Trusts & Estates and Family Law Crossover Issues

Albert G. Handelman Spaulding McCullough & Tansil LLP

Mr. Handelman’s practice focuses on all aspects of trust and estate law: trust and estate planning and administration, trust and estate litigation, business succession planning, family wealth preservation, and planned charitable giving. He plans and administers estates ranging in size from $500,000 to $400,000,000. In addition to working directly for his clients, Mr. Handelman often works as a consultant to other lawyers, including serving as an expert witness in trials throughout California. He writes and speaks frequently on topics involving trust and estate law, including serving as one of

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Avoiding Common Mistakes When Drafting and Administering Special Needs Trusts

Planning for a person with a disability requires different skills than in traditional estate planning. A person with a disability typically requires public benefits to enhance his or her quality of life. Yet, the public benefit laws are complex and ever-changing. Planners often make mistakes that can cost persons with a disability substantial funds for their care. This program will describe the most common errors the speaker sees and how best to avoid them. Some of these errors include drafting mistakes in the documents, failing to keep current with new laws (such as ABLE accounts), or not understanding proper Special

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Tax Issues and Traps in Estate & Trust Settlements

The vast majority of trust and estate disputes are resolved, not through trial, but by settlement. As compared to court decisions which can only address the legal merits of the parties’ claims, settlements allow the parties the opportunity to evaluate and quite often mitigate the tax costs of the settlement, possibly making the settlement more valuable on an after tax basis.

Given that California taxpayers (individuals and fiduciaries) are subject to the highest combined state and federal income tax rates in the nation, counsel needs to be well-versed in in fiduciary and individual income tax concepts and property taxes

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