E-mail: dd@psh.com

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Ms. DiNardo, chair of the Probate, Trust & Personal Planning Group, advises individual clients, multiple generations of families and those with family offices how to preserve and protect assets for their intended beneficiaries.  This important work includes lessening transfer taxes, both during lifetime and after death, with sophisticated planning techniques such as lifetime gifts to grantor trusts, the use of charitable trusts and private foundations, family limited partnerships, qualified personal residence trusts and private annuities.  Ms. DiNardo counsels clients, both young and old, about the benefits of leveraging lifetime gifts including the efficient transfer and management of family compounds. 

  
Ms. DiNardo has extensive experience in trust and estate administration, including many years within a major bank trust department.  She guides executors and trustees through the maze of issues which impact fiduciaries in complex trust and estate matters such as avoiding probate, cy pres, the tax benefits of disclaimers and the disposition of jewelry, art and private collections.  She advises individual and corporate fiduciaries, representing them in litigation and providing legal opinions, about the proper and prudent fulfillment of their duties including the establishment and maintenance of policies and procedures for risk management, asset management and administration, investment, diversification, conflict of interest and dispute resolution. 

Ms. DiNardo assists business owners as they formulate succession plans and contemplate the transition of their business interests, whether by sale or gift.  She helps these clients address the unique planning issues they face, including asset protection and the need for liquidity in the event of the incapacity and death of the business owner.  

 

HONORS

• AV® Preeminent Rated from Martindale Hubbell, highest possible rating on both legal ability and ethics based upon the confidential opinion of peers and judges

 

REPRESENTATIVE FIDUCIARY LITIGATION ENGAGEMENTS

• Successfully defended co-trustees (a family member and corporate fiduciary) from suit filed by the son of the grantor of a generation skipping exempt irrevocable trust in an effort to force the trustees to make distributions from the trust to pay off the creditors of his failing business.  Counseling the son on the asset protection benefits of the trust resulted in a settlement which protected all of the trust beneficiaries.
• Defended a corporate trustee sued by the trust grantor for investment losses which the trust grantor claimed were due to the trustee’s negligent management of the trust investments during turbulent times.  An intensive mediation process resulted in a settlement favorable to our client, which was carefully brokered to limit our client’s exposure to the risks, legal fees, and costs of trial.
• Represented successor co-trustees (a family member and corporate fiduciary) who filed suit against the prior trustee for breach of fiduciary duty on multiple counts.  Our efforts resulted in preservation of a special needs trust for the adult disabled son of the trust grantor.
• Successfully represented a group of potential beneficiaries in a contested matter concerning the interpretation of a multi-million dollar trust required to terminate at the death of the last surviving income beneficiary.

  

EDUCATION
Syracuse University College of Law, J.D., 1982

Providence College, B.A., 1978

PROFESSIONAL AFFILIATIONS
American Bar Association
Rhode Island Bar Association

REPRESENTATIVE PUBLICATIONS

“Planning to Preserve a Child’s Inheritance in the Event of a Divorce”, Partridge Snow & Hahn LLP, Stepping Stones, Winter 2011

 

“Guidance for Executors of 2010 Decedents’ Estates Opting Out of Estate Tax; Notice of Due Date for Form 8939", Partridge Snow & Hahn LLP, Take Note E-Alert, August 2011

 

“Form 8939, Where Art Thou?” Partridge Snow & Hahn LLP Take Note E-Alert, July 2011

"Impact of Bankruptcy Filing by Beneficiary of Decedent's Estate"
Partridge Snow & Hahn LLP Take Note E-news, March 2011

 

“Estate Tax Legislation Activity at the State Level”
Partridge Snow & Hahn LLP Take Note E-news, May 2010

 

“IRS Issues Notice Allowing 2009 Deduction for “Bundled” Fiduciary Fees”
Partridge Snow & Hahn LLP Take Note E-news, April 2010

 

“Spendthrift Trust Assets Protected from Beneficiary’s Creditors”
Partridge Snow & Hahn LLP Take Note E-news, January 2010

 

“Effective Disclaimer of Anticipated Bequest by Beneficiary Saves the Day!”, Partridge Snow & Hahn LLP Take Note E-news, October 2009

“New Tax Law Benefits 401(k) Plan Beneficiaries”, Partridge Snow & Hahn LLP Client Alert, October 2009

“Executors and Estate Tax Return Preparers Get Final Guidance for Valuation of Split-Interest Gifts”, Partridge Snow & Hahn LLP Take Note E-news, April 2009

“You Can Save a Drowning Rat (We Mean GRAT!)”, Partridge Snow & Hahn LLP Take Note E-news, March 2009

REPRESENTATIVE SPEAKING ENGAGEMENTS
“Examining the Role of the Charitable Giving and Fiduciary Counsel:  Are You Looking Beyond the Bequest?”, Rhode Island Bar Association 2011 Annual Meeting, June 2011

Women's Planning Initiative “Women’s Intergenerational Communication
Money: How to Talk About it and Why”, 2010, 2011

“Helping Women Become (and Stay) Financially Independent”,  The 2011 Women’s Summit at Bryant University

"What Every Charitable Beneficiary Should Know"
The Partnership for Philanthropic Planning of Rhode Island, 2010

“Helping Women Become (and Stay) Financially Independent”, 2009, 2010

"Everything You Always Wanted To Know About Estate Planning But Were Too Afraid To Ask"
MassMutual Legacy Financial Group LLC, 2009
Rhode Island Society of Financial Service Professionals, 2008

“Gift & Estate Planning”
Rhode Island Society of Certified Public Accountants 2009

Strategic Point Investment Advisors' Investing Women's Initiative, AM 790 Radio Making Money Show, 2009

“The Importance of Life Care Planning and Preserving Your Estate for Your Family and Community”
Newport Hospital 2008, 2010, 2012
Bridgewater Savings 2009

“Buying or Selling a Business: Demystifying the Process” 2008

TGIF Series (Thank Goodness I’m the Fiduciary), “Duties & Protections for Fiduciaries”
Citizens Bank, Anawon Trust Co., The Washington Trust Co. 2007
U.S. Trust/Bank of America 2008
Rockland Trust Company, Citizens-Union Savings Bank, Bridgewater Savings 2009

TGIF Series (Thank Goodness I’m the Fiduciary), “My Beneficiary is Broke! Asset Protection Planning: Protecting the Beneficiary and Trustee”
U.S. Trust/Bank of America, Citizens-Union Savings Bank, Citizens Bank 2009

COMMUNITY ACTIVITIES
The Catholic Foundation of Rhode Island
   Board of Governors, Chair
Hattie Ide Chaffee Home
   Board of Directors, Vice President
The Wheeler School
   Gift Planning Advisory Council
The Partnership for Philanthropic Planning of Rhode Island
   Former Board of Directors, Vice President
   Former Co-Chair, Leave a Legacy of Rhode Island
American Heart Association, Southern New England
   2010, 2011 Go Red for Women Luncheon Executive Leadership Team
  
BAR MEMBERSHIPS
Rhode Island, 1982