Practice Areas:

• Estate Planning.  Melissa H. De Vries is a partner in the firm's Estate Planning Practice Group. She works primarily with couples and individuals advising them on various estate planning-related matters. At a basic level, this practice includes drafting wills, revocable living trusts and powers of attorney. For more complicated estates, this practice may include drafting irrevocable insurance trusts, private land trusts for the management of vacation homes, qualified personal residence trusts and many other types of trusts. For larger situations, this practice may include lifetime gifting arrangements, whether outright, in trust, through family limited partnerships, or through other vehicles. Another aspect of Melissa's estate planning practice brings her into clients' lives when they or their children are anticipating marriage. Since the rights and responsibilities brought about by marriage can have a direct impact on estate planning, Melissa also drafts and negotiates premarital agreements.
  
  
• Charitable Planning and Charitable Representation.  Many of Melissa's clients are interested in charitable giving. Therefore, her practice includes enabling charitable giving through charitable remainder or lead trusts, establishing private foundations to involve future generations in active giving, establishing donor advised funds at public charities, and other giving arrangements. She also works with charities themselves on various issues. This work includes incorporating new charities, preparing the necessary documentation to obtain federal tax-exempt status and on-going representation. It also includes preparation of Forms 990 for existing charities.
  
  
• Estate and Trust Administration and Tax Practice.  As a natural outgrowth of her estate planning practice, Melissa works with individuals and families after the death of a loved one. She works closely with individuals and banks and trust companies to administer estates and trusts and to counsel the family through these sometimes difficult transitions. In connection with trust and estate administration, Melissa represents families in the sale of real estate and preparation of estate and income tax returns for the deceased individual and for the estate/trust. This tax practice includes representing executors and trustees (and other individuals) in dealing with the IRS on a wide variety of issues.
  
  
• Planning and Guardianship for Disabled Persons.  Melissa also works with disabled persons and families of disabled persons. This can involve special needs trust planning, whether for the disabled person's own assets or for other family members wishing to leave assets for the benefit of the disabled individual. For disabled persons who are unable to manage their own affairs, this may involve instituting guardianship proceedings and working closely with the family member (or corporate guardian) who is appointed as guardian for the disabled person.

Education:

• University of Illinois College of Law, J.D.
• Calvin College, B.A.

Professional Activities:

• Chicago Bar Association
• Generation to Generation Endowment Committee
  - Grace Lutheran Church
• American Bar Association

Presentations:

• Estate planning in connection with financial planning seminars conducted by various brokerage firms.
• Estate planning seminars given by various charitable and church-related groups
• Guest speaker on financial affairs radio program