whether to form a corporation, limited liability company (LLC), or a general or limited partnership. We also assist in the decision-making and prepare partnership agreements, shareholder agreements, and operating agreements (for LLCs) that govern the relationships among owners, as well as employment and non-competition agreements and other business contracts. A well thought out agreement among owners of a business can avoid or minimize the opportunities for future disputes.
• Mergers and Acquisitions
  Mr. Caproni advises clients on many aspects of business planning (from start-ups to succession planning or sale of a business).  Planning includes shareholder, partnership, or operating agreements for the business, planning for mergers and acquisitions, sales or dispositions of the business, and income tax planning for all phases of the business. In addition, Mr. Caproni assists individuals with their estate planning, including preparation of Wills, creating trusts where appropriate, planning for retirement assets and estate tax issues. Mr. Caproni’s practice also includes assisting clients with the probate process.
• Business Transactions
  Almost all business transactions and real estate transactions have income tax consequences. At Cohen & Caproni, our staff includes attorneys who are also licensed as CPAs or have specialized, advanced degrees in tax law. Our uniquely experienced team can provide financial insight, while guiding you through the legal process. Whether you are selling a business or real estate or making or receiving a gift, you can be certain that Cohen & Caproni will assist you in finding the best tax solution for your situation.
• Limited Liability Companies

Employment Law

• Employment Contract
  Mr. Cohen represents businesses and their owners in a variety of legal, tax, and estate and retirement planning matters. He has handled the formation of all types of business entities, including corporations, S corporations, and limited liability companies (LLCs) and has extensive experience in the drafting of business contracts and agreements, such as shareholder agreements, partnership agreements, operating agreements for LLCs, buy-sell agreements and employment agreements. In addition, he has counseled numerous clients with respect to matters involving non-compete, non-solicitation, and non-disclosure agreements. Mr. Cohen’s retirement practice has included the design of all forms of retirement plans, including 401(k) plans, profit sharing plans, IRAs, and defined benefit plans. His estate planning practice has included advice with respect to marital deduction planning and generation skipping trusts, as well as insurance trusts and family limited partnerships (FLPs). He has extensive experience in handling probate administration matters. His practice also includes representation of taxpayers in both examination and collection matters before the Internal Revenue Service and the Georgia Department of Revenue. He has handled numerous matters involving installment agreements and offers in compromise with the IRS and has represented taxpayers in matters before the United States Tax Court.

Property Law

• Real Estate Transactions
  Almost all business transactions and real estate transactions have income tax consequences. Important questions include: Is there a gain or loss? Is my gain ordinary income or capital gain? Is the income active or passive? Similarly, gifts between family members and the death of an individual may trigger gift tax or estate tax liabilities and will certainly have income tax consequences. A qualified tax attorney can guide you through the tax law as it applies to your situation.

Trusts and Estates

• Estate Planning
  Ms. Head is a member of the State Bar of Georgia, the Atlanta Bar Association, and the Atlanta Bar Estate Planning and Probate Section. She has been admitted to the United States Supreme Court, the Supreme Court of Georgia and the United States Tax Court.  Ms. Head serves on the executive committee of the State Bar of Georgia Section on Fiduciary Law and is a graduate of the Georgia State Bar Young Lawyers Leadership Academy, a leadership and networking program recognized nationally by the ABA. Additionally, Ms. Head serves on the Board of Directors of the Georgia State Bar Young Lawyers Division.  She lives in Atlanta with her husband and two sons.
• Wills
  If you do not have a Will, state law will determine who will receive your assets at your death. In Georgia, a married person’s assets will be divided between the surviving spouse and any children. An unmarried person’s assets generally will pass to his or her parents or children (or possibly to more distant relatives). In addition, any assets passing to minor children may ultimately be distributable to them at age 18. If you have assets and/or liabilities, you should execute a Will, in order to instruct how those assets are to be handled upon your death. Additionally, your Will can designate an executor who will collect your assets, pay your debts and distribute the balance to your designated beneficiaries. If you have minor children, you can use a Will to name their guardian. Finally, you can use a Will to create a trust to protect family members with spendthrift tendencies or substantial exposure to creditors and appoint a trustee to control these assets.
• Trusts
  Daniel J. Rodriguez earned his B.A. in Communication from the University of Central Florida in 2015. In 2018, Mr. Rodriguez began his legal studies at Stetson University College of Law in St. Petersburg, Florida. During law school, Mr. Rodriguez was privileged to serve as a teaching assistant for legal research and writing. Daniel also worked at Raymond James Trust during law school, where he drafted policies and procedures for trust administration.
• Probate

Finance Law

• Tax Law
  Albert Caproni III earned his B.A. degree from Columbus College (now Columbus State University) in 1974. Mr. Caproni earned his law degree (J.D.) in 1978 from the University of Georgia where he served on the Editorial Board of the Georgia Journal of International & Comparative Law. Following graduation from law school, Mr. Caproni practiced in the tax department of Touche Ross & Co. (now Deloitte), earning his CPA certificate in 1981. Mr. Caproni worked with a financial planning firm, advising clients on business succession planning and wealth transfer before returning to New York University School of Law for further studies in tax law.