Andrew Grau is a Principal of Hamburg, Rubin, Mullin, Maxwell & Lupin. Andrew’s practice focuses on Business Law, Business Transactions, Tax Planning, Estate Planning and Estate Administration. His knowledge of tax law and planning techniques enables him to provide sound advice to clients of any age, with any level of wealth. From simple wills and powers of attorney to sophisticated tax planning, gift planning, and asset protection planning, Andrew is equipped to address each client’s unique goals. Andrew counsels business owners through their most important transactions. Mergers and acquisitions, owner buy-outs and buy-ins, employment arrangements and business divorces are crucial events that Andrew handles routinely. He approaches these events with a focus on protection, full analysis of all issues, and attention to detail. Every business with multiple owners can benefit from an up-to-date agreement among the owners with terms to protect them from potential creditors and from each other. It is important to decide what happens if an owner dies, becomes disabled, or is affected by other significant events. Often, discussion of these issues leads to valuable planning opportunities. Andrew knows what issues to discuss, and is adept at guiding business owners through this process.
From passive investment companies, to operating businesses and manufacturers, to medical professional practices, Andrew deals with a diverse client base. Working with a wide range of businesses keeps his mind flexible when a unique client need arises. Andrew also represents non-profit entities. He guides non-profits through the maze of obtaining IRS tax-exempt approval, and advises the officers on best practices for operating the organization. Andrew helps executors administer estates, and trustees administer trusts. He also represents fiduciaries and beneficiaries in disputes involving estates and trusts.
Andrew graduated cum laude from Ursinus College with a degree in Computer Science (B.S. 2004), earned his law degree from Pepperdine University School of Law (2007), and earned an LL.M. in Taxation from Villanova University School of Law (2010).
- Business Law
- Elder Law
- Estates and Trusts
- Villanova University School of Law (LL.M. 2010)
- Pepperdine University School of Law (J.D. 2007)
- Ursinus College (B.S. cum laude 2004)
- New Jersey
- Binding Terms in Letters of Intent for Business Sales, HRMM&L Legal Spotlight, May 14, 2018
- “Dealing with Disaster: Emergency Management Planning and Estate Administration for Business Owners” – Business Advisory Group Seminar, HRMM&L, February 22, 2018
- What is an Earn Out in a Business Sale? HRMM&L Legal Spotlight, June 2, 2017
- IRS Proposed Regulations Should Encourage Family Businesses to Complete Their Succession Plans in 2016, HRMM&L Legal Spotlight, September 16, 2016
- Personal Guaranties: Shared Responsibility Among Owners, HRMM&L Legal Spotlight, May 20, 2016
- Moderator, 4th Annual Small Business University, Penn Suburban Chamber of Commerce, February 2015
- Legal Planning for Business Startups – Lay a Strong Foundation, HRMM&L In Brief, May 2012
- Protect Your Business’ Exclusive Name; 2011 is a Decennial Filing Year, HRMM&L Business Alert, March 2011
- Dividing an Inherited IRA to Improve Tax Results, HRMM&L Website, November 2010
- Preemptive Preparation with Powers of Attorney and Living Wills, HRMM&L Elder Law Newsletter, September 2009
Professional and Civic Memberships
- Pennsylvania Bar Association
- Montgomery Bar Association
- Christian Legal Society
Honors and Awards
- Named to the 2015, 2016, and 2017 Pennsylvania Super Lawyers Rising Stars list for Business/Corporate Law. Each year, no more than 2.5 percent of the lawyers in the state are selected by the research team at Super Lawyers to receive this honor.
- Dean’s List, Pepperdine University School of Law
- American Jurisprudence Award for Excellence in Legal Research and Writing
- Certificate in Entrepreneurship and the Law from the Palmer Center at Pepperdine University
- Member of the Journal of the National Association of Administrative Law Judiciary
Andrew is an avid supporter of all the major Philadelphia sports teams. In his free time, he enjoys tennis, skiing and traveling, and he has been a certified scuba diver since age 12.
- Andrew helped clients sell their business to a well-known corporation for an 8-figure purchase price. He negotiated the terms of the acquisition, drafted legal documents, and completed the deal, which involved many disclosures and a complex legal framework, in a timely manner.
- When a business owner’s relationship with his partner went sour, the fallout threatened the productivity of the company, which had millions of dollars of revenue annually. Andrew negotiated a buy-out of the partner, and drafted its legal framework. The buy-out contained terms that enabled Andrew’s client to consolidate all ownership in himself, with manageable payments that allowed the business to continue operating without skipping a beat.
- Andrew helped a business create a sophisticated Executive Compensation Plan that enabled the business to incentivize high level employees by offering many of the benefits of equity ownership, such as profit sharing and bonuses upon certain events, without actually transferring stock ownership. Andrew helped formulate the Plan from both a practical standpoint, considering the business’ goals, and a legal standpoint, analyzing the tax rules and dangerous pitfalls that affect such plans.
- Andrew helped clients transfer significant wealth to the next generation in a way that minimizes exposure to death taxes.
- Andrew advised an elderly client and her family on the legal aspects of long-term nursing home care, including methods of payment, proper use of assets, and qualifying for Medical Assistance. He developed a personal economic plan for the client which will enable her to qualify for Medical Assistance before her assets are depleted, and which will help her avoid the Medical Assistance penalty period without forcing her children to return prior gifts she gave them.
- Andrew counseled a client on a will, durable power of attorney, and advance healthcare directive, and he completed the documents on an emergent basis prior to the client undergoing a serious surgical procedure.
- Andrew provided assistance to an executor who was having difficulty administering his mother’s estate on his own. Andrew advised the executor of the Pennsylvania and Federal requirements for proper estate administration, he prepared the inheritance tax return for the estate, and he oversaw distribution of assets to the beneficiaries.
- Andrew advised clients purchasing investment real estate on forming and structuring a limited liability company. He prepared all documentation to properly register the company, and he drafted an operating agreement to protect each owner’s interest.
Eight Hamburg, Rubin, Mullin, Maxwell & Lupin Attorneys Receive Recognition from Peers
May 31, 2017
IRS Proposed Regulations Should Encourage Family Businesses to Complete Their Succession Plans in 2016
September 19, 2016
Eight Hamburg, Rubin, Mullin, Maxwell & Lupin Attorneys Named to 2016 Super Lawyers List
May 17, 2016
HRMM&L In Brief April 2016 Issue
March 31, 2016
Business Advisory Group to Host Buy Sell Agreements and Business Crisis Planning Seminar October 21, 2015
October 7, 2015
Eight Hamburg, Rubin, Mullin, Maxwell & Lupin Attorneys Named to 2015 Super Lawyers List
May 18, 2015
Andrew Grau Moderates Session of 4th Annual Small Business University
February 23, 2015
Andrew Grau Elected to Board of Montgomery County’s Triangle Club
November 12, 2013
Automobile Dealers Group Alert
March 1, 2013
Andrew Grau, Mark Himsworth and Jonathan Samel Presented “KEEPING IT; A Discussion on Protecting One’s Assets” September 13, 2011
September 13, 2011
Business Alert: Protect Your Business’ Exclusive Name; 2011 is a Decennial Filing Year
March 14, 2011
Dividing An Inherited IRA To Improve Tax Results
November 30, 2010
Elder Law Newsletter
September 1, 2009