Los Angeles Real Estate Litigation Lawyer Jeffer Mangels Butler & Mitchell LLP Home
Burton Mitchell‘s article titled “GRATs: Time Is Running Out” was published in the Elite Advisor Forum. To view this article as a pdf, click here. “By transferring appreciating assets to a GRAT, individuals may transfer those assets free of gift or estate taxes, provided the grantor outlives the GRAT annuity term and the transferred assets […]
Megan Earhart co-wrote the article “New Legislation Brings Some Clarity to Estate Planning” published on Nov. 8, 2010.
Gordon Schaller’s article "The Perfect Storm of Estate Planning Coming to an End" was published by The Elite Advisor Forum, the financial services industry’s premier online destination for financial advisors who serve affluent individuals. "Early speculation about changes to the 2009 income, gift and estate taxes by the Democrat-controlled Congress and administration was quickly replaced […]
2010: "Repeal" of the Federal Estate Tax The Economic Growth and Tax Relief Reconciliation Act of 2001 (the "2001 Act") made headlines at the time of its passage because it contained provisions that would repeal the estate tax and the generation-skipping transfer ("GST") tax. The truth is that the 2001 Act replaces the federal estate […]
Taxpayers with unreported income from offshore accounts now have until October 15, 2009 to voluntarily disclose that information to the IRS. This one-time extension — from September 23, 2009 to October 15, 2009 — will allow taxpayers and their attorneys to prepare the necessary documentation to qualify for the special penalty provisions. As we reported […]
Disputes can often arise in the administration of a trust or a probate estate, especially when there are substantial amounts of money involved or when family conflict is present. These disputes can arise between beneficiaries, between a trustee or other fiduciary and beneficiaries, or from third parties. JMBM’s trusts and estates lawyers intentionally foster a […]
Speculation runs rampant about the income, gift and estate tax changes that will result from the administration of President-Elect Obama. Most of the recent discussion has focused on tax rates applicable to ordinary income, capital gains, and dividends. Gift and estate tax changes, which affect most of readers of this newsletter, have received much less […]
Gordon Schaller and Scott Harshman authored Chapter 1 of the California CEB Special Needs Trust Book titled "Introduction to Planning for Persons With Disabilities."
Living Trusts: How Special Distribution Provisions Can Help You Achieve Your Objectives By Gordon A. Schaller and Scott Harshman Special Distribution Provisions in Living Trusts The living trust is one of the most basic estate planning tools available, but some lawyers adopt a "one-form-fits-all" approach to drafting the trust. Many clients have special situations that […]
Scott Harshman authored the article, "Private Annuities: An Income Tax Deferral Technique," published in the Orange County Business Journal.
