Legal Services with a Powerful Focus


Paul works with affluent and ultra-high net worth families, many being owners of closely held businesses, in tax, estate, trust and business planning matters.  In each of his plans, he aims to protect the successes of his clients and their beneficiaries from taxes, creditors and mismanagement in the event of death or other adverse circumstances.


However, by putting a strong focus on the most powerful areas of his practice knowledge –Wealth Transfer, South Dakota Trusts, Income Tax and Life Insurance- he strives to provide value, savings and efficiency to his clients while they are living and carrying through with their plans.  The objectives of his focus include:


(1)     Reducing the income tax and administration associated with plans;

(2)     Unravelling overly complex plan arrangements;

(3)     Correcting flaws or mistakes in existing plans;

(3)     Altering plans to accommodate changes in circumstances;

(4)     Adding maximum flexibility to plans;

(5)     Eliminating loss of control and inconveniences to clients; and

(6)     Changing potential outcomes of plans that have a high risk of failure. 


Often clients who have done extensive planning already, including plans that are in large part "irrevocable," seek out Paul's assistance for these reasons.

Statutory Asset Protection of Third Party South Dakota Trusts

For trusts established to benefit third parties, such as a spouse, descendants or other relatives, South Dakota law provides very thorough, detailed protections, which far exceed those in a traditional state. For a  summary with examples of Title 55, Chapter 1 of the South Dakota Codified Laws, press read below.

Directed Trustees Under South Dakota Law

A "Directed Trustee" arrangement provides the protections of South Dakota law and professional administration of trusts,  with the decision making of the trusted personal advisors of a family on the investment and distribution of trust assets.  Press see below for a diagram of this best of boths worlds approach to trusts.    

Additional Practice Areas


Estate and Trust Administration. 

Paul provides full estate and trust administration services.  These services are done as efficiently and virtually as possible to assist his clients to get the matters concluded with the least burden on them. 



Insurance Buyer Representation.

Paul uses his numerous years of  industry experience to provide buyers and holders of substanital life insurance with objective legal advice and analysis. This entails evaluating the tax, legal and economic impact of plans proposed plans by producers to his clients and their families. 


Comprehensive Legal Services. 

In addition to the focused areas discussed above, Paul provides to his clients comprehensive legal services in estates, trusts, taxation and business matters.  This includes advice, representation, documentation and planning. 



Paul T. Fabiano, JD, LLM, has been working in the legal areas described above as a private attorney and as a planner for very high end estate and business succession planning firms since the year 2000.  Before that he worked for a national accounting firm in its tax practice and for a boutique law firm concentrating in tax, estate and trust law.  He is licensed to practice law in both Pennsylvania and South Dakota.  While practicing law he has attended the annual Heckerling Institute on Estate Planning for fifteen years.  Paul has a degree in Finance from the University of Delaware (92) and received both his Juris Doctorate (98) and Master of Laws in Taxation from Villanova University School of Law (03). 

Paul T. Fabiano, JD, LLM
6943 Sunflower Lane
Macungie, PA 18062

Phone 610-393-6382
Fax 1-866-277-8599

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