The Firm: This group has a strong position in the market and continues to impress with the high caliber of attorneys based on Florida, New York and Los Angeles. Its additional geographical reach allows it to serve a wide client base in an increasingly international environment. The team offers clients a full range of services including sophisticated tax and estate planning, asset protection and insurance planning as well as pension benefits rights and charitable foundation work. Notable estate clients include George Balanchine, Keith Haring and Leonard Bernstein. It also works closely with major institutions such as JPMorgan, US Trust and Merrill Lynch.

Sources Say: "Good service and very responsive and helpful."

Key Individuals: David Pratt heads the Boca Raton, Florida office and specializes in estate planning, asset protection, charitable giving and post-mortem tax planning. Clients note that "he is one of the best estate and tax attorneys in the country, he is also generous with his knowledge and caring in how he approaches his client relationships."

New York-based Jay Waxenberg chairs the firm's private client practice and focuses on advising families on transferring wealth from generation to generation with minimal tax impositions. He is also particularly adept at structuring business ventures to maximize potential for future generations and is often involved in trust and estate litigation.

Andrew Katzenstein is best known for his tax expertise and focuses on providing clients with tax planning advice relating to trust and estates and generation-skipping tax plans, as well as income tax-related matters. He is based in the Los Angeles office.

Albert Gortz is also based in Florida and offers considerable experience in the administration of trusts and estates as well as advising charitable organizations and public charities. Clients looking to move to Florida particularly seek out his tax expertise.