Trust Me

Trust and estate lawyers have a keen interest in state legislation.  The California Lawyers Association gives them a voice in Sacramento.  When conservatorships became a hot topic in the Legislature, the Trusts and Estates Section of CLA was there to provide real-world input from experienced practitioners.  The Section regularly sponsors bills to advance the fairness and efficiency of California law.  Get the inside scoop from Saul Bercovitch, who leads CLA’s advocacy efforts, and Mary deLeo, Chair of the Section’s Executive Committee.  They discuss recent legislative initiatives, peer into a crystal ball regarding the future of electronic wills in California, and explain how lawyers can participate in the Section’s advocacy.

About Our Guests:

Saul Bercovitch is the Associate Executive Director for Governmental Affairs of the California Lawyers Association.  He joined CLA in 2018, shortly after it was established.  Saul previously worked for the State Bar of California, as Legislative Counsel and as an attorney in the Office of General Counsel.  He also practiced civil litigation for over a decade.  He can be reached at [email protected].

Mary deLeo is a Shareholder at Weintraub Tobin in Sacramento.  Her practice focuses on trust and estate litigation, trust and estate administration, conservatorships, fiduciary representation, special needs trust administration, and planning for incapacity.  Mary is the current Chair of the Executive Committee of the Trusts and Estates Section of the California Lawyers Association (Texcom).  She can be reached at [email protected]. 

About Our Host:

Jeffrey Galvin is a partner at Downey Brand LLP in Sacramento.  He litigates trust and estate disputes across Northern California.  Jeff created and edits the blog Trust on Trial, which covers California trust and estate litigation.  He is also a member of Texcom.  He may be reached at [email protected].

Thank you for listening to Trust Me!

Trust Me is Produced by Foley Marra Studios
Edited by Cat Hammons

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 Studios
Edited by Cat Hammons

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 [email protected].  

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 Studios
Edited by Cat Hammons

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 Guest

Joseph 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 Host

Kevin 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-jackson

Trust Me is produced by Foley Marra Studios

Thank you for listening to Trust Me!

Trust Me is Produced by Foley Marra Studios
Edited by Cat Hammons

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 Studios

Thank you for listening to Trust Me!

Trust Me is Produced by Foley Marra Studios
Edited by Cat Hammons

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 Guests

Ben 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 Host

Ryka 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 by
Foley Marra Studios (thefoleymarrastudios.com)

Thank you for listening to Trust Me!

Trust Me is Produced by Foley Marra Studios
Edited by Cat Hammons

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 Studios

Thank you for listening to Trust Me!

Trust Me is Produced by Foley Marra Studios
Edited by Cat Hammons

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 Studios
Edited by Cat Hammons

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: [email protected] 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 Studios
Edited by Cat Hammons

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 Studios
Edited by Cat Hammons