Miami Lakes, Florida Estate Planning Lawyers

Jacqueline Bowden Gold J.D.
PREMIUM

Florida Estate Planning Lawyer

Jacqueline Bowden Gold concentrates in the areas of probate, trust law, guardianship, estate planning, and asset protection. Ms. Bowden Gold has over 5 years in legal experience. A native of Miami,... Read More »
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Mark Mastrarrigo
PREMIUM

Florida Estate Planning Attorney with 22 years experience

For over 20 years, Mark has practiced in the areas of probate administration, estate planning, guardianship and elder law. Through his career, he has helped those clients who have the need for estate plans... Read More »
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Phillip B. Rarick J.D.
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Miami Lakes, FL Estate Planning Lawyer with 24 years experience
(305) 556-5209 6500 Cow Pen Rd
#204
Miami Lakes, FL 33014
Estate Planning, Business, Probate and Tax
Indiana University - Indiana University/Purdue University at Indianapolis
EXPERIENCE Attorney Phil Rarick has 30 years of experience in both private and public legal work. Mr. Rarick concentrates in the fields of estate planning (wills and trusts), asset protection, probate, and business law. Integrated asset protection with an estate plan designed to protect wealth and secure tax advantages are a primary focus of his practice. He is an active member of the Elder Law Section of the Florida Bar, and the Real Property, Probate and Trust Law section of the Florida Bar Association. Mr. Rarick is the primary writer and editor for the Miami Trusts & Probate Alert newsletter...
(954) 861-1426 2853 Executive Park Dr
#103
Weston, FL 33331
(954) 861-1426 3109 Stirling Rd
#101
Fort Lauderdale, FL 33312
Jacqueline Bowden Gold J.D.
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
Miami, FL Estate Planning Lawyer
(305) 556-5209 6500 Cow Pen Rd
#204
Miami, FL 33014
Estate Planning, Elder and Probate
St. Thomas University School of Law
Jacqueline Bowden Gold concentrates in the areas of probate, trust law, guardianship, estate planning, and asset protection. Ms. Bowden Gold has over 5 years in legal experience. A native of Miami, Florida, Ms. Bowden Gold received her J.D. from St. Thomas University School of Law in 2013. Ms. Bowden was President of the Student Bar Association where she served as the voice for the student body. While at St. Thomas, Ms. Bowden was a member of Phi Delta Phi Legal Honors Society, Hispanic American Law Student Association, and Animal Legal Defense Fund. Ms. Bowden also completed a fellowship...
(954) 861-1426 3109 Stirling Rd
#101
Fort Lauderdale, FL 33312
Jay R. Beskin J.D.
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Miami Lakes, FL Estate Planning Lawyer
(305) 556-5209 6500 Cow Pen Rd
#204
Miami Lakes, FL 33014
Estate Planning, Probate, Real Estate and Tax
Washington University in St. Louis
Yudith De Solo
Claimed Lawyer Profile
Miami Lakes, FL Estate Planning Attorney with 16 years experience
(305) 508-8978 6447 Miami Lakes Drive East
Ste. 103C
Miami Lakes, FL 33014
Estate Planning, Bankruptcy, Business and Divorce
St. Thomas University School of Law
Hialeah, FL Estate Planning Lawyer with 17 years experience
(305) 557-1517 480 W 83rd St
Hialeah, FL 33014
Estate Planning, Bankruptcy, Business and Criminal
University of Miami School of Law
Romy B. Jurado
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North Miami, FL Estate Planning Lawyer with 6 years experience
(305) 921-0440 12955 Biscayne Boulevard
Suite 328
North Miami, FL 33181
Estate Planning, Business, Probate and Tax
Florida International University College of Law
I am a business lawyer, real estate lawyer and immigration attorney. I represent clients in title and real estate matters who are purchasing, selling or refinancing a home or business; negotiating a lease on commercial or residential property and litigating issues that arise from real estate transactions. I provide day-to-day legal and business counseling to both established and successful companies, as well as startups. I offer my clients unparalleled transactional expertise from business formation and preparation of business contracts, to business financing, mergers and acquisitions. U.S. immigration laws are very complex and the factors to be...
Antonio Romano
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North Miami, FL Estate Planning Lawyer with 4 years experience
(305) 981-8889 12550 Biscayne Blvd.
Suite 805
North Miami, FL 33181
Estate Planning, Elder and Probate
University of Miami School of Law
Monique M. Sadarangani
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North Miami, FL Estate Planning Attorney with 6 years experience
(305) 981-8889 12550 Biscayne Blvd.
Suite 805
North Miami, FL 33181
Estate Planning, Business and Probate
University of Miami School of Law and Suffolk University Law School
Daniel F. Bachman
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North Miami, FL Estate Planning Attorney with 6 years experience
(305) 981-8889 12550 Biscayne Blvd.
Suite 805
North Miami, FL 33181
Estate Planning, Business, Nursing Home and Probate
University of Miami School of Law
Owei Belleh
Claimed Lawyer ProfileSocial Media
Miami, FL Estate Planning Attorney with 15 years experience
(888) 450-7999 Causeway Square
1801 NE 123rd Street Suite 409
Miami, FL 33181
Estate Planning, Business, Immigration and Real Estate
University at Buffalo Law School, The State University of New York
I focus my law practice in the areas of real property transaction and litigation, bankruptcy, business and immigration. I have experience representing public corporations, privately-held corporations and accredited investors, but take particular pride in representing entrepreneurs and small business owners - the cornerstone of the American economy.
(888) 450-7999 2525 Embassy Drive
Suite 2
Cooper City, FL 33026
Antonio Romano
PREMIUM

Florida Estate Planning Lawyer

University of Miami School of LawFlorida
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Richard Alyn Schurr
PREMIUM

Florida Estate Planning Lawyer with 22 years experience

University of Miami School of Law and Whittier Law SchoolColorado, Florida, United States District Court for the Southern District of Florida and California
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Steven Friedman
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Pembroke Pines, FL Estate Planning Attorney with 38 years experience
(954) 385-7282 1806 North Flamingo Road
Suite 348
Pembroke Pines, FL 33028
Estate Planning and Probate
Brooklyn Law School
Do you need an experienced Pembroke Pines estate planning or probate attorney? Attorney Steven Friedman has the experience you can rely upon with 32 years of legal practice behind him. Mr. Friedman has been practicing law in Florida since 1987 and is a trusted name in the community. Previous clients of Attorney Friedman have dubbed him “the best of the best!” The Law Offices of Steven Friedman can address your questions regarding estate planning, asset protection, the benefits of estate planning, the components of an estate plan, conservatorship, estate administration, help through probate, inheritance tax planning, powers of attorney, probate,...
Bradley H. Trushin
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North Miami, FL Estate Planning Attorney with 29 years experience
(305) 981-8889 12550 Biscayne Blvd.
Suite 805
North Miami, FL 33181
Estate Planning, Insurance Defense, Nursing Home and Probate
University of Florida
Sergio Cabanas
Claimed Lawyer ProfileSocial Media
Pembroke Pines, FL Estate Planning Lawyer with 26 years experience
(954) 447-2580 18503 Pines Boulevard
Suite 301
Pembroke Pines, FL 33029
Free ConsultationEstate Planning, Divorce, Family and Probate
American University Washington College of Law
General Litigation including Family Law, Estate Planning, Probate Litigation, Asset Protection, Personal Injury, Medical Malpractice, Worker’s Compensation, Commercial Litigation, Foreclosure Defense, Loan Modification, Bankruptcy, Collections Defense, Credit Card and Debt Settlement, Landlord-Tenant Law, Real Estate, Criminal Defense and Immigration.
Bart H. Chepenik
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North Miami, FL Estate Planning Lawyer with 24 years experience
(305) 981-8889 12550 Biscayne Blvd.
Suite 805
North Miami, FL 33181
Estate Planning, Elder, Probate and Tax
Shepard Broad Law Center, Nova Southeastern University and University of Miami School of Law
Mery Lopez
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Miami, FL Estate Planning Attorney with 15 years experience
(305) 882-2739 Miami, FL 33169
Free ConsultationEstate Planning, Business, Probate and Real Estate
Patrick Jean-Gilles
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Aventura, FL Estate Planning Attorney with 7 years experience
20900 NE 30th Avenue, 8th Floor
Aventura, FL 33180
Free ConsultationEstate Planning, Personal Injury, Probate and Traffic Tickets
Florida International University College of Law
Patrick Jean-Gilles is a Florida-licensed Attorney and counselor at law. His general practice includes the preparation of wills and probate administration, civil, traffic among other areas.
(305) 432-4673 1065 NE 125 Street
Suite 211C
Miami, FL 33161
Robert Louis Mellinger
Claimed Lawyer Profile
DORAL, FL Estate Planning Lawyer with 34 years experience
(305) 463-8808 7855 NW 12 STREET, STE. 202
DORAL, FL 33126
Estate Planning, Foreclosure Defense, Personal Injury and Probate
Southwestern University School of Law
Mr. Mellinger & his firm are AV Rated. Mr. Mellinger was selected by Florida Trend Magazine as a Florida Legal Elite in 2009. He is a candidate for the Bar Register for Preeminent Lawyers. ROBERT L. MELLINGER, P.A. is a general practice firm(s) established in 1993. The former & the new firm he is affiliated with of CASERTA & SPIRITI, PLLC. have offices in Doral & N. Miami. The firm handles a wide variety of cases, but concentrates in Personal Injury/Accidents, Probate & Guardianship, Basic Estate Planning(Wills & Powers of Attorney, etc), Family Law, Immigration, Criminal Defense, Real Estate...
Jessica S. Pomeraniec
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North Miami, FL Estate Planning Lawyer with 8 years experience
(305) 981-8889 12550 Biscayne Blvd.
Suite 805
North Miami, FL 33181
Estate Planning, Appeals, Business and Probate
University of Miami School of Law
William Jacob Miller
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Miami, FL Estate Planning Attorney with 22 years experience
(305) 758-2020 11900 Biscayne Blvd STE 618
Miami, FL 33181
Estate Planning, Bankruptcy, Family and Probate
Attorney Jake Miller brings over 15 years of practice experience to people throughout Miami-Dade County, from downtown North Miami to the Design District and the Upper East Side, concentrating his practice on real estate, bankruptcy, estate planning, family law and LGBT issues. In his real estate practice, he works closely with individuals who face potential foreclosure proceedings, assisting with loan modifications, short sales and deeds-in-lieu of foreclosure. Attorney Miller takes a highly personalized approach with his clients. He understands the stress and anxiety that come with unresolved legal concerns. He recognizes that your situation is unique, and will take the time...
David Lee Carlson
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Miami, FL Estate Planning Attorney with 31 years experience
(305) 592-0733 8180 NW 36th St
Suite 100
Miami, FL 33166
Free ConsultationEstate Planning and Real Estate
My practice consists of transactional work, Probate and Estate Planning.
Bradley H. Trushin
PREMIUM

Florida Estate Planning Attorney with 29 years experience

University of Florida11th Circuit, 3rd Circuit, Supreme Court of Florida, United States District Court for the District of Puerto Rico, United States District Court, Middle District of Florida, United States District Court, Southern...
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Bart H. Chepenik
PREMIUM

Florida Estate Planning Lawyer with 24 years experience

Shepard Broad Law Center, Nova Southeastern University and University of Miami School of LawUnited States Tax Court and Florida
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Joshua Eric Feygin
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Miami, FL Estate Planning Lawyer
(305) 910-7788 20137 NE 16th Pl.
Miami, FL 33179
Free ConsultationEstate Planning, Business, Foreclosure Defense and Real Estate
Akilah Angelique Harris
Claimed Lawyer Profile
Pembroke Pines, FL Estate Planning Lawyer
(954) 451-0050 15800 Pines Blvd | Suite 3084
Pembroke Pines, FL 33027
Estate Planning, Divorce and Family
Vanessa Alexandra Vasquez de Lara
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Miami, FL Estate Planning Attorney with 14 years experience
(305) 596-9951 7700 North Kendall Drive, Suite 607
Miami, FL 33156
Estate Planning, Divorce, Family and Probate
University of Miami School of Law
Vanessa Vasquez de Lara, Esq. is the founder and owner of Vasquez de Lara Law Group, a law firm dedicated to assisting families with the legal issues affecting them, and their loved ones in family and probate court. Ms. Vasquez de Lara graduated cum laude from the University of Miami School of Law in 2002. She has been named to the 2015 Super Lawyers Rising Stars list and is an experienced family, probate, and guardianship litigator. Cases handled in family and probate court include divorce, child custody, child support, relocation matters, preparation of wills, probating of assets with and without...
Gregory Herman-Giddens
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Miami, FL Estate Planning Lawyer with 30 years experience
(800) 201-0413 201 S. Biscayne Boulevard
Suite 2650
Miami, FL 33133
Estate Planning, Business, Probate and Tax
University of Miami School of Law and Tulane University School of Law
TrustCounsel's estate planning, probate and tax law attorneys provide comprehensive wealth planning, protection and management services to North Carolina, Florida, Tennessee and New York. Through careful selection of strategies tailored to our clients' individualized goals and objectives, we help individuals protect family, preserve assets and save taxes. TrustCounsel's experienced estate planning lawyers provide legal assistance with: Wills, IRA trusts, special needs trusts and charitable gift planning. We also advise on elder law matters, including Medicaid and Veterans Affairs planning. Other services include: Asset protection, including development of limited liability companies (LLCs) and establishing domestic and offshore trusts. Planning...
(800) 201-0413 205 Providence Rd
Chapel Hill, NC 27514
(800) 201-0413 61 Broadway
Ste. 2155
New York, NY 10006
Seth Daniel Lubin
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Weston, FL Estate Planning Lawyer with 27 years experience
(954) 660-3556 2625 Weston Road
Weston, FL 33331
Estate Planning, Business, Real Estate and Tax
Nova Southeastern University
Property Tax Appeals is our forte. With over 26 years of experience in appealing property taxes, the Law Office of Seth D. Lubin can assist you with your high-end residential or commercial property tax needs. We also handle other aspects of Real Property Law (property tax appeals, sales, purchases, leases, zoning, homeowners/condo association law); Corporate Transactional and Litigation (Planning, organizing and forming new ventures, contracts, agreements, licensing, corporate governance); Intellectual Property (trademarks and patents, trade secret protection, non-disclosure agreements, non-compete agreements, unfair trade practices); Estate Planning (Wills, trusts, DNR, durable power of attorney, living will, etc.); Licensing and Technology (License...
Vladimir Tsirkin
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Fort Lauderdale, FL Estate Planning Lawyer with 4 years experience
(305) 831-4333 500 East Broward Boulevard, Suite 1710
Fort Lauderdale, FL 33394
Estate Planning, Business, Elder and IP
Rutgers School of Law-Newark
I am registered to practice before the U.S. Patent and Trademark Office, and admitted to the State Bars of New York and New Jersey. I also am admitted to U.S. District Courts for the Southern District of New York, Eastern District of New York, and District of New Jersey. I have a Juris Doctor degree (JD) from Rutgers University School of Law, and a combined degree of Master of Science in Chemical Engineering from Naval Engineering Institute. Prior to forming my own firm, I worked for global financial companies Goldman Sachs and JPMorgan Chase, and served as a...
(732) 525-2200 104 N. Broadway Suite A
South Amboy, NJ 08879
Richard Alyn Schurr
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Coral Gables, FL Estate Planning Lawyer with 22 years experience
(786) 828-7559 100 Almeria Ave
#340
Coral Gables, FL 33134
Estate Planning, Arbitration & Mediation, Business and Tax
University of Miami School of Law and Whittier Law School
Arielle Capuano
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Fort Lauderdale, FL Estate Planning Attorney with 8 years experience
(954) 703-2110 101 N.E. 3rd Avenue
Suite 1500
Fort Lauderdale, FL 33301
Estate Planning, Divorce, Domestic Violence and Family
Florida International University College of Law
Arielle Capuano’s practice is focused almost exclusively on divorce, custody, and family law matters. Her family law experience ranges from uncontested divorces to complex divorces, high asset divorces, paternity cases, custody cases, relocation cases, modifications, enforcement and contempt, and domestic violence. Born and raised in Miami, Florida, Arielle obtained her Bachelor of Arts degree in Advertising & Public Relations from the University of Central Florida. Graduating near the top of her class, Arielle received her Juris Doctor Degree from Florida International University College of Law, where she was actively involved in the leadership of the Board of Advocates, the...
Nancy Adkins
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Miami, FL Estate Planning Attorney with 10 years experience
(954) 734-6048 701 Brickell Avenue, Suite 1550
Miami, FL 33131
Estate Planning, Divorce, Family and Probate
St. Thomas University School of Law
I am in my fifth year of private practice, focusing exclusively on Family Law. I understand how important it is to know what you are doing when you are dealing with someone's family. I also come from a broken home, so I have personal experience in many of the issues confronting the families I help. Before starting Exclusive Family Law Practice in Fort Lauderdale, FL, I worked for the Florida Attorney General in the Child Support Enforcement Division for about three years. My client was the Department of Revenue, and I have first hand knowledge...
(954) 734-6048 1580 Sawgrass Corporate Parkway, Suite 130
Sunrise, FL 33323
(954) 734-6048 500 East Broward Boulevard, Suite 1710
Fort Lauderdale, FL 33394
(954) 734-6048 4000 Ponce de Leon Boulevard, Suite 470
Coral Gables, FL 33146
(954) 734-6048 2385 NW Executive Center Drive, Suite 100
Boca Raton, FL 33431
Christopher Lassen
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Miami, FL Estate Planning Attorney
(800) 561-7777 7700 N Kendall Dr #303
The Greenery Mall
Miami, FL 33156-7559
Free ConsultationEstate Planning, Medical Malpractice, Personal Injury and Products Liability
Barry University Dwayne O. Andreas School of Law
Randy Allen Bryant
PREMIUM

Florida Estate Planning Attorney with 19 years experience

Mr. Bryant focuses his practice on the areas of Probate and Guardianship. The practice consists of both administration and litigation matters. Mr. Bryant is admitted to practice law throughout the State... Read More »
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Jessica S. Pomeraniec
PREMIUM

Florida Estate Planning Lawyer

University of Miami School of LawFlorida
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Magda Abdo-Gomez
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Miami, FL Estate Planning Lawyer with 35 years experience
(305) 559-7478 14850 S.W. 26 Street
Suite 112
Miami, FL 33185
Estate Planning, Bankruptcy, Probate and Tax
University of Florida
EDUCATION: -Bachelor of Arts (summa cum laude) with majors in French and Mathematics; University of Miami. -Juris Doctor (Law), University of Florida -Master of Laws (Tax), University of Florida WORK EXPERIENCE: -Magda Abdo-Gomez, lawyer -TAX LAWYER: As a former IRS attorney with over 33 years of experience providing legal help to taxpayers before the IRS I focus on providing all manner of tax relief including: -IRS payment plan -Tax lien matters -Levies and wage garnishment -IRS audits -Tax Court litigation -BANKRUPTCY LAWYER: With over 30 years of experience and as a professor of bankruptcy,...
Francis M. Boyer
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Miami Beach, FL Estate Planning Attorney
(305) 921-9665 1000 5th Street
Suite 200
Miami Beach, FL 33139
Free ConsultationEstate Planning, Business, Collections and Probate
Florida Coastal School of Law
Hello. My name is Francis M. Boyer, Esq., and I would like to take a quick second to thank you for visiting my profile. My main office is located in Jacksonville, Florida, but our firm has two other offices located in Orlando and Miami. I regularly travel to these offices in order to better serve our clients who reside there. I am licensed to practice law throughout the entire state of Florida, as well as in the District of Columbia. My practice areas include business law, immigration, real estate, debt collection, civil litigation, and international law. I invite you to contact me...
(904) 236-5317 9471 Baymeadows Road
Suite 404
Jacksonville, FL 32256
(407) 574-2573 499 N. State Road 434
Suite 2063
Altamonte Springs, FL 32714
Evelyn Suero
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Miami, FL Estate Planning Attorney
(305) 396-8772 1001 Brickell Bay Drive Suite 2700
Miami, FL 33131
Estate Planning, Business, Entertainment & Sports and Probate
University of Pennsylvania Law School
Evelyn I. Suero is owner and principal attorney of Suero Law, PLLC, a law practice with a focus on domestic & international corporate transactions and contracts, probate & estate planning, nonprofit organizations, entertainment representation, trademarks, copyrights, as well as business & entertainment immigration. She is fluent in English and Spanish and earned her law degree from the University of Pennsylvania Law School. In addition to her legal practice, she also proudly serves as a leader and business advocate for various boards in the Miami community.
Evelyn I. Suero es dueña y abogada administradora de Suero Law, PLLC,...
Romaine Brown, Esq.
Claimed Lawyer ProfileSocial Media
Fort Lauderdale, FL Estate Planning Attorney with 15 years experience
(754) 300-8393 PO Box 2202
Fort Lauderdale, FL 33301
Free ConsultationEstate Planning, Divorce, Domestic Violence and Family
St. Thomas University School of Law
Diane J. Zelmer
Claimed Lawyer ProfileBlawgsearchSocial Media
Plantation, FL Estate Planning Attorney with 12 years experience
(800) 737-1390 8211 W Broward Blvd
#250
Plantation, FL 33324
Estate Planning, Appeals, Bankruptcy and Tax
University of Florida Levin College of Law
Leisy Jimenez
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Miami, FL Estate Planning Attorney with 6 years experience
(305) 261-7000 8490 SW 8th St
Miami, FL 33144
Estate Planning, Divorce, Family and Tax
Shepard Broad Law Center, Nova Southeastern University
Leysi Jimenez practices in the areas of Immigration, Family Law, Foreclosure, and Criminal Justice. Ms. Jimenez obtained a Bachelor of Science Magna Cum Laude in Criminal Justice at the Florida International University, and also a Juris Doctor Cum Laude at the Nova Southeastern University, Shepard Broad Law Center. She has been representing clients at mediation, temporary hearings, and trials. Ms. Jimenez has also managed and prepared cases, attended court hearings, and drafted motions to reopen cases. She speaks fluent Spanish.
Randy Allen Bryant
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Miami, FL Estate Planning Attorney with 19 years experience
(305) 456-2777 28 West Flagler Street
Suite 1200
Miami, FL 33130
Free ConsultationEstate Planning, Elder and Probate
University of Miami School of Law and University of Miami
Mr. Bryant focuses his practice on the areas of Probate and Guardianship. The practice consists of both administration and litigation matters. Mr. Bryant is admitted to practice law throughout the State of Florida and is also admitted to practice in the federal courts of both the Southern and Northern Districts of the United States District Courts.
Daniel T. Fleischer
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Aventura, FL Estate Planning Lawyer with 18 years experience
(305) 984-7545 2875 NE 191st St
#403
Aventura, FL 33180
Free ConsultationEstate Planning, Elder and Probate
University of Miami
Gregory W. Kabel
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Fort Lauderdale, FL Estate Planning Attorney with 30 years experience
(954) 761-7770 1 East Broward Blvd
Suite 700
Fort Lauderdale, FL 33301
Free ConsultationEstate Planning and Probate
University of Chicago
"I grew up immersed in a family business which supplied goods & services to restaurants and institutions throughout the Midwest. The youngest of three brothers, as an attorney, I worked closely with my parents and siblings to design a succession plan for the business and an estate plan to maximize our parents’ financial legacy. It is a legacy which now will endure for years to come. It was the satisfaction from this experience, together with a natural passion for client service, that has led me to focus my practice on Estate Planning, so that clients may enjoy the peace...
Richard Kaplan
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Hollywood, FL Estate Planning Lawyer with 37 years experience
(954) 752-1732 4310 Sheridan Street, 2nd Floor
Hollywood, FL 33021
Free ConsultationEstate Planning, Business, Probate and Real Estate
University of Miami School of Law, Cleveland State University and The Ohio Northern University Pettit College of Law
The Law Offices of Richard J. Kaplan, P.A., offer many legal services to our clients. Practicing primarily in the areas of Wills/Trusts, Estate Planning, Probate, Real Estate and Mortgage Closings, and Business Formation and Agreements. With the main office in Coral Springs (1999 University Drive, Suite 402), serving Broward and Palm Beach Counties; the firm also provides an office in Hollywood (4310 Sheridan Street, 2nd Floor), serving southern Broward and Miami-Dade County; and Delray Beach, serving Palm Beach County. Additionally, our firm is prepared to be available for matters on a variety of other subjects...
(954) 752-1732 1999 University Drive, Suite 402
Coral Springs, FL 33071
(954) 752-1732 298 NE 2nd Ave.
Delray Beach, FL 33444
Daniel F. Bachman
PREMIUM

Florida Estate Planning Attorney

University of Miami School of LawFlorida
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Mark R. Manceri
PREMIUM

Florida Estate Planning Lawyer with 34 years experience

University of MiamiFederal Court - Southern District of Florida, U.S. Tax Court and Florida
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Estate Planning Lawyers in Nearby Cities

Estate Planning Lawyers in Nearby Counties