ANN C. HARRIS is an estate planning and taxation attorney. Her Certification as a Probate, Estate Planning and Trust Law Specialist designation as well as her LLM in Taxation indicated that she has met the rigorous requirements set by the State Bar of California. In her spare time she is an adjunct professor of law teaching Income Taxation of Trusts and Federal Estate and Gift Tax at the University of San Diego School of Law, and in the past taught Federal Estate and Gift Tax and an Estate Planning Workshop. She has worked in the field of probate, estates, and taxation, both domestically and internationally, for over forty years. Ms. Harris has also been an instructor, lecturer and author for various California Continuing Education of the Bar and ALI/ABA courses for income, gift, estate and generation skipping transfer tax law.

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Ms Harris has been an Instructor for the following courses offered by the California Continuing Education of the Bar (“CEB”):

• Fiduciary Income Tax (1987), 

• Fundamentals of Estate Planning (1989, 1991 and 1996), 

• Drafting Wills and Trusts (1990, 1992 and 1994),

• Tax Issues in Marital Dissolutions (1990 and 1997), 

• CEB/UCLA Estate Planning Institute (1994), 

• Current Developments in Business Law (1995, 1996 and 1997), 

• Marital Dissolution and Estate Planning Cross-Over (1996), 

• Estate Planning for the Unmarried (1997 and 1999)

• Uniform Principal and Income Act and Prudent Investor Rule (2000 and 2001).  

 

Ms. Harris is a member or has been a member of the following organizations:   

• San Diego County Bar Association (Taxation and Probate and Estate Planning Sub-sections, Co-Chair Probate and Trust Law Section in 1997 and 1998), 

• American Bar Association (Sections on Taxation and Real Property, Probate and Trust Law; Chair of Sub-committee F-9, Special Problems of Executives and Professionals, 1987-2003), 

• State Bar of California (Sections on Taxation and Estate Planning, Probate and Trust Law), 

• Member California Board of Legal Specialization, Estate, Probate and Trust Law Commission (2005- 2009); Chair of Estate, Probate and Trust Law Commission of California Board of Legal Specialization, and Vice Chair of Education Sub-Committee of California Board of Legal Specialization (2009 - 2010)

• Lawyers Club of San Diego (Treasurer, 1987 to 1989; Director, 1987-1989). 

• Program chair of the La Jolla Probate Section in 1990 and its President in 1991.

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Ms. Harris has published multiple articles on estate planning and tax law including: 

• Co-author of Article in American Bar Association Real Property, Probate and Trust Journal on Disability Planning, Spring, 1988;

• Author of "Stock Option Plans after Tax Reform," American Bar Association Probate & Property Magazine, Summer, 1989; 

• Author of "Proper Disposition of IRD Items Can Produce Tax Savings," Estate Planning Magazine (Warren, Gorham & Lamont), Sept./Oct., 1994; 

• Author of Chapter 2 ("Planner's Guide to Estate and Gift Taxes") and Chapter 3 ("Planner's Guide to Fiduciary Income Tax") for "Drafting California Irrevocable Trusts" published by CEB;

• Co-Author of Chapter 14 ("Income Taxation of Decedents, Estates, Trusts, and Beneficiaries") for Decedent Estate Administration published by CEBAuthor of Chapter 9 ("Family Business Estate Planning") and Chapter 16 ("Charitable Trusts") of California Transactions Forms, Estate Planning published by West Group;

• Contributing author for update of chapter on Generation Skipping Transfer Taxation in CEB Estate Planning Workflow Manual, originally authored by Irving Kellogg and Chapter 12, Estate Tax 

• Returns in CEB California Trust Administration; and 

• Contributing author for versions of CEB Action Guide titled "Handling Postmortem Trust Administration: A Checklist" from 1999 to 2019.

• Author of Chapter 33 (“Income Tax Concepts and Procedures”) in CEB Decedent Estate Practice

• Author Estate Planning Reporter, July 2019 “After the Final Regulations: The Deduction under IRC §199A”

• Author Estate Planning Reporter, February, 2020 “The SECURE Act of 2018”

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ANN C. HARRIS was admitted to the State Bar of California in 1981.

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ANN C HARRIS is a recipient of the “Spirit of CEB” Award”, 2013. 

 

Education:

• University of San Diego School of Law, Juris Doctor, 1980

• Boston University School of Law, LLM Taxation, 1981 

• University of California, San Diego, B.A., 1972