McBeth, Kevin M.

John S. May is a Senior Partner of the firm with an extensive background in the area of estate planning and representing fiduciaries in the administration of decedent's estates and trusts.

Estate Planning. Mr. May has focused his practice on creative estate planning techniques including the drafting of complex last wills and testaments containing credit shelter trusts, and residuary trusts a portion of which can be QTIPed, thus allowing flexibility in post mortem estate planning. He has also drafted irrevocable life insurance trusts and assisted clients with living trusts as well as gifting programs, mostly with a view to maximizing the descent of family wealth.

Trust and Estate Administration. Mr. May's work in this area is diverse including counseling with regard to the administration of estate or trust assets to maximize savings in Federal Estate Tax and fiduciary income tax. He has substantial experience in guiding fiduciaries through the Federal Estate Tax Audit process.

Federal Estate Tax Software. With a strong background in mathematics, Mr. May has developed Federal Estate Tax calculation software which may be used in the creation of rapid-fire hypothetical to assist in the balancing of marital assets at the estate planning stage. The program also performs iterative calculations to arrive at a final tax calculation, where part or all of the Federal Estate Tax due will be paid out of a residuary, charitable or marital gift, thus reducing the charitable or marital deduction and increasing the tax. The program eliminates the necessity that the practitioner be skilled in the use of algebraic binomial equations.

Child and Spousal Support Software. Mr. May designed, wrote and installed child and spousal support calculation software utilized by the York and Lancaster County Domestic Relations offices prior to the state-wide implementation of the PACSES program.

Education. Mr. May received his BA from Dartmouth College in 1959 and his JD from Villanova University School of Law in 1966. He served a clerkship with the Honorable John L. Bowman in the Orphans’ Court of Lancaster County in 1968 and 1969.

Past and Present Professional Activities. In 1995, Mr. May was elected to the American College of Trust and Estate Counsel (ACTEC). He is a past president of the Lancaster County Estate Planning Council (1975-1976), and a member of the American Bar Association, Pennsylvania Bar Association and the Lancaster Bar Association (Past President).

Continuing Legal Education. Mr. May has been a presenter in continuing legal education courses dealing with the administration of complex decedents’ estates as well as the settlement of small estates on petition, an often overlooked alternative to full probate proceedings.