Estate & Gift Tax Services.
Tax counsel for every stage of estate and gift planning — income, estate, gift, and generation-skipping transfer tax — for both straightforward and advanced estate plans.
Fennemore’s estate and gift tax work is integrated with our Estate Planning practice. Our attorneys advise on every area of estate and gift planning — including income, estate, and gift taxes — for both basic and advanced estate plans. Estate and gift tax law changes frequently, and sound planning means being prepared for the uncertainties ahead.
Our clients are not limited to the Sacramento region. We advise out-of-state clients on planning for California-held property and California clients on property held elsewhere — California tax depth backed by a full-service national firm.
What We Handle.
Trust-Based Estate & Gift Planning.
Trust structures carry significant estate and income tax consequences. We help select and implement the right ones.
- Bypass trusts and QTIP trusts
- Irrevocable trusts
- Irrevocable life insurance trusts
- Qualified personal residence trusts (QPRTs)
- Grantor retained income and annuity trusts (GRITs and GRATs)
- Qualified S corporation trust elections
Transfer Tax & Technical Issues.
The technical estate and gift tax issues that determine how much tax a transfer actually carries.
- Generation-skipping transfer (GST) tax
- Annual exclusion planning
- Unified credit planning
- Post-mortem tax planning
- Qualified disclaimers
Business Succession & Charitable Planning.
Estate and gift tax planning where a family business or charitable giving is part of the picture.
- Family limited partnerships and LLCs — succession tax planning
- Monitoring family limited partnership recognition and ownership/control issues (Internal Revenue Code Sections 2036 and 2038)
- Charitable donation planning, including charitable remainder trusts
- Trustee advice
- Planning for registered domestic partners and unmarried partners
Attorneys With This Experience.
You May Also Need.
Estate Planning Services.
Wills, trusts, and the full estate plan this tax work supports.
Probate Services.
Probate administration when court supervision of an estate is required.
Trust Administration.
Trustee guidance, accountings, and beneficiary representation.
Federal Tax Services.
Federal income tax planning, compliance, and IRS controversy work.
Business Transactions.
Entity formation and succession — the non-tax side of business transfers.