Paul Hayes is described as "responsive and excellent" by a commentator. He advises high net worth families and closely held enterprises on tax, trust and estate planning and business succession plans. Hayes also handles trust and estate administration and contentious tax matters. "He is viewed as a really good estate planner in the field," says another attorney, adding: "He has a really good temperament in court, he is easy to trust. Clients trust him. He has a high likeability factor which is needed for this job."