| 
        Suzan
        Herskowitz Singers practice focuses on estate planning (wills,
        trusts, probate, living wills, powers of attorney), elder law,
        guardianship, business and tax planning. Ms. Singer counsels clients
        about the use of Revocable Living Trusts, Charitable Trusts, Special
        Needs Trusts, Advance Directives and other methods of wealth
        distribution, as well as Medicaid Planning. She also assists clients
        with the formation and maintenance of corporations, limited liability
        companies and partnerships. In all instances, taxation issues are
        monitored for maximum advantage.
         Prior to Martin & Seibert, L.C., Ms. Singer was a
        sole practitioner focusing on estate planning, probate, real estate and
        business planning. She has also been a law librarian at Nova
        Southeastern University School of Law; the owner of a company
        specializing in 
        computerized legal research for other attorneys; a professor at a
        two-year junior college; and editor for a publisher of self-help legal
        books. 
        Ms. Singer is a member of the National Academy of
        Elder Law Attorneys, Inc. and is on the Planned Giving Committee of the
        Gateway Foundation, a subsidiary of Gateway Regional Health System, Inc.
        She is also a director for Helping Hands Across Virginia, Inc. 
        Ms. Singer is the author of a number of books,
        including a textbook published by Prentice Hall in 2001 entitled Wills,
        Trusts and Estates. Her other books are Wills For Florida; Legal
        Research Made Easy, 1st , 2nd and 3rd editions;
        and Child Support Collection. Legal Research Made Easy was
        recommended by Library Journal and highly recommended by the
        National Association of Legal Assistants Facts and Findings.
        In 1995, portions of the book were translated into Russian for the
        American Legal Consortium. 
        Ms. Singer was featured on WACV, a Montgomery,
        Alabama radio show, on The Phil Grade Show, WTMY - 1280 AM, Sarasota,
        Florida and Tampas FOX affiliate, Channel 13. Ms. Singer was profiled
        in The Palm Beach Post and The Stuart (Florida) News. She
        was featured in an article on trusts in Investors Business Daily
        and in The Miami Herald on three separate occasions.
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              | 
                 PROFILE  | 
             
            
              | Location: | 
              Martinsburg | 
             
            
              | Admitted: | 
              
                 Texas 1986; Florida 1990; West
                Virginia 2001  | 
             
            
              | Joined Firm: | 
              2000 | 
             
            
              | Tel:  | 
              304.260-3356 | 
             
            
              | Fax: | 
              304.267.0731 | 
             
            
              | Hometown: | 
              The
                Bronx, New York | 
             
            
              | Education: | 
              
                 University of Texas at Arlington
                (B.S. Political Science 1982); Texas Tech University School of
                Law (J.D. 1986)  | 
             
           
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