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The Estate and Trust Attorney of Raul R. Delgado de Armas & Associates, P.A. provide estate, business continuity, charitable giving and elder care planning, estate and trust administration and litigation services, as well as tax services to individuals, professionals and institutions.Estate planning involves programs for lifetime transfers of wealth as well, and the Department assists clients with the utilization of transfer techniques during lifetime, including transfers and gifts which are outright, in trust, partnership or corporate form.