x Kelly J. Guarino

Kelly J. Guarino (formerly Kelly J. Stringham) is an associate of the firm. Her practice focuses are tax, estate and business planning. She has experience in gift and estate taxation, probate, trust administration, and business succession planning. She also works with tax-exempt organizations and has a particular interest in land conservation issues. In addition, she deals in business tax matters, including mergers, acquisitions, and choice of entity.

Ms. Guarino received a bachelor's degree from the University of Utah in 1992 and a law degree from Harvard Law School in 1997. She is admitted to practice in Alaska as well as in Massachusetts.

Ms. Guarino previously was a clerk for the High Court of American Samoa. She also has worked in the private client and tax departments of several large Boston firms. She is a Commissioner on the Carlisle Conservation Commission, is the Chairman of the Carlisle Community Preservation Committee, and serves on the Board of Directors of Carlisle Kids' House.

kguarino@louriecutler.com

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