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Linda DelaCourt Summers
Counsel

Trusts & Estates
Succession Planning

Cleveland Office
p 216.583.7212
f 216.583.7213
lsummers@ulmer.com
At a Glance
Linda of the Firm’s Cleveland office focuses on estate planning, estate administration and taxation.  She works with clients to achieve all of the personal and financial goals for proper and complete estate planning from the establishment of a simple trust for minor children to the complex succession planning necessary for the business owner.  Linda counsels clients through the probate and estate administration process by advising the fiduciary and the decedent's family on all aspects of a decedent's estate. This includes the preparation and filing of the necessary probate court forms, the payment of any proper debts and expenses, the location and valuation of assets, and the seamless transfer of assets to the beneficiaries.  She also focuses on all aspects of taxation, including the preparation and filing of the required state and federal estate tax returns and individual, estate and trust income tax returns.
Education
University of North Carolina at Chapel Hill (B.S.B.A., 1990)

Case Western Reserve University (J.D., cum laude, 1996)
Practices/Industries
Areas of Concentration
  • Trust and Estate Planning
  • Trust and Estate Administration
  • Taxation
Representative Experience
  • Formulates various estate planning arrangements for clients tailored to their specific needs.
  • Involved in counseling individuals and families with respect to structuring methods of achieving financial goals.
  • Assists both corporate and individual fiduciaries in connection with the administration of trusts and estates.
  • Prepares individual, trust and estate income tax returns; federal and Ohio estate tax returns; gift tax returns; and related government filings.
  • Works with representatives of charitable organizations to help them obtain and maintain tax-exempt status for their organizations.
Publications/Presentations

“Estate Plan Checkup,” Crain’s Cleveland Business (November 2011)

“Wills and Estate Planning Overview,” Catholic Diocese of Cleveland Foundation and Immaculate Conception Parish (May 2009)

Professional Affiliations
American Bar Association

Ohio State Bar Association

Cleveland Metropolitan Bar Association (Estate Planning, Probate and Trust Law Section)

Estate Planning Council of Cleveland
Community Involvement
The Lawyers Guild of The Catholic Diocese of the Cleveland Foundation (Executive Board Member)
Admissions
State of Ohio