Step-by-Step Guide to Drafting Wills and Trusts in California

Agenda / Content Covered

All times are shown in Pacific time.

1. KEY ELEMENTS OF EFFECTIVE WILLS
   9:00 - 10:00, Neal B. Jannol
   1. Establishing Statutory Framework
   2. Types of Wills
   3. Verifying and Documenting the Testator's Competency
   4. Beneficiary Designations in Retirement Plans and Life Insurance
   5. Pension Distributions During and After Life
   6. Titling Assets
   7. Designating Fiduciaries
   8. Planning for Disabled Children
   9. Sample Will Verbiage
   10. Sample Forms
   11. Updating Will Documents
2. TRUSTS AS ALTERNATIVES TO WILLS
   10:15 - 11:15, Neal B. Jannol
   1. When to Recommend a Trust Over a Will
   2. Types and Functions of Trusts
   3. Selecting Trustee(s)
   4. Choosing Trust Situs
   5. Trust Funding Basics
   6. Sample Forms
3. BASIC TAX CONCERNS
   11:15 - 12:15, Jonathan D. Primuth
   1. Get Updated on Changing Legislation and Case Law
   2. Federal Estate and Gift Tax Update
   3. Assess the Impact of the State Estate Tax
   4. Individual Income Taxes - Issues You Need to Look At
   5. Generation Skipping Transfer Tax - Recent Changes
   6. Trust Taxation Basics
   7. Disclaimer Trusts
   8. Crummey Powers and the IRS
   9. Frequently Asked Questions About Fiduciary Taxes
   10. Tips for Calculating Tax Deductions
   11. Why a Comparison to Neighboring States' Taxes is Important
4. DOCUMENTING LONG-TERM CARE, INCAPACITY, AND END-OF-LIFE DECISIONS
   1:15 - 2:15, Deborah Ballins Schwarz
   1. Basic Medicaid Planning
   2. Long-Term Care Options and Planning in a Nutshell
   3. Advance Medical Directives
   4. Powers of Attorney
   5. DNR Orders and Organ Donation Considerations
5. ETHICS
   2:15 - 3:15, Andrew W. Gilliland
   1. Defining Who Your Client Is From the Start
   2. Handling Clients With Diminishing Mental Capacity
   3. Lawyers Acting as Fiduciaries
   4. Practicing Before the IRS
   5. Conflicts of Interest
6. PLANNING FOR UNMARRIED AND REMARRIED COUPLES
   3:30 - 4:30, Andrew W. Gilliland
   1. Pre- and Post-Marital Agreements
   2. Planning for Children From Previous Marriage(s)
   3. Estate Planning for Same Sex Couples

DEBORAH BALLINS SCHWARZ practices with DBS Law Group, a Professional Corporation, that focuses on the needs of seniors and the disabled, bringing with her more than 37 years of experience as a lawyer. Her practice focuses on planning and collaboration of resources for the special needs community along with providing a comprehensive analysis for long term care needs, customized estate planning, and assessment of government benefits, including Veteran's benefits and Medi-Cal. Ms. Ballins Schwarz also handles contested conservatorships with the goal of maintaining her client's or a loved one's dignity, should a conservatorship be necessary to protect them due to her extensive litigation background. She is a certified specialist in estate planning, trust and probate law by the State Bar of California; and is a VA certified attorney. Ms. Ballins Schwarz graduated from Loyola Law School and was a member of the Law Review. She received her LL.M. degree in taxation from Loyola Law School.

ANDREW W. GILLILAND is a sole practitioner and owner of Gilliland Law with offices in Riverside, California and Carlsbad, California. He loves working with clients to resolve their planning needs focusing his practice on estate planning, probate, and guardianship. Mr. Gilliland has a diverse background in working with clients in estate planning, business, and taxation. He is licensed to practice in California and Utah. Mr. Gilliland earned his B.A. degree from Brigham Young University, his J.D. degree from the University of Utah S.J. Quinney College of Law, and his LL.M. degree in taxation from the Fredrick G. Levin College of Law at the University of Florida.

NEAL B. JANNOL is a sole practitioner in Los Angeles at the Law Office of Neal B. Jannol. He has been an attorney for more than 20 years and concentrates his practice on sophisticated estate and tax planning for individual clients, the representation of individual and corporate fiduciaries, and the administration of estates and trusts. Mr. Jannol's experience includes drafting revocable and irrevocable trusts, business succession planning, premarital planning, charitable gift planning, and all aspects of estate administration and probate procedures. He is a member of the State Bar of California. Mr. Jannol earned his B.A. degree, magna cum laude, from the University of California at Los Angeles and his J.D. degree from the University of California at Berkeley, Boalt Hall School of Law.

JONATHAN D. PRIMUTH is a partner at Lagerlof, LLP in Pasadena, California. He is a certified specialist in estate planning, trust and probate law through the State Bar of California. Mr. Primuth's estate planning experience includes multinational families and business succession planning. He handles complex trust and probate administrations involving estate and gift tax, asset allocation, accounting, creditor, property tax, income tax and appraisal issues. Mr. Primuth also manages a wide range of probate litigation, including will contests and breach of trust claims. He is a member of the Pasadena Bar Association, the Los Angeles County Bar Association (Trusts and Estates Section), and the State Bar of California (Trusts and Estates Section). Mr. Primuth earned his J.D. degree from the University of California, Los Angeles (UCLA) School of Law, where he interned for the Honorable William P. Gray in the United States District Court.