Lee A. Summerford is a Martindale Hubbell AV Preeminent rated partner in the Business, Tax and Trusts and Estates section of the firm. His business practice includes corporate, partnership and LLC formation, contract preparation and negotiation, sales and acquisitions, buy-sell agreements, and succession planning. His estate planning practice ranges from simple wills to complex tax-motivated estate planning, and he handles all aspects of probate, estate and trust administration. In addition, Mr. Summerford regularly deals with the Internal Revenue Service and State Department of Revenue on estate and income tax issues.