Services Designed Around Real‑World Estate Needs
Gorman ETA is a boutique, senior‑level estate and trustee advisory firm. Client volume is intentionally limited to ensure direct support, controlled risk, and consistent quality. We focus on estates valued above five million, particularly those involving investment real estate, blended families, or complex succession structures. All engagements begin with an introductory consultation to confirm fit, scope, and expectations.
INTRO CONSULTATION & REVIEW
Establish goals, review your estate structure, identify risk areas, and determine long term fit with ETA.
TIER ONE
TRUST REVIEW
Structured analysis for clients seeking clarity on trust structure, successor selection, estate mechanics, and risk exposure.
TIER TWO
TRUST ADVISOR OR TRUST PROTECTOR
Long term oversight to ensure the trust operates according to intent. May be non fiduciary or limited fiduciary based on trust language.
TIER THREE SUCCESSOR TRUSTEE
Full fiduciary authority when the grantor becomes incapacitated or passes away.
Billing: Complimentary Time: 1 to 1.5 hours ETA Services: • High level review of Will, Trust, POA, HIPPA • Overview of estate structure, assets, and family dynamics • Discussion of goals, successor choices, and legacy considerations • Identification of major risks including taxes, liquidity, conflicts, and admin gaps • Initial recommendations and next step options
Billing: Hourly, typically 3 to 5+ ETA Services: • All intro support plus… • Review of supplemental documents (prenups, judgments, divorce decrees, business agreements) • Successor readiness evaluation (structure, capacity, alignment with estate requirements) • Real property review including legacy vs liquidation strategy, tax basis and reassessment concerns, title impact on transition, and beneficiary participation requirements
Billing During Grantor Lifetime: • One time onboarding: $5,000 • Annual review checkup: 3 to 5 hours at hourly rate • Hourly rate applies special projects and other circumstances outside of scope of services* Billing After Grantor Passing or Trigger Event: • Annual fee: 0.20 percent of estate value • Annual fee: 0.20 percent of estate value • Hourly rate applies special projects and other circumstances outside of scope of services ETA Services: • All intro and trust review services plus… • Trustee monitoring and accountability • Annual accounting review • Required beneficiary communications • Compliance and distribution reviews • Trust intent interpretation and guidance • Beneficiary communication (written, virtual, or in person) * Hourly Billed Services: • Conflict mitigation • Coordination of trustee removal when permissible • Real property or business asset analysis • Family communication planning and legacy guidance
Billing During Grantor Lifetime: • One time onboarding: $7,500 • Annual review checkup: 3 to 5 hours • Hourly rate applies special projects and other circumstances outside of scope of services Billing as Successor Trustee: • 1.10 percent on first one million • 0.85 percent on next four million • 0.45 percent on next five million and above • Hourly rate applies special projects and other circumstances outside of scope of services ETA Services: • All intro and trust review services plus… • Administration, distributions, reporting, and compliance • Coordination with tax and legal advisors • Beneficiary communication, documentation, and expectations management • Real property oversight, decisions, and planning
Legal and Professional Disclaimer
Gorman Estate & Trustee Advisory provides non‑legal estate advisory and administrative support. We do not provide legal advice, accounting, tax preparation, investment management, or services reserved for licensed attorneys, CPAs, or investment advisors. Clients should consult appropriate licensed professionals for those services. Gorman ETA works collaboratively with attorneys, accountants, financial professionals, and healthcare providers as part of an integrated estate transition strategy. Requirements of engagement:
• ETA must review all trust and estate documents before acceptance
• Client must have legal authority to engage ETA
• Client must provide complete, readable documents
• ETA relies on client representations regarding accuracy and completeness
• ETA is not liable for errors, omissions, or misleading information provided by clients, trustees, beneficiaries, or advisors
• Services are subject to conflict of interest review and firm capacity
• ETA acts as an independent advisor or fiduciary only as defined in the trust
UNIVERSAL BILLING TERMS
• Standard hourly rate depends on type of service provided.
• Hourly rate applies to document review, real property analysis, conflict mitigation, communication planning, special projects and other circumstances outside of scope of engagement.
• Setup fees due at engagement
• Annual fees billed at the start of the service year
• Percentage based fiduciary fees reset at accountings, appraisals