Ms. Deleery is a partner of Osborne, Helman, Knebel & Deleery, L.L.P., and her practice includes both the representation of individuals in connection with their estate planning needs and the representation of fiduciaries and beneficiaries in connection with the administration of the estates of deceased persons.  Her practice includes testamentary and lifetime gift and generation-skipping planning, the use of life insurance and life insurance trusts, the use of split-interest planning vehicles in a charitable and non-charitable context, and the use of family limited partnerships.  In advising individual and corporate fiduciaries of estates, she handles state probate proceedings, prepares federal estate tax returns, provides advice concerning post-mortem tax planning, and represents fiduciaries before the Internal Revenue Service.  Ms. Deleery also assists the firm's clients with their philanthropic objectives.