Mary Jane Connell, Attorney

Mary Jane Connell Lawyer

Mary Jane Connell update listing

Business Organization, Wills & Probate, Estate Planning, General Practice


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Mary Jane Connell is a partner in the firm's Honolulu office and is a member of the Tax, Estate Planning & Wealth Management Practice Group.  She concentrates her practice on estate planning, probate and charitable organizations.  In 2010, Ms. Connell was named the Honolulu Best Lawyers Trust and Estates Lawyer of the Year.

Representative Matters

Multi-Generational Estate Planning Prepared trusts for multi-generations of business families, several with over $100 million in combined assets. Drafted documents to allow for transfer of wealth to future generations with maximum tax savings and to ensure family control of assets taking into account potential marriages, deaths, or divorces.

Estate Planning Prepares estate plans for individuals ranging from those with complex multimillion dollar estates to those with much more modest assets. Clients have included residents of various jurisdictions including the U.S., Guam, Saipan, American Samoa, and Japan.

Probate Administers probates ranging in size from $1 billion down. Work includes helping to obtain values for estate assets, advising clients on estate tax issues, and handling ancillary probates for decedents who are not residents of Hawaii. Practice emphasizes the resolution of the complex issues that arise when non-resident aliens own property in America, clarifying multi-jurisdictional issues arising when decedents own property in more than one state or country.

Trusts Represents trusts worth millions of dollars. Regularly advises the trustees on issues relating to fiduciary duties and proper management of trust funds, provides day-to-day operations advice, handles petitions for instructions to the probate courts, and petitions for accountings. Work includes advising both trustees and beneficiaries of their rights under the trust agreement.

Trust Litigation Has represented both trustees and beneficiaries in disputed accountings and other cases.

Tax Exempt Organizations Drafts all corporate or trust documents and applications with the Internal Revenue Service to create public charitable trusts, private foundations, and non-profit corporations. Work includes obtaining the determination letter from the IRS office, advising the officers and directors about the proper operation of the entity in order to maintain tax exempt status, obtaining exemption from Hawaii General Excise Tax, and assisting with non-profit status requirements such as grant selection procedures, audits, and interpretation of rules.

Publications/Speeches

Co-author of two books dealing with the drafting of wills and trusts and estate planning tax issues. Ms. Connell has lectured for various organizations on international estate planning, estate and gift tax issues, will and trust drafting and related issues.

Distinctions

  • Selected by attorney peers for inclusion in The Best Lawyers in America 2010, in the field of Trusts and Estates
  • Named the Honolulu Best Lawyers Trust and Estates Lawyer of the Year for 2010
  • Highest "AV" Professional Rating, Martindale-Hubbell Law Directory

Affiliations

  • Hawaii State Bar Association
  • Hawaii Judiciary Committee
  • Board of Regents and Fellow - American College of Trust and Estate Counsel
Position Organization Location Duration
School Degree Major Graduation
Fordham University School of Law Law SchoolN/A  
University of Michigan
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Mary Jane Connell
1001 Bishop Street
Asb Tower, Suite 2200
Honolulu, HI 96813
21.328602,-157.828594

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1001 Bishop Street
Asb Tower, Suite 2200
Honolulu, HI 96813


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