Immokalee Estate Planning Lawyers

Gregory John Nussbickel
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Gregory John Nussbickel
Fort Myers, FL Estate Planning Lawyer with 22 years of experience
(239) 900-9455 12487 Brantley Commons Ct.
Fort Myers, FL 33907
Free ConsultationEstate Planning and Probate
Florida State University College of Law
Whether you're handling a loved one's estate, or planning your own - we're here to help. We take pride in our caring, comprehensive, and cost-effective approach. Thousands of clients proudly served right here in Southwest Florida.

Attorney Greg Nussbickel has been practicing Trust and Estate law for the better part of twenty (20) years. His legal experience spans large firm, public interest, and higher education.

Before graduating cum laude from F.S.U. Law, Greg externed at The Florida Supreme Court. He later obtained a Master of Laws degree from U.M. Greg contributes to legal education platforms, and has been featured...
Gregory Herman-Giddens
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Gregory Herman-Giddens
Naples, FL Estate Planning Lawyer with 36 years of experience
(239) 933-2097 1415 Panther Lane
Ste 534
Naples, FL 34108
Estate Planning, Business, Probate and Tax
University of Miami School of Law and Tulane University School of Law
As an expert estate, trust and tax attorney, Greg Herman-Giddens provides comprehensive wealth planning, protection and management services to residents of Florida, North Carolina Tennessee and New York. He also provides consulting adn co-counseling services to attorneys throughout the country. Through careful selection of strategies tailored to clients' individualized goals and objectives, he helps individuals protect their family, preserve assets and save taxes.
James Richard Nici
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James Richard Nici
Naples, FL Estate Planning Attorney with 30 years of experience
(239) 449-6150 1865 Veterans Park Drive, Suite 203
Naples, FL 34109
Estate Planning and Probate
Stetson University College of Law
James R. Nici, Manager of Nici Law Firm, specializes in the areas of estate planning, administration and taxation. Mr. Nici has more than 25 years of experience, specializing in designing sophisticated estate plans for high net worth families and individuals, capitalizing on the tax advantages of declaring domicile in the state of Florida.

Mr. Nici, a “Top 100 Attorney” by Worth Magazine, is the sole developer of the unique process called The Strategic Estate Planning System®. The Strategic Estate Planning System® is designed to assist clients in the complex process of organizing highly detailed estate plans by simplifying client’s overall goals...
Matthew Goodwin
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Matthew Goodwin
Naples, FL Estate Planning Attorney with 10 years of experience
(239) 207-3403 9955 Tamiami Trail North
STE 4
Naples, FL 34108
Estate Planning, Probate and Real Estate
University of Florida
Attorney Matthew Goodwin and Goodwin Law, P.A. provides service solutions in the areas of Real Estate, Estate Planning, and Probate Administration. The firm handles a considerable number of real estate closings across Florida, providing title & escrow services, and assisting clients with establishing trusts and building a foundational estate plan, as well as assisting family after the death of a loved one by managing the probate administration process.
David M Lampley
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David M Lampley
Fort Myers, FL Estate Planning Lawyer with 17 years of experience
(239) 275-2103 5237 Summerlin Commons Blvd.
Suite 229
Fort Myers, FL 33609
Free ConsultationEstate Planning and Bankruptcy
Barry University Dwayne O. Andreas School of Law
Mr. Lampley is a Southwest Florida native. Prior to attending law school at Barry University, he attended Bishop Verot High School in Fort Myers. Prior to embarking on his legal career, Mr. Lampley worked as an athletic trainer. His training career included being the head trainer for multiple teams who earned births in the NCAA playoffs, as well as an assistant trainer for the Carolina Panthers of the NFL. Looking to change careers and move closer to his Lee County roots, he decided to attend law school at Barry University. While in law school he competed on...
Eric S Olson
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Eric S Olson
Naples, FL Estate Planning Lawyer with 12 years of experience
(239) 610-0845 9045 Strada Stell Ct
Suite 305
Naples, FL 34109
Estate Planning, Business, Construction and Personal Injury
University of Miami School of Law and University of Miami School of Law
Eric is a Naples Personal Injury Attorney and the founder of Cardinal Law, P.A. Having lived in Southwest Florida since 1991, Eric has deep roots in the community, a love for and understanding of the area, and a passion for helping those in need. Before starting his own firm, Eric was a litigator at the world’s largest law firm — Dentons— and spent almost a decade fighting over complex business, construction, commercial, and real estate disputes.
Matthew Alan Linde
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Matthew Alan Linde
Naples, FL Estate Planning Attorney with 31 years of experience
(239) 939-7100 2977 Goodlette-Frank Road North, Suite #1
Naples, FL 34103
Estate Planning, Elder, Probate and Tax
Golden Gate University School of Law and University of Wisconsin Law School
Matthew A. Linde is passionate about justice in contested probate, guardianship and trust litigation matters. Mr. Linde is one of only a few attorneys in Florida who have attained Board Certification by the Florida Bar in Elder Law and also in Wills, Trusts and Estates. Certification is the Florida Bar’s highest evaluation of an attorney's competency, experience and professionalism in the areas of law approved for specialization. Do you need an Expert in Elder Law and Wills, Trusts and Estates? If so Matthew A. Linde has been evaluated for professionalism and tested for expertise!
Kimberly Erwin
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Kimberly Erwin
Ft. Myers, FL Estate Planning Attorney with 18 years of experience
(239) 470-9982 Post Office Box 2828
Ft. Myers, FL 33902
Estate Planning, Divorce, Domestic Violence and Family
Nova Southeastern University and Florida State University College of Law
Kimberly Erwin attended Bishop Verot High School and was admitted to the Florida Bar in 2006, after attending Florida State University and Florida Gulf Coast University, graduating cum laude with a B.S. in Forensic Psychology. Honors included Moot Court Honor Society, Phi Alpha Delta, the Family Law Clinic and the Order of the Barristers Award. After graduating from Nova Southeastern University School of Law, she began her practice in insurance defense and criminal law. As a prosecutor, Kimberly gained extensive trial experience and became the court chief of the juvenile division and head of the special victims unit, prosecuting cases...
Steven E. Martin
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Steven E. Martin
Naples, FL Estate Planning Attorney with 18 years of experience
(844) 465-4357 999 Vanderbilt Beach Blvd
#201
Naples, FL 34108
Estate Planning, Divorce, Family and Personal Injury
University of Florida, Fredric G. Levin College of Law
The Martin Law Firm, P.L. has proudly represented thousands of individuals in Florida with their legal matters.
Joan DeMichael Henry
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Joan DeMichael Henry
Naples, FL Estate Planning Lawyer with 26 years of experience
(800) 283-7442 1415 Panther Ln
#202
Naples, FL 34109
Estate Planning, Probate and Real Estate
Stetson University College of Law
Charles PT Phoenix
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Charles PT Phoenix
Marco Island, FL Estate Planning Attorney with 24 years of experience
(239) 394-5151 551 S. Collier Blvd. 2nd Floor
Marco Island, FL 34145
Free ConsultationEstate Planning, Business, Probate and Tax
University of Alabama School of Law and Wayne State University Law School
Alina Gonzalez-Dockery
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Alina Gonzalez-Dockery
Fort Myers, FL Estate Planning Attorney with 28 years of experience
(239) 789-2533 5237 Summerlin Commons Blvd
109
Fort Myers, FL 33907
Estate Planning, Elder, Family and Probate
St. Thomas University School of Law
Hi, I'm Alina. I grew up in Lakeland, Florida, as the youngest of three children in a family of Cuban refugees. From a young age, my parents taught me the value of community, education, and the opportunities available in this country. My family has always been my greatest support and the most precious part of my life. Their support is why I am committed to being a reliable advisor to my clients and a leader in my community. It's an honor and privilege to offer guidance and advice that enhances the stability and comfort of families. With over 25 years of experience...
Elizabeth Wolt
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Elizabeth Wolt
Naples, FL Estate Planning Attorney with 27 years of experience
(239) 353-9988 1415 Panther Lane
Suite 418
Naples, FL 34109
Estate Planning, Divorce and Family
University of Miami School of Law
Elizabeth Wolt is an AV Preeminent rated attorney practicing solely in the area of Marital & Family Law. She has 21+ years experience and is certified by the Florida Supreme Court as a Family Meditator. Ms. Wolt strongly favors a cooperative approach to resolving family law issues, especially if children are involved. She works closely with clients to guide them through the court system and the mediation process, so that they are informed about the process and the law. Ms. Wolt has an undergraduate degree in Psychology, which is very helpful in the practice of family law. She is excellent...
Matthew Brandon Trail
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Matthew Brandon Trail
Fort Myers, FL Estate Planning Lawyer with 20 years of experience
(239) 244-1229 P.O. Box 62279
Fort Myers, FL 33906
Free ConsultationEstate Planning, Education, Family and Immigration
University of Tennessee College of Law
Matthew Trail has represented hundreds of children and parents across the state of Florida in IEP meetings, discipline referrals and due process complaints. As a former legal aid attorney, judicial clerk and Peace Corps volunteer, Matthew had dedicated his career to ensuring justice for those most in need. Matthew grew up in Tennessee and received his undergraduate degree in 1999 in communications-journalism from the University of Tennessee in Knoxville. He worked for two years as a journalist in Texas and North Carolina before returning to Tennessee for law school. After graduating law school from the University of Tennessee College of Law in...
David W Fineman
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David W Fineman
Fort Myers, FL Estate Planning Attorney with 17 years of experience
5237 Summerlin Commons Blvd.
Suite 229
Fort Myers, FL 33907
Free ConsultationEstate Planning, Bankruptcy, Consumer and Foreclosure Defense
Barry University Dwayne O. Andreas School of Law
Mr. Fineman was born and raised in Southwest Florida and is a graduate of Florida Gulf Coast University (B.S. Legal Studies and Criminal Justice). In 2007, Mr. Fineman obtained his Juris Doctorate from Barry University School of Law. While in law school, Mr. Fineman served as a Certified Legal Intern for the State Attorney’s Office of the Ninth Judicial Circuit which allowed him to prosecute several criminal cases for the State of Florida. Mr. Fineman was a Senior Note and Comment Editor on Barry University’s Law Review and graduated second in his class. Mr. Fineman was invited to be...
Jeffrey Lampley
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Jeffrey Lampley
Fort Myers, FL Estate Planning Lawyer with 10 years of experience
(239) 275-2289 5237 Summerlin Commons Blvd.
Ste. 217
Fort Myers, FL 33907
Free ConsultationEstate Planning, Bankruptcy and Business
Barry University Dwayne O. Andreas School of Law
I graduated from Florida Gulf Coast University with bachelors degrees in Finance and Economics. Following undergrad, I attended law school at Barry University's Dwayne O. Andreas School of Law in Orlando, Florida where I graduated cum laude.

I began my legal career primary representing consumers in bankruptcy and debt collection matters. However, my business background took hold and I have extended my practice to include business transactions.

I live in the Fort Myers area with my wife and two children.
Steven J. Gibbs
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Steven J. Gibbs
Ft. Myers, FL Estate Planning Lawyer with 25 years of experience
(239) 415-7495 2695 College Parkway
Suite 2330
Ft. Myers, FL 33919
Free ConsultationEstate Planning
William Mitchell College of Law and Regent University School of Law
Steven J. Gibbs leads a team of professionals who help retirees, business owners, investors and growing families protect the American dream. Promoting freedom, protecting individual rights and empowering people to protect themselves are values that influence the team in every area of service. Steven's areas of influence include teaching, coaching and writing in various forums to train consumers how to protect family and business assets. Steven J. Gibbs founded the Gibbs Law Office in 2008 with a mission to provide unparalleled wealth-protection legal services spanning the full range of estate planning and asset protection....
Ryan Patrick Dugan
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Ryan Patrick Dugan
Fort Myers, FL Estate Planning Attorney
Fort Myers, FL 33901
Free ConsultationEstate Planning, DUI & DWI, Personal Injury and Probate
Florida State University College of Law
For nearly three decades I have navigated the legal system, achieving the results my clients desire. As a former prosecutor with hundreds of trials under my belt, I understand that a successful lawyer is not just an aggressive one in the courtroom but also a compassionate one outside of it. Anyone can be aggressive; it takes experience and dedication to understand when to be each. You need a lawyer to preserve your interests during the worst of times. My job and my privilege is to assist my clients through the legal system and the pitfalls that are contained therein.
Megan M. Kelly
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Megan M. Kelly
Naples, FL Estate Planning Attorney with 6 years of experience
(239) 273-5485 16101 Ravina Way
Naples, FL 34110
Estate Planning, Business and Elder
The University of Denver Sturm College of Law
Megan M. Kelly, Attorney at Law concentrates on estate planning, business law, and real estate law in Naples, FL and all of Southwest Florida. As a mobile attorney in Naples, Megan provides personalized legal solutions to individuals and families, assisting with wills, trusts, durable powers of attorney, advance medical or health care directives, and any other documents related to legal life planning. Megan M. Kelly also offers subscription-based strategic business consulting to corporate clients of all sizes and stages of growth from startup to ongoing business needs including contract preparation and review, pre-litigation consulting, and risk mitigation. Contact Your Naples Attorney, Megan M....
Jeffrey Attia
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Jeffrey Attia
Fort Myers, FL Estate Planning Lawyer
(239) 919-2318 6719 Winkler Rd
Ste 114
Fort Myers, FL 33919
Free ConsultationEstate Planning, Elder and Probate
Florida State University College of Law
Jeffrey Attia's practice focuses on assisting people through the probate and estate settlement process and on helping people preserve their wishes and secure their loved ones’ future with personalized and custom estate plans.

People who have recently lost a loved one and who are also responsible for administering their loved one's estate often face challenges. At The Law Office of Jeffrey Attia, PA, we effectively guide our clients each step of the way throughout the probate and estate settlement process. And we do so in a timely and cost-efficient manner.

Jeffrey Attia is a member of the Elder Law Section of The...
Alexander L. Kaplan
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Alexander L. Kaplan
NAPLES, FL Estate Planning Attorney with 48 years of experience
(239) 566-8675 4487 PRESCOTT LANE
NAPLES, FL 34119
Free ConsultationEstate Planning, Elder, Medical Malpractice and Probate
St. John's University School of Law
Alexander L. Kaplan, Esq., graduated St. John's Law School in 1974. He then worked for Harry H. Lipsig, the foremost trial lawyer in New York City at the time. During the 1970's and early 1980's, he represented numerous Fire, Police and Sanitation employees injured or killed in the line of duty and their families. During that same period, he was instrumental in the formation of the Fire Alarm Dispatchers Benevolent Association (Fire Union) as well as representing the Fire Marshals Union of the FDNY. It is safe to say that he was involved in one form...
Neil R. Covert
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Neil R. Covert
Naples, FL Estate Planning Lawyer with 47 years of experience
(239) 254-8592 1415 Panther Lane, Ste. 100
Naples, FL 34109
Free ConsultationEstate Planning and Probate
The John Marshall Law School
Estate Planning, Probate, Trust Administration, Business Planning and Corporate Legal Counsel
Tammy Ray Page
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Tammy Ray Page
Ft. Myers, FL Estate Planning Attorney with 11 years of experience
(941) 444-9507 13410 Parker Commons Blvd., Ste. 101
Ft. Myers, FL 33912
Estate Planning, Employment and Family
Ave Maria School of Law
Jess Levins
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Jess Levins
Fort Myers, FL Estate Planning Attorney with 18 years of experience
(239) 344-9471 6843 Porto Fino Circle
Fort Myers, FL 33912
Free ConsultationEstate Planning, Bankruptcy, Foreclosure Defense and Real Estate
Florida International University, College of Law
Dr. Levins is a member of the Florida Bar and Lee County Bar Association. He is a Certified Management Accountant (CMA) and is Certified in Financial Management (CFM). He has taught a variety of courses at Florida universities including Investments, International Finance, Managerial Accounting, Managerial Finance, Statistics, and Advanced Economics. Dr. Levins is licensed as a Professional Engineering (PE) in Ohio and Florida. Res Gestae The Official Publication of The Lee County Bar ASSOCIATION. February 2013 Page 29
Ronnie Jane Lamm
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Ronnie Jane Lamm
Fort Myers, FL Estate Planning Attorney with 20 years of experience
(239) 985-5553 9160 Forum Corporate Parkway
Suite 350
Fort Myers, FL 33905
Estate Planning
Touro College Jacob D. Fuchsberg Law Center
Ronnie Jane Lamm is a recognized Fort Myers, Florida attorney, admitted to both the Florida State and New York State Bars. She specializes in Estate Planning, including Elder Mediation and Family Mediation. As a former Assistant District Attorney, she successfully evaluated, tried and defended appeals involving criminal law, including domestic violence and child and elder abuse. She is committed to treating each client with respect and appreciation for placing their trust in her and her firm. Ronnie is a wife, mother and grandmother to four teen-aged granddaughters.
Frank Willa
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Frank Willa
Fort Myers, FL Estate Planning Lawyer with 32 years of experience
(484) 374-3614 3212 Dora Street
Fort Myers, FL 33916
Estate Planning and Immigration
Widener University
Have the Peace of Mind of having a Plan.

I have experience preparing documents to see your assets go where you want.

I am Licensed in Pennsylvania and know it well; I am in Florida currently.
Lloyd Solt
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Lloyd Solt
Fort Myers, FL Estate Planning Attorney with 29 years of experience
(239) 332-4100 1500 Colonial Blvd. #234
Fort Myers, FL 33907
Free ConsultationEstate Planning, Personal Injury, Social Security Disability and Workers' Comp
University of Florida
We have helped thousands of people with their workers' compensation claims due mainly to having been open for 17 years. Despite that, this is a low-volume office, meaning we only represent a very limited number of clients at one time. We do this because we pride ourselves.on an unmatched level of personal service, the kind of service we would like to receive if we needed assistance. Call us today if you have suffered a workplace accident.
Eric M. Borgia
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Eric M. Borgia
FORT MYERS, FL Estate Planning Attorney with 35 years of experience
(239) 398-7216 P.O. Box 62278
FORT MYERS, FL 33906
Free ConsultationEstate Planning, Business, Construction and Real Estate
Duquesne University
Eric M. Borgia, P.A. specializes in representing clients in the areas of real estate, general business, finance and corporate law. For More than 19 years Eric M. Borgia has built his career serving businesses, real estate developers, financial institutions, investors, and individual clients. Our local reputation for professionalism, personalized and concierge service, our many years of regional experience and our significant network of contacts, as well as our ability to create practical and cost effective solutions, distinguish us from other firms and allow us to produce superior results for our clients.
Dustin Butler
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Dustin Butler
Cape Coral, FL Estate Planning Lawyer
(844) 465-4357 3701 Del Prado Blvd
Cape Coral, FL 33904
Estate Planning, Divorce and Family
University of Florida
Stephen Walter Buckley
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Stephen Walter Buckley
Lehigh Acres, FL Estate Planning Attorney with 56 years of experience
4802 Lee Bouldevard
Lehigh Acres, FL 33971
Estate Planning, Probate and Real Estate
Florida State University College of Law
Stephen W. Buckley has a wide-range of experience in wills & trusts, estate planning, probate, and real estate for Goldstein, Buckley, Cechman, Rice & Purtz, P.A. since 1969. Stephen is from Hartford, Connecticut, and was admitted to the Florida Bar in 1969 after graduating from the University of Florida with a Bachelor of Science degree in 1966 and Florida State University with a Juris Doctor degree (Phi Delta Phi) in 1969. He was a member of the Grievance Committee for the Twentieth Judicial Circuit (1976-1977). Mr. Buckley is a member of the Real Property, Probate and Trust Law...
Gregory Alan May
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Gregory Alan May
Fort Myers, FL Estate Planning Attorney with 18 years of experience
(239) 334-1800 2121 McGregor Blvd.
Fort Myers, FL 33901
Estate Planning, Elder, Probate and Real Estate
Florida State University College of Law
Mr. May is a native of central Florida with strong ties to the gulf coast. He attended undergraduate studies at the University of Florida where he earned his Bachelor's of Science in Business Adminstration, double majoring in finance and risk and insurance management. Thereafter he worked as a real estate appraiser for several years prior to returning to school to obtain his juris doctorate from the Florida State University College of Law. After graduation, Mr. May worked his way up to partnership status in a mid-sized law firm in Tallahassee, Florida, and in early 2012 he moved his...
Robert B. Ramirez Jr.
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Robert B. Ramirez Jr.
Cape Coral, FL Estate Planning Lawyer
(239) 687-6633 1405 SE 11th Avenue
Cape Coral, FL 33990
Estate Planning, Business, Probate and Tax
DePaul College of Law
I have been an attorney for over 35 years. I am a federal trial lawyer. I have tried cases in state and federal court in Illinois and Florida, I am licensed to argue before the Supreme Court of the United States. I have tried divorce and criminal cases in Illinois and Florida. I have tried cases before administrative judges and arbitrators in Florida and Illinois. I graduated De Paul Law school in Chicago and became a member of the Illinois bar in 1983. I attended the masters of Law in Taxation program from 1983-1985. I was admitted to...
Michael Andrew Sabol
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Michael Andrew Sabol
Fort Myers, FL Estate Planning Attorney with 39 years of experience
(239) 277-0058 1342 Colonial Blvd
Fort Myers, FL 33907
Estate Planning, Elder, Family and Probate
University of Toledo College of Law
Mr. Peter Huy
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Mr. Peter Huy
Marco Island, FL Estate Planning Attorney with 17 years of experience
(239) 394-3900 950 North Collier Boulevard
Suite 101
Marco Island, FL 34145
Estate Planning, Business, Civil Rights and Construction
University of Miami School of Law
We have represented clients from over 45 states and 20 foreign countries. While the diversity of our work mirrors the diversity of our clients, our primary areas of practice are civil litigation, real estate and title services, and estate planning and probate. We commonly work with other firms both to represent their clients in local matters and to obtain additional counsel in matters beyond our areas of practice.
John C. Goede
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John C. Goede
Naples, FL Estate Planning Lawyer with 26 years of experience
(239) 331-5100 6609 Willow Park Drive
FL 2
Naples, FL 34109
Estate Planning, Business, Foreclosure Defense and Probate
University of Florida Levin College of Law
Conrad Willkomm
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Conrad Willkomm
Naples, FL Estate Planning Lawyer
(239) 303-4040 3201 Tamiami Trail North
2nd Floor
Naples, FL 34102
Estate Planning, Probate and Real Estate
University of Alabama - Tuscaloosa and University of Miami School of Law
Barbara M. Pizzolato P.A.
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Barbara M. Pizzolato P.A.
Naples, FL Estate Planning Attorney with 38 years of experience
(239) 225-7911 4851 Tamiami Trail North
Suite 252
Naples, FL 34103
Estate Planning, Business and Probate
Barbara M. Pizzolato, P.A., is committed to offering you the kind of personalized, customized legal services you expect and deserve. With 28 years of experience in a multitude of jurisdictions and practice areas, Ms. Pizzolato has mastered the tools and strategies inherent in proper estate planning, allowing her to effectively address the legal issues affecting you, your loved ones and your business. In addition, Ms. Pizzolato is dedicated to forging strong personal relationships with her clients. She will work with you in a collaborative way to guide you through difficult and complicated personal and business matters, and work tirelessly...
Edward Wollman
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Edward Wollman
Naples, FL Estate Planning Lawyer with 39 years of experience
(239) 435-1533 2235 Venetian Ct., Ste. 5
Naples, FL 34109
Estate Planning, Business, Elder and Tax
Located in Naples, Wollman Gehrke & Associates P.A. is a law firm dedicated to guiding individuals through their estate planning matters. Attorney Edward E. Wollman received his Bachelor of Sciences degree from American University in 1983, and his Juris Doctorate degree from the University of Miami School of Law in 1986. He earned his Master’s degree in Taxation from the University of Florida School of Law in 1986. Mr. Wollman was admitted to the Florida State Bar in 1986. To see how you may be able to retain the representation of a Naples estate planning lawyer, contact Wollman Gehrke &...
David Platt
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David Platt
Bonita Springs, FL Estate Planning Lawyer with 44 years of experience
(239) 910-7177 9990 Coconut Rd.
Bonita Springs, FL 34135
Estate Planning, Business and Probate
Western Michigan University Cooley Law School
David M. Platt has more than 38 years of experience as an estate planning and business attorney. David concentrates his law practice in the areas of estate planning and administration, probate litigation, pre and post nuptial agreements, real estate and business entity formation. He assists clients in the preparation of wills, trusts, family cottage limited partnerships, as well as providing counsel to minimize income and estate taxes.

David frequently speaks and writes on estate planning and business matters for financial planners, accountants and attorneys, as well as the general public. He is an adjunct professor of law at the Michigan...
Brian S. McNamara
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Brian S. McNamara
Naples, FL Estate Planning Attorney
(239) 204-4766 3447 Pine Ridge Rd
Suite #101
Naples, FL 34109
Free ConsultationEstate Planning, Divorce, Family and Probate
Estate Planning Attorneys in Nearby CitiesEstate Planning Attorneys in Nearby Counties

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