Michael Cherewka

With my background in accounting as well as law, I can share my unique background and experience when working with individuals, families and small and mid-size businesses in the areas of estate planning, taxation, corporations and business planning, business acquisitions and sales, succession planning, business exit strategies and real estate.

Business Law

Business Contracts, Business Dissolution, Business Finance, Business Formation, Franchising, Mergers & Acquisitions

Estate Planning

Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills

Real Estate Law

Commercial Real Estate, Condominiums, Easements, Eminent Domain, Homeowners Association, Land Use & Zoning, Mortgages, Residential Real Estate

Tax Law

Business Taxes, Estate Tax Planning, Income Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Planning

Probate

Probate Administration

Elder Law

• Free Consultation

Pennsylvania

U.S. Supreme Court

Since 1985

Owner

Law Office of Michael Cherewka

1989 - Current

Owner of law firm dedicated to Estate Planning, Trusts and Estates Administration, Business Planning for small to mid-tier businesses including choice of entity, acquisitions and sales, business exit strategies and succession planning

Dickinson School of Law

J.D.

1978 - 1981

Honors: cum laude Woolsack Society

Bucknell University

B.S. | Accounting

1973 - 1978

Honors: cum laude Delta Mu Delta Omicron Delta Kappa College Register

Distinguished Service Award

American Heart Association

1997

Pennsylvania State Bar

Member

Current

Alliance of Merger & Acquisition Advisors

Member

2015 - Current

Elder Care Matters Alliance

Member

2014 - Current

Wealth Counsel

Member

1997 - Current

Strictly Business

Quantum Press

2002

How To Close An Estate, Mechanicsburg , Pennsylvania

August 12, 2016

Pennsylvania Bar Institute

Handling Real Estate Transactions From Start to Finish, Harrisburg , Pennsylvania

April 18, 2017

National Business Institute

Pennsylvania Real Estate Broker License

Pennsylvania Bureau of Professional & Occupational Affairs

2022

Q. The trustee of my fathers’ estate will not give me an accounting of the estate or release any funds. It has been 14

May 5, 2023

A: If the Trustee ( Execeutor?) is not sharing information with you, you may need to engage your own attorney for Beneficiary Representation to obtain the accounting and release of funds (if that is appropriate). Much may depend on whether your father had a Trust, and this is a Trust Admininstration, or if there is an Estate, and this is an Estate Administration/Probate. If you received a copy of a Will you may be able to determine if you are to receive Estate assets outright of if they are going to a Trust for your benefit. Also, if there is a Will you can either go online in some PA counties and check the Estate records in the County Register of Wills website, or is not available on line you can go to the County courthouse and get copies of the Estate records (copy of Will, copy of PA Inheritance Tax Return, Estate Inventory). If it is a Trust Administration you will need to hire your own attorney if the Trustee is not cooperating with you.

Q. What process is required to give Personal Rep authorization to windup a PA LLC where the sole member has died?

April 18, 2023

A: The Personal Rep has the authority to wrap up the LLC as you describe it. There is a Dissolution process in PA for ending an LLC, which includes collecting all revenues and accounts receivable, paying all costs and debts of the business, getting tax clearances from the Department of Revenue, and then filing appropriate Dissolution paperwork with the PA Department of State

Q. Special Needs Trusts

March 24, 2023

A: a Special Needs Trust can be created either in a Will, in which case it is not funded until the death of the Grantor, or can be created during the lifetime of the Grantor, in which case it is usually funded (at least partially) when created, and additional funds can be added during the lifetime of the Grantor and/or at the death of the Grantor. However, you are also correct that the Trust can be rendered useless if assets that have beneficiary designations are not correctly designated since the assets will never be funded into the Trust if the beneficiaries do not include the Trust