David R. de Reyna

clients in transitioning their estates to their heirs or their family owned business to the next generation. Mr. de Reyna's primary area of practice includes estate and tax planning; business succession planning, including corporate and transactional issues, contracts and shareholder agreements; probate administration; and general tax matters.

Mr. de Reyna believes that in order to adequately represent a client, it is important to understand the global issues effecting a client's business or family and that the "big picture" is just as important as solving the immediate legal issue at hand. This level of understanding is especially important in the negative business climate currently in Southeastern Michigan. He brings a strong level of commitment to every client he represents.

Mr. de Reyna is an adjunct professor at the University of Detroit-Mercy School of Law serving for the past 15 years teaching numerous individual tax, business tax, international tax and estate planning classes. He also serves on various curriculum committees at the University of Detroit-Mercy School of Law.

Mr. de Reyna is a Member of the Salvation Army Southeast Michigan Planned Giving Committee and is a regular speaker at their annual Professional Seminar lecturing on various tax related topics, most recently speaking about Intentionally Defective Grantor Trusts and flexibility with Irrevocable Life Insurance Trusts. He is also a regular presenter of various tax and legal topics to other professionals including insurance agents, accountants and financial planners.

Mr. de Reyna is a member of the State Bar of Michigan, The State Bar of Michigan's Probate and Estate Planning Section, the Financial and Estate Planning Council of Greater Detroit. and the Greater Detroit Chamber of Commerce Tax Committee. He is also a member of the Grosse Pointe Farms Police Reserve, the Board of Directors of the Grosse Pointe Adoption Society. He also serves as a legal advisor to various local non-profit foundations and organizations.

Mr. de Reyna recently assisted a client with a net worth of over $25 million dollars pass his estate to his children while paying a minimal estate tax of approximately $2 million. He also assisted a closely held family business with a value of approximately $50 million resolve the numerous issues associated with its current management team, in order to transition the business to the next generation of family members.