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Our firm focuses primarily on gift tax, estate tax, generation skipping transfer tax and income tax planning to achieve our clients' goal for asset protection, wealth preservation and disposition of assets to the future generations. We assist clients in connection with minimum distribution planning and the selection of appropriate "designated beneficiaries" for qualified retirement plans (including government sponsored plans) and Individual Retirement Accounts (IRA's). We also advise non-U.S. clients concerning the U.S. income, gift, estate and generation skipping transfer tax implications of various types of transfers, whether directly or through the use of a trust or other entity, to a U.S. citizen or resident, the rules for determining the "residency" status of a non-U.S. citizen and the U.S. income tax implications of a non-U.S. citizen becoming a U.S. resident. Our firm prepares the following types of estate planning documents: wills; revocable "living" trusts; irrevocable trusts, including "special needs" trusts, qualified personal residence trusts (QPRT's), grantor retained annuity trusts (GRAT's), grantor retained uni-trusts (GRUT's), qualified domestic trusts (QDOT's) for non-U.S. citizen spouses, life insurance trusts (ILIT's), and other types of Crummey trusts and IRC Section 2503(c) trusts for gifting purposes; durable powers of attorney for assets; advance health care directives; and property co-ownership agreements, including pre-nuptial agreements, property transmutation agreements (to affect gifts of separate property to community and/or vice versa) and non-prorata property agreements (to permit the division of community property between spouses on a non-prorata basis).


Our firm also advises in connection with charitable giving planning, including (i) the formation and operation of various charitable trusts, including charitable lead trusts (CLT's), charitable remainder trusts (CRT's) and charitable organizations, including private foundations and public charities; (ii) the preparation and filing of state and federal applications for determination of tax-exempt status of charitable organizations; and (iii) assistance with the proper tax reporting of the various planning devices, including the proper valuation of the property gifted to support the charitable deduction, the determination and distribution of the required payments from private foundations, CRT's and CLT's, and advice regarding the preparation and filing of income tax returns due from CLT's, CRT's and/or charitable organizations.


Our firm advises fiduciaries, including executors, administrators and trustees, and beneficiaries on all aspects of estate, probate and trust administration, including the preparation of estate tax returns (IRS Form 706 or 706NA and California Form ET-1), assistance in the preparation of fiduciary income tax returns (IRS Form 1041 and California Form 541), the allocation of generation skipping transfer tax exemptions, the funding of sub-trusts (such as marital, credit shelter and/or generation skipping trusts) created under the estate plan, the income taxation of and income tax planning for estates and trusts, the use, preparation and implementation of "qualified disclaimers" and other aspects of post-mortem planning.


Our firm advises clients concerning the formation of various types of business entities, including family limited partnerships (FLP's), general partnerships, joint ventures, limited liability companies (LLC's), sub-chapter S corporations (S Corps) and regular corporations (C Corps), to operate various types of business endeavors. Our firm also provides business and tax advice to the various business entities and their owners, directors and officers concerning the on-going operation and management of their business activities. Our services include the preparation of organizational documents, including Articles, bylaws, required filings with the California Department of Corporations, the issuance of ownership interests in the entity, the preparation of organizational meeting minutes and the preparation and filing of Sub S elections, if appropriate; the preparation of minutes of meetings, including annual meetings of directors, shareholders, members, etc; advice and preparation of business related agreements such as employment contracts, medical reimbursement plans, leases and other types of contracts related to the operation of the business; review and advice, or preparation of appropriate lease agreements; advice and assistance with business succession planning, including preparation of buy-sell agreements; advice and assistance to non-U.S. businesses regarding operations in the U.S., including the formation of U.S. business entities to conduct U.S. business activities; and tax advice and assistance to non-U.S. citizen employees of U.S. businesses regarding pre-residency tax planning opportunities and pitfalls, and the application of the expatriation tax upon cessation of U.S. resident status.