Handler & Levine LLC

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Marc joined the firm's predecessor in 1992 after obtaining his law degree from George Washington University. After developing an active litigation practice early in his career, he has focused on estate planning, probate and business management and counseling. This focus has included basic estate planning, estate planning for government employees, complex planning for wealthy individuals and families, and family business planning. Marc's work has also included numerous presentations on estate planning and probate.

What sets the corporation apart from all other types of businesses is that a corporation is an separate and independent legal entity apart from the entities or individuals who own, control, and operate it. With respect to state law and tax law, the corporation as a legal "person" which can enter into contracts, pay taxes, incur debts and have relationships completely apart from its owners, the shareholders.

Anne Sullivan is an associate with Handler & Levine and has been with the firm since 2006. Anne has assisted a variety of individuals and families in analyzing their personal and financial goals to develop effective estate plans. She has experience drafting estate planning documents, including wills, revocable trusts, general powers of attorney, powers of attorney for health care and living wills.

A corporation's first set of bylaws is adopted by the corporation's first board of directors. The bylaws will normally describe how issues of corporate control will be handled and, to the extent not already covered in the corporate charter or otherwise required by statute, will cover such issues as the number of directors, the method of voting by the directors, offices of the corporation, and provisions for shareholder meetings. Once bylaws are adopted, changes in the bylaws normally will require shareholder approval.

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