Private letter rulings (PLRs) are one of many tools that tax and wealth planning professionals can employ to benefit their clients, but many professionals are unaware of the benefits of PLRs or don’t know how to obtain PLRs.  Our guest, S. Eva Wolf, will provide us with guidance on the PLR process as it relates to common estate, gift and generation-skipping transfer tax issues.   About Our Guest:S. Eva Wolf’s 15-year legal career has followed an atypical path; she has twice moved between private practice and government practice. Towards the beginning of her legal career, she worked as an Attorney (Estate Tax) in the IRS Estate & Gift Tax division, then returned to private practice where she advanced from associate to partner at Mitchell Silberberg & Knupp LLP, one of the oldest and most respected law firms in Los Angeles. Prior to joining the IRS Office of Associate Chief Counsel (PSI) as a Senior Attorney (Tax) in April 2020, Eva was a partner at Withers Bergman LLP, an award winning, global law firm. An Arizona native, Eva earned a B.A. in Sociology and a minor in Philosophy from Arizona State University and a J.D. from the University of Arizona. Eva also earned a Tax LL.M. from Loyola Law School, where she now teaches Estate & Gift Tax.  Eva also presented a webinar for CLA on the subject of this podcast episode, which can be found here:  Nuts & Bolts of Private Letter Rulings (inreachce.com)About Our Host: Host Anna Soliman is Trust Counsel and Managing Director for Fiduciary Trust International of California out of the Los Angeles Office. Prior to joining Fiduciary Trust International, Anna was an estate tax attorney for the Internal Revenue Service and also worked in private practice, specializing in estate planning and trust administration for ultrahigh net worth individuals.  She is also a TEXCOM member and is involved with the Fiduciary Income Tax Section of the American Bar Association. Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Join us for a conversation with neuropsychologist Jonathan Canick about the interplay between aging and an elder client’s capacity to execute estate planning documents.  Aging itself has no direct effect on mental capacity, but ageist stereotypes and implicit biases abound.  Indeed, many physicians mistakenly assume that advancing age results in cognitive decline.  At the same time, mental function deficits are often overlooked in clinical settings and may inhibit a person’s ability to make decisions.  How then, if at all, should estate planners consider the age of their clients when undertaking estate planning?  About Our Guest:Dr. Jonathan Canick has practiced neuropsychology for over 30 years.  He is a member of the departments of psychiatry and neuroscience at California Pacific Medical Center and an associate clinical professor at the University of California, San Francisco.  He evaluates, consults, and testifies on matters related to mental capacity, undue influence, and elder financial abuse.  He also provides education and training to health care, legal, and financial professionals.  Dr. Canick may be reached at jc@drcanick.com.  About Our Host:Jeffrey Galvin is a partner at Downey Brand LLP based in Sacramento.  He litigates trust and estate disputes around Northern California, representing trustees and beneficiaries.  His cases often involve mental capacity and undue influence issues.  Jeff created and edits the blog Trust on Trial, which covers California trust and estate litigation.  He is a member the Executive Committee of the Trusts and Estates Section of the California Lawyers Association.Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

What is a conservatorship? Over the past few years, “conservatorship” has become a popular buzz word and the topic of many discussions in the media. With this new-found attention on conservatorships, California lawmakers have been busy, passing multiple bills and changing the landscape of how conservatorships are established, managed, and supervised in California Probate Courts. Although there is some criticism of the restrictive nature of conservatorships, these proceedings are designed to protect California residents who cannot properly manage their own affairs. Our guest, Joseph Gruber, Jr., Esq., answers our initial question—what is a conservatorship—and so much more. About Our GuestJoseph Gruber, Jr., Esq., is an attorney with Aaron, Riechert, Carpol, and Riffle, APC. The Board of Legal Specialization of the California State Bar Association has certified Mr. Gruber as a specialist in Estate Planning, Trust, and Probate Law. Mr. Gruber frequently handles conservatorship matters and is often appointed by the superior courts of San Mateo County and Santa Clara County to serve as independent counsel for various conservatees. Mr. Gruber is also the chair of the Estate Planning, Trust, and Probate Section of the San Mateo County Bar Association. You can contact Mr. Gruber at the information in the following link: https://www.arcr.com/attorneys-staff/joseph-e-gruber-jr/You can find Mr. Gruber’s recent webinar on conservatorship basics at the following link: https://calawyers.org/event/webinar-the-nuts-and-bolts-of-conservatorship-law/About Our HostKevin Bryce Jackson, Esq. is an attorney in the Private Client and Tax Division at Withers Bergman LLP. Mr. Jackson’s practice focuses on Trusts and Estates, with an emphasis on Trust and Estate Litigation. Mr. Jackson is currently a member of the Executive Committee of the Trusts and Estates Section of the California Lawyers Association (TEXCOM). You can contact Mr. Jackson at the information in the following link: https://www.withersworldwide.com/en-gb/people/kevin-bryce-jacksonTrust Me is produced by Foley Marra Studios Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

In this episode, our guest Josie M. Porras Corporon, CELA, will be diving into the misunderstood world of elder law.  This episode is geared towards practitioners who don’t know what an elder law attorney does and when they need to refer their clients to an elder law attorney; as well as to the general public as a guide for where to start when they want to plan for a long term disability in addition to their passing.  We will discuss the basics of long term care planning and public benefits and provide examples of when and how to best plan for a crisis. About Our Guest:Josie M. Porras Corporon, CELA is a Certified Elder Law Attorney by the National Elder Law Foundation, Certified Specialist, Estate Planning, Trust & Probate Law by the State Bar of California Board of Legal Specialization, Certified Dementia Care Practitioner by the National Council of Certified Dementia Practitioners. As a Certified Elder Law Attorney, she is well-versed in creating a plan to protect families in the event of crisis as well as helping families deal with the crisis with or without planning.  Josie received her BA/BSW in Social Work from California State University, Chico, and her JD from the University of Iowa College of Law. Josie was a medical social worker prior to becoming an attorney and has incorporated those skills into her law practice. She is the appointed attorney representative on the State’s Advisory Committee on Alzheimer’s Disease and Related Dementias; is a member of the National Academy of Elder Law Attorneys, Past President of the Northern California Chapter; and is appointed to the Executive Board for Legal Services of Northern California. Locally, she sits on the Advocacy Committee for the Chico Chapter of the Northern California and Northern Nevada Chapter of the Alzheimer’s Association and is a Board Member at the Peg Taylor Center. Josie can be reached at (530) 892-2421.About Our Host:Host Kimberly R. McGhee is a Certified Specialist in Estate Planning, Trust & Probate Law by the State Bar of California Board of Legal Specialization, Certified Elder Law Attorney by the National Elder Law Foundation, and V.A. Certified Accredited Attorney. She is a Member of the California Lawyers Association, Trusts and Estates Executive Committee (TEXCOM), former President of the Southern California National Academy of Elder Law Attorneys, Member of the Board of Directors for Palomar Health Medical Group, Member of the Board of Directors for Southern Caregiver Resource Center, contributing author and editor for CEB (Continuing Education of the Bar’s) Trusts & Estates practice guide and Vice-Chair of the North County Bar Association California Conference of Delegates. She also serves as a Court Appointed Attorney and Guardian Ad Litem in the Superior Court of San Diego County, California.  Trust Me is Produced by Foley Marra StudiosThank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Probate matters and general civil matters can sometimes be seen as operating in two separate worlds.  However, in practice, these worlds often interact with one another.  In this episode, we are covering probate and civil crossover issues.  We discuss a lot of the basic concepts and considerations given when choosing to file either a probate or civil case and dealing with concurrent litigation.  We also briefly address some new legislation as well as other practice tips that may prove helpful in tackling these issues.About Our GuestsBen Futernick is a research attorney in the Civil Division of the Los Angeles Superior Court.  Ben has experience working on both the civil side and probate side, including the assignment of relating cases to one another.  He recently coauthored two MCLE articles for the Daily Journal entitled “Introduction to Powers and Duties of Guardians Ad Litem” and “Minor's Compromises and Possible Changes to Guardian Ad Litem Statutes.”David Gibson is a probate attorney for the Los Angeles Superior Court.  David previously worked as a research attorney in the probate department handling law and motion matters and, in private practice, advised and represented clients in family law proceedings.Erin Norcia is a partner at Temmerman, Cilley & Kohlmann, LLP.  Erin’s practice focuses on trust, probate, and conservatorship litigation.  She is a member of the California Lawyer Association Trusts and Estates Section’s Executive Committee.  Erin is also a fellow of the American College of Trust and Estate Counsel (ACTEC) and is an Adjunct Professor of the Wills & Trusts Course at Santa Clara University School of Law.About Our HostRyka Farotte is a research attorney at the Los Angeles County Superior Court.  He is currently a member of the Executive Committee of the California Lawyer Association’s Trusts and Estates Section.Produced byFoley Marra Studios (thefoleymarrastudios.com)Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Amending revocable trusts is such a common occurrence for estate planners that the procedure for doing so may be given little thought. Most trust instruments include provisions establishing the procedures for amendment, but what if those procedures are not followed? Should the amendment be held invalid?Two appellate court decisions, King v Lynch and Haggerty v. Thornton take up the question. The courts interpret Probate Code Sections 15402 and 15401(a)(2) differently, and as a result reach inconsistent conclusions. At issue is under what circumstances the so called “statutory method” of revocation of 15401(a)(2) may apply to trust amendments.Guest Jennifer Campbell is Senior Counsel, Trusts and Estates at Loeb & Loeb, and has recently authored an article for the Trusts and Estates Quarterly (Volume 28, Issue 2, Spring 2022) entitled “Courts Do Not Agree on the History and Meaning of California Probate Code Section 15402”. For over 30 years, Ms. Campbell has concentrated her practice in the trusts and estates area, focusing on the administration of trusts and estates and estate planning.  Ms. Campbell routinely advises and assists individuals and corporate fiduciaries with a myriad of matters including constructing estate plans, fiduciary legal risk management, trust funding, trust distributions, preparing estate and gift tax returns, and negotiating and drafting settlement agreements.  Guest Howard Kipnis is of Counsel at the firm of Artiano Shinoff  and has over 38 years of experience representing corporate fiduciaries, financial institutions, broker-dealers and brokerage companies, as well as small businesses and individuals, in dispute resolution and litigation arising from banking, brokerage and probate and trust services. For 22 years Mr. Kipnis has received Martindale-Hubbell’s highest peer-reviewed rating for professional excellence (“A-V Preeminent”). and professional achievement (“Distinguished”). In the last four years he has also been honored as one of San Diego Magazine’s “Top Lawyers” in both Banking and Probate and Trust Litigation, and selected by “San Diego Super Lawyers” in those fields as well. Mr. Kipnis now serves on the Trust and Estates Executive Committee of the California Lawyers Association (TEXCOM), where he currently chairs or vice chairs several of TEXCOM’s Subcommittees, including Litigation and Educating Seniors. Jennifer and Howard are presenters on a California Lawyers Association webinar entitled “Will King Still be King After Haggerty: Is the Procedure for Revocation of a Trust Available for Modification?” https://calawyers.org/event/webinar-will-king-still-be-king-after-haggerty-is-the-procedure-for-revocation-of-a-trust-available-for-modification/ Herb Stroh is of Counsel at McCormick Barstow LLP, based in the San Luis Obispo office. Herb is a past Chair of the Trusts and Estates Section of the California Lawyers Association (TEXCOM), and serves as TEXCOM’s representative on the CLA Board.Trust Me is produced by Foley Marra StudiosThank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Surveys reveal an equity gap in estate planning.  Although everyone should have an estate plan, Americans in communities of color are less likely to have plans in place.  Without powers of attorney and health care directives, families may find it hard to manage the affairs of their incapacitated elders.  And when elders die without a trust or will, it may be difficult to keep the home and other assets in the family.Verleana Green-Telusca, a lawyer in Oakland, describes how she became an estate planner and the innovative community outreach program that she developed.  In 2014, Verleana founded The Estate and Retirement Planning Specialists, which offers free educational programs regarding estate and retirement planning.  She uses actors to dramatize the importance of estate planning by playing out a family drama.  Drawing on her experience, she shares thoughts on expanding access to estate planning.About Our Guest:Verleana Green-Telusca founded and operates an estate planning law firm.  She received her bachelor’s degree from UC Berkeley and her law degree from the University of San Francisco School of Law.  She discovered a passion for estate planning and went on to receive an LLM in Taxation from Golden Gate University Law School.  She has taught Elder Law at USF School of Law.  She recently received a Jefferson Award for her community service.About Our Host:Jeffrey Galvin is a lawyer at Downey Brand LLP based in Sacramento.  He litigates trust and estate disputes around Northern California.  Jeff created and edits the blog Trust on Trial, which covers California trust and estate litigation.  He is a member the Executive Committee of the Trusts and Estates Section of the California Lawyers Association.Trust Me is produced by Foley Marra Studios.Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

There’s a lot of talk about student loan debt and the rising cost of college education.  One tax effective solution for clients who want to help their children or grandchildren with this rising cost is a 529 plan.  In this episode, our guest David Oh will review the basic rules of 529 plans and discuss what clients should consider when setting up such plans. He will also examine the tax and financial differences between 529 plans and other gifting options.  David Oh (Trust Counsel and Managing Director for Fiduciary Trust International of California) is a senior trusts and estates advisor with broad experience in estate planning and trust administration. He advises clients on matters including tax planning, tax compliance, wealth transfer techniques, and charitable strategies. He earned a Master of Laws (LLM) in taxation at Boston University School of Law, Juris Doctor from University of the Pacific, and Bachelor of Arts in legal studies from University of California at Berkeley. He is a Certified Specialist in both Taxation Law as well as in Estate Planning, Trust and Probate Law by the State Bar of California. David sits on the boards of Continuing Education of the Bar and the Estate and Gift Tax committee of the California Lawyer’s Association.  David can be reached at: david.oh@ftci.com David also presented a webinar entitled 529 Plan Basics for Estate Planning, which can be found here: Education – California Lawyers Association (calawyers.org) Host Anna Soliman is Trust Counsel and Managing Director for Fiduciary Trust International of California out of the Los Angeles Office. Prior to joining Fiduciary Trust International, Anna was an estate tax attorney for the Internal Revenue Service and also worked in private practice, specializing in estate planning and trust administration for ultrahigh net worth individuals.  She is also a TEXCOM member and is involved with the Fiduciary Income Tax Section of the American Bar Association. Trust Me is Produced by Foley Marra Studios.Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Many elders who need support with their activities of daily living want to remain in their homes as long as possible.  How can caregivers be hired and paid in compliance with the law?  What do California trust and estate lawyers need to know to advise their clients?Our guest Bob King provides an overview of the tricky employment and tax laws that apply to in home caregivers in California.  A caregiver who works a long shift cannot be paid a straight hourly wage “off the books.”  Under the Domestic Worker Bill of Rights, even when caregivers meet the definition of “personal attendant,” they are entitled to overtime if they work more than nine hours in a day or 40 hours per week.Bob explains how parenting his daughter led him into this practice area and why caregiving for elders often carries greater potential liability than caregiving for children.  Indeed, elders who directly employ caregivers without following the rules may find themselves facing hefty wage and hour claims as well as federal and state tax liability.  When the elder passes, the lingering liability can complicate the administration of the elder’s estate and/or trust. About Our Guest:Attorney Bob King created and operates Legally Nanny®, an employment law firm located in Orange County that represents home care and nanny agencies as well as household employers.    A graduate of University of Chicago Law School, Bob has served on the Boards of Directors of the Home Care Association of America and the International Nanny Association.  He was also the General Counsel for the Association of Premier Nanny Agencies. About Our Host:Jeffrey Galvin is a partner at Downey Brand LLP based in Sacramento.  He litigates trust and estate disputes around Northern California, representing trustees and beneficiaries.  His cases often involve contested administrations of trusts and estates.  Jeff created and edits the blog Trust on Trial, which covers California trust and estate litigation.  He is a member the Executive Committee of the Trusts and Estates Section of the California Lawyers Association.TRUST ME is produced by Foley Marra Studios.Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

In this episode, our guest Michael DiBernardo will be diving into the exciting world of fiduciary income taxation.  This episode is geared towards practitioners who don’t deal with trust income tax rules on a daily basis.  We will discuss a basic and practical overview of fiduciary income tax as it relates to estate planning and trust administration.   About Our Guest:Mike DiBernardo is a Certified Public Accountant specializing in tax and accounting solutions for small businesses. As a Certified Tax Coach, he is highly skilled in tax planning and creates sophisticated strategies to minimize taxes for businesses and their owners.Mike has been practicing as an accountant for almost 10 years. He graduated Summa Cum Laude from the University of California, Los Angeles (UCLA) with a Bachelor of Arts in Business Economics and a Minor in Accounting. Prior to founding DiBernardo & Company, P.C., he worked with Fortune 500 and other publicly traded companies on complex domestic and multinational transactions at PricewaterhouseCoopers.  Mike can be reached at: miked@mbamdcpas.com  Mike also published an article that can be found here: https://www.trustestatecpa.com/site_images/California_CPA-March-April_2021-2.pdfAbout Our Host: Host Anna Soliman is Trust Counsel and Managing Director for Fiduciary Trust International of California out of the Los Angeles Office. Prior to joining Fiduciary Trust International, Anna was an estate tax attorney for the Internal Revenue Service and also worked in private practice, specializing in estate planning and trust administration for ultrahigh net worth individuals.  She is also a TEXCOM member and is involved with the Fiduciary Income Tax Section of the American Bar Association. Trust Me is produced by Foley Marra StudiosThank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

This Episode of “Trust Me” is Part 2 of a multi-episode series, which features an interview with Ryan Szczepanik and Ciarán O’Sullivan, the co-authors of the article: “When They Don’t Clap for Anti-SLAPP.” The article appeared in the California Trusts and Estates Quarterly, Volume 28, Issue 1, published in 2022 by the Executive Committee of the Trusts and Estates Section of the California Lawyers Association (“TEXCOM”). In our first episode with Ryan and Ciarán, we covered the general use of SLAPP lawsuits and anti-SLAPP motions. In this episode, we discuss the application of anti-SLAPP motions in trust and estate disputes, policy considerations and potential legislation concerning anti-SLAPP motions in trust and estate cases, and practical tips for handling anti-SLAPP motions in the probate court. About our Guests:Ryan J. Szczepanik, J.D., is a California Certified Specialist in Estate Planning, Trust and Probate Law. He is a Member of TEXCOM.Ciarán O'Sullivan has litigated the entire range of trust and estate related disputes since 1998. He is a Member of TEXCOM, and is the current chairman of its Litigation sub-committee. He is a frequent writer and presenter on topics of interest to Trusts and Estates litigators, and has published articles in the Trusts and Estates Quarterly, the Daily Journal, and elsewhere on trial and appellate procedure.    About our Host:Kevin Bryce Jackson represents fiduciaries and individuals throughout California in a wide range of trust and estate matters. He is the New Lawyers Section’s liaison to TEXCOM.If you have questions, comments, and/or suggestions for future topics, please email Anna Soliman at asoliman@ftci.com Trust Me is Produced by Foley Marra Studios www.thefoleymarrastudios.comThank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

This Episode of “Trust Me” is Part 1 of a multi-episode series, which features an interview with Ryan Szczepanik and Ciarán O’Sullivan, the co-authors of the article: “When They Don’t Clap for Anti-SLAPP.” The article appeared in the California Trusts and Estates Quarterly, Volume 28, Issue 1, published in 2022 by the Executive Committee of the Trusts and Estates Section of the California Lawyers Association (“TEXCOM”). In our first episode with Ryan and Ciarán, we have a conversation about the general use of SLAPP lawsuits and anti-SLAPP motions. Later in the series, we discuss the application of anti-SLAPP motions in trust and estate disputes, policy considerations and potential legislation concerning anti-SLAPP motions in trust and estate cases, and practical tips for handling anti-SLAPP motions in the probate court.  About our Guests:Ryan J. Szczepanik, J.D., is a California Certified Specialist in Estate Planning, Trust and Probate Law. He is a Member of TEXCOM.Ciarán O'Sullivan has litigated the entire range of trust and estate related disputes since 1998. He is a Member of TEXCOM, and is the current chairman of its Litigation sub-committee. He is a frequent writer and presenter on topics of interest to Trusts and Estates litigators, and has published articles in the Trusts and Estates Quarterly, the Daily Journal, and elsewhere on trial and appellate procedure.   About our Host:Kevin Bryce Jackson represents fiduciaries and individuals throughout California in a wide range of trust and estate matters. He is the New Lawyers Section’s liaison to TEXCOM.If you have questions, comments, and/or suggestions for future topics, please email Anna Soliman at asoliman@ftci.com Trust Me is Produced by Foley Marra Studios www.thefoleymarrastudios.comThank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

This Episode of “Trust Me” features an interview with Josh Yager, co-author of the article “How Much is Too Much? Trustee Compensation and an Analysis of California Rules of Court, Rule 7.776.” The article appeared in the California Trusts and Estates Quarterly, Volume 27 issue 1, published by TEXCOM in 2021. Our conversation takes us on a deep dive of California Rules of Court Rule 7.776, breaking down each of the eight factors courts are to consider when determining a trustee’s fee. We also discuss the importance of establishing a good governance policy at the outset of a trust administration,  and what documentation is crucial in supporting a trustee fee request. About our Guest:Josh Yager is a recognized expert on the management and oversight of trust assets. He lectures and writes extensively on the policies, procedures and practices for the prudent administration of trusts. He has been invited to speak to various Bar associations, CPA chapters, estate planning councils, Professional Fiduciary Association forums and AICPA national events.Josh has testified on the subject of prudent trustee governance practices before the Texas Pension Review Board, the Alaska Retirement Management Board and has provided expert testimony within the California courts.About our Host:Host Herb Stroh is a member of McCormick Barstow LLP, practicing in the San Luis Obispo office. Mr. Stroh is a Certified Specialist in Estate Planning, Trust, and Probate by the State Bar of California Board of Legal Specialization, past Chair of TEXCOM, and represents the Committee on the CLA Board of Representatives. He has extensive experience in all aspects of trust, probate, conservatorship, and guardianship litigation.  He also advises clients on estate planning, administration of trusts, probate estates, special needs trusts, and conservatorships.If you have questions, comments, and suggestions for future topics please email Herb at herb.stroh@McCormickBarstow.com Trust Me is Produced by Foley Marra Studioswww.thefoleymarrastudios.comThank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Vulnerable elders too often fall victim to predators who marry them for financial gain.  But how should we balance the fundamental right to marry and enjoy companionship with protecting elders from financial abuse?Our guest Ellen McKissock shares her perspective on predatory marriage, including the case that got her thinking about this subject and her journey towards legislative reform.  Ellen was a lead proponent of California Assembly Bill 328, which Governor Brown signed in 2019.  AB 328 modified the Probate Code to make it more difficult for paid caregivers to take advantage of elders through marriage under suspicious circumstances.Ellen opens the conversation by reflecting on her years of service with TEXCOM, the Executive Committee of the Trusts and Estates Section of the California Lawyers Association.  She encourages trusts and estates lawyers to apply to serve on TEXCOM.  (Note: Applications are available on the CLA website and due by March 1.) About Our Guest:Ellen McKissock is a shareholder at the law firm of Hopkins & Carley based in San Jose.  Ellen has been a litigator for almost forty years, with the second half of her career focused on trusts and estates litigation.  She is the immediate past chair of TEXCOM and a Fellow of ACTEC, the American College of Trust and Estate Counsel.  Ellen works on disputes in the areas of financial elder abuse, trust and will contests, complex accountings, and breaches of fiduciary duty.  She is the author of several articles for Trusts and Estates Quarterly, including “Marrying Into Elder Abuse” and “A New Use for Confidential Marriage: Elder Abuse.”About Our Host:Jeffrey Galvin is a partner at Downey Brand LLP based in Sacramento.  He litigates trust and estate disputes around Northern California, representing trustees and beneficiaries.  Many of his cases involve allegations of mental incapacity or undue influence.  Jeff created and edited the blog Trust on Trial, which covers California trust and estate litigation.  Like Ellen, Jeff is a member of TEXCOM. Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Our guests for this episode are two former IRS Estate and Gift Tax Attorneys, Eva Wolf and Michael Perlmutter. Eva and Michael will discuss the general audit process for Estate and Gift Tax returns. They will also cover common mistakes made based on their extensive experience in auditing hundreds of these returns.About Our Guests:Eva Wolf is currently a Senior Attorney in the Passthroughs & Special Industries division of the IRS Associate Office of Chief Counsel, where she advises IRS examination groups and taxpayers regarding the correct interpretation and application of federal transfer tax laws, in part by writing Treasury Regulations, PLRs, and CCAs. At the beginning of her legal career, she worked in the IRS Estate & Gift Tax division as an estate tax attorney. She then moved to private practice and, until a year and a half ago, she was a partner at Withers Bergman, and prior to that she was a partner at Mitchell Silberberg & Knupp – both in their Los Angeles offices. She is also an Adjunct Professor at Loyola Law School, where she teaches Estate & Gift Tax. She can be reached at: (202) 317-3893Michael Perlmutter is a licensed attorney, CPA and Valuation Specialist at Perlmutter Law and Valuation, Inc. Michael is an experienced valuation expert with an extensive 27-year career at the Internal Revenue Service as an Estate Tax Attorney, Revenue Agent and Valuation Specialist. His IRS career provided invaluable exposure to complex valuation issues involving a multitude of different assets. Michael has written IRS valuation related training materials, taught and mentored IRS attorneys, is a frequent presenter at seminars, and is also an instructor at UCLA Extension. He can be reached at: michael@perlmutter-law.comAbout Our Host: Host Anna Soliman is Trust Counsel and Managing Director for Fiduciary Trust International of California out of the Los Angeles Office. Prior to joining Fiduciary Trust International, Anna was an estate tax attorney for the Internal Revenue Service and also worked in private practice, specializing in estate planning and trust administration for ultrahigh net worth individuals.  She is also a TEXCOM member and is involved with the Fiduciary Income Tax Section of the American Bar Association.  Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Our guest for this episode, Terrence M. Franklin, shares an incredible story of a Last Will and Testament from 1846 that played a very important role in his family history. He hopes that telling this story can help bend the arc of history towards justice.  About Our Guest:Terrence M. Franklin is a partner at Los Angeles based firm Sacks Glazier Franklin & Lodise.  He is a seasoned attorney with nearly three decades of experience handling trust and estates and probate litigation, disputes and appeals. Terry is also a member of ACTEC (the American College of Trust and Estate Counsel) and was the immediate past Chair of the Diversity, Equity and Inclusion Committee.  He’s also served as Chair of the Diversity Committee of the Real Property Probate and Trust Law Section of the American Bar Association.  He can be reached at: tfranklin@trustlitigation.laAbout Our Host: Host Anna Soliman is Trust Counsel and Managing Director for Fiduciary Trust International of California out of the Los Angeles Office. Prior to joining Fiduciary Trust International, Anna was an estate tax attorney for the Internal Revenue Service and also worked in private practice, specializing in estate planning and trust administration for ultrahigh net worth individuals.  She is also a TEXCOM member and is involved with the Fiduciary Income Tax Section of the American Bar Association.  Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

In this month’s episode of Trust Me! we interview Chelsea Suttmann and Melissa Karlsten, authors of a recent article entitled “Advanced Planning—A Decade in Review: What Have We Learned Over the Last Decade and Where Are we Headed?” The article appeared in Volume 27, Issue 1 of the California Trusts and Estates Quarterly published by the Trusts and Estates Section of the California Lawyers Association.We discuss changes and threatened changes in estate tax law from 2010 forward, from the fiscal cliff “use-it-or-lose-it” estate tax exemption planning to the Tax Cuts and Jobs Act of 2017. We next turn our attention to the estate tax proposals before Congress, particularly the Biden Administration’s “Build Back Better” plan. Although the legislation is still very fluid, listeners will get a sense of what might be coming our way in the near future. We also reflect on the lessons learned through the twists and turns of estate tax law in the last decade, and what planners should be thinking about and discussing with their clients as we move into 2022.Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

In writing or performing, it is important to know your audience.  In probate litigation, your audience is often the judicial officer presiding over the case.  In this podcast, we sit down with Judge David J. Cowan to get his view on some key topics in handling contested probate proceedings.First, we explore the subject of pleadings and crafting a petition to tell a story.  We next discuss bench trials and how Judge Cowan approaches them, including how he considers testimony on mental capacity and susceptibility to undue influence.  Lastly, we discuss a bit narrower of a topic, relating civil cases to probate cases, which Judge Cowan currently oversees.This podcast should provide some insight on how a judicial officer may look at your case.About Our GuestJudge David J. Cowan is Supervising Judge of the Civil Division of the Los Angeles County Superior Court.  He previously served as Supervising Judge of the Probate and Mental Health Division of the Superior Court.  Judge Cowan is also a member of the Probate and Mental Health Advisory Committee to the Judicial Council of California as well as former vice-chair of the Probate Law Committee of the California Judges Association.About Our HostRyka Farotte is a research attorney at the Los Angeles County Superior Court.  He is currently a member of the Executive Committee of the California Lawyer Association’s Trusts and Estates Section.Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

The trustee is in the driver’s seat in how a trust is administered, deciding when and how assets will be allocated.  Parents who create trusts to benefit their children often pick one or more of them to serve as trustee.  The beneficiaries become unhappy with what the trustee is doing or failing to do.   A lawyer hired by the beneficiaries may file a petition in the Superior Court asking the judge to remove the trustee.When is enough, enough?  What factors will a California probate judge consider when deciding whether to remove a trustee?  In this episode, we discuss Trolan v. Trolan, a case involving six sibling co-trustees, the Court of Appeal provided guidance to trustees, beneficiaries and their lawyers and explore the subject of trustee removal litigation.  The key statute is California Probate Code section 15642.  We’ll also talk about how disputes might be resolved in mediation, which a probate judge can require under Breslin v. Breslin.About Our Guests:Denise E. Chambliss is a shareholder at Hoge Fenton Jones & Appel based in San Jose.  She chairs the firm's Trust and Estate Practice Group and its Trust and Estate Litigation Practice Group.  She litigates trust and estate cases across California and wrote an article on Trolan that appeared in Trusts and Estates Quarterly.  Denise was the lead attorney in a published case of first impression, Wilkin v. Nelson, in which the court granted judicial reformation of a decedent’s pour-over will to exclude unintended community property.  As an Alameda County Superior Court judge for over 20 years, Judge Marshall Whitley developed a statewide reputation as an expert in trust and estate cases.  He served as Supervising Judge, Judicial College faculty, Chair of the Probate Section for the Judicial Council’s Education & Research Committee, and Chair of the Council’s Probate Advisory subcommittees on Trusts and Rules & Forms.  As a law professor, Judge Whitley taught Taxation, Wills & Trusts, Probate Procedure, and Mediating Trust & Estate Disputes.  Currently a mediator – arbitrator - special discovery master, Judge Whitley helps resolve complex disputes involving technical and highly emotional issues.  He is a member of the panel at ADR Services, Inc.  About Our Host:Jeffrey Galvin is a partner at Downey Brand LLP based in Sacramento.  He litigates trust and estate cases around Northern California, representing trustees and beneficiaries.  He created and edited the blog Trust on Trial, which covers on California trust and estate litigation.  He is a member of the Executive Committee of the Trusts and Estates Section of the California Lawyers Association. Thank you for listening to Trust Me!Trust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek

Inheritance forgery can take many forms, including phony estate planning documents that redirect assets to a scammer and fake deeds that spring the family home from the decedent’s estate.  Forgery used to be a crime that could result in the death penalty.  But in the mid-twentieth century, concern about forgery waned.  Based in part on the perception that counterfeit estate plans are rare, several states relaxed the formalities traditionally associated with wills in an effort to avoid technical deficiencies that might cause them to fail.   Has the pendulum swung too far?  In California and elsewhere, inheritance forgery may be more common than many folks assume and perhaps we should find new ways to combat it.  Certainly we should keep forgery risks in mind as we consider statutory innovations like electronic wills created on smartphones.   Professor David Horton is our guest for this episode.  The topic of this podcast, his co-authored piece Inheritance Forgery, appeared in the Duke Law Journal and can be downloaded along with his other articles here.   The podcast begins with a tale about high stakes fraud in rural Kansas.  As reported in an appellate opinion, an elderly widower named Earl Field hired Wanda Oborny to be his bookkeeper.  She forged a codicil (i.e., amendment) to his will and nearly ended up with half of his $20 million estate, to the detriment of a local university.  Justice prevailed (after a lengthy trial and appeal) and Oborny eventually pleaded guilty to mail fraud.  Along the way, a murder/suicide took the lives of the two “witnesses” to the codicil.    About Our Guest: David Horton is a Professor of Law at UC Davis. He received his B.A. cum laude from Carleton College in 1997 and his J.D. from UCLA School of Law in 2004. At UCLA, he was elected to the Order of the Coif and served as Chief Articles Editor of the UCLA Law Review.  He then practiced at Morrison & Foerster in San Francisco and clerked for the Honorable Ronald M. Whyte of the United States District Court for the Northern District of California.Horton teaches and writes in the areas of wills and trusts, arbitration law, and contracts.  His work has won several national awards and appeared in the Yale Law Journal, Stanford Law Review, N.Y.U. Law Review, University of Pennsylvania Law Review, California Law Review, among many other journals. About Our Host:Jeffrey Galvin is a partner at Downey Brand LLP based in Sacramento.  He litigates trust and estate cases across Northern California.  He created and edited the blog Trust on Trial.  He is a member of the Executive Committee of the Trusts and Estates Section of the California Lawyers Association.  This is his first foray into podcasting. Produced by: Foley Marra StudiosTrust Me is Produced by Foley Marra StudiosEdited by Todd Gajdusek