Representative Experience

Estate Planning and Trust and Estate Administration

• Assist clients with drafting and funding basic estate plans (e.g., trust, will, advance health care directive, et al.) and complex multi-generational estate plans (including multigenerational trusts, spousal lifetime access trusts, grantor retained annuity trusts, intentionally defective grantor trusts, and incomplete gift trusts; et al.).*
• Assist clients with prenuptial agreements, transmutation agreements, and other issues relating to community and separate property.*
• Represent personal representatives in California probate administrations.*
• Represent fiduciaries and beneficiaries in trust litigation, including preparing reports/accountings to the Court, ex parte petitions, discovery, motions to seal, pleadings, etc.*
• Advise clients on closely held business restructuring.*
• Prepare and files estate and gift tax return.*
• Advise trustees and fiduciaries on ethical and fiduciary obligations to beneficiaries.*

Federal, State and Local Tax Planning and Audit

• Provide guidance on California’s Income Taxation of Non-Grantor Trusts.*
• Advise grantors and fiduciaries on federal and California income tax consequences of trust and estate planning.*
• Advise individuals on state tax consequences of California residency and exit planning.*
• Represent individuals and entities in CA Franchise Tax Board audits.*
• Represent real property owners in Property Tax Assessment Appeals.*
• Represent employers in California Employment Development Department (Employment Tax) Audits.*
• Advise U.S. and non-U.S. persons on inbound/outbound transactions and U.S. reporting obligations.*

*Matters handled prior to joining Foley.