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Estate Planning, Probate and Trust Administration

Attorneys in Practice

Boutin Jones Inc. offers sophisticated and experienced estate planning, probate and trust administration services.  Our practice is focused on planning for large estates and estates operating a wide variety of closely-held businesses, such as farms and ranches, real estate management and development, construction, technology, automotive and food services, among others.  We learn about you, your assets, your family and your vision for the future to ensure that your personal estate planning goals are met.  Our group prides itself on developing creative solutions to help clients minimize taxes and achieve their estate planning goals.  Our objective is to offer the best estate planning, probate and trust administration services, building on our tax expertise and utilizing cutting edge estate planning techniques, to assist clients in passing their wealth and family businesses to future generations.

Our estate planning, probate and trust administration practice includes:

Revocable and Irrevocable Trusts

We create a wide variety of revocable and irrevocable trust structures, including the following:

  • Revocable Trusts and Related Documents
    • Revocable Trusts
    • Wills
    • Financial Powers of Attorney
    • Advance Health Care Directives
  • Irrevocable Trusts
    • Life Insurance Trusts (ILITs)
    • Generation-Skipping Trusts (Dynasty Trusts/GST Planning)
    • Qualified Personal Residence Trusts (QPRTs)
    • Grantor Retained Annuity Trusts (GRATs)
    • Intentionally Defective Grantor Trusts (IDGTs)
    • Special Needs Trusts (SNTs)
    • Qualified Domestic Trusts for Non-U.S. Citizens (QDOTs)

Business Succession Planning

We assist individuals and their families with the transition of business interests from one generation to the next.  We work with clients and their other professional advisors to understand the clients’ tax and non-tax goals.  Business succession planning frequently includes:

  • Gifting Strategies (Including Gifts to GRATs and Other Trust Structures)
  • Sales of Business Interests (Including Installment Sales to Grantor Trusts)
  • Valuation Discount Planning
  • Family Limited Partnerships
  • Limited Liability Companies
  • Corporations (S and C)
  • Buy-Sell Agreements
  • Tenancy-in-Common Agreements

Retirement Benefit Planning

Retirement benefits often make up a significant portion of a person’s estate.  Planning for the disposition of retirement benefits is critical.  It is important to coordinate the beneficiary designation of the retirement benefits with the participant’s estate plan.  Following a participant’s death, beneficiaries have important elections to make that can have significant tax ramifications.  Our expertise with retirement benefits includes planning for:

  • Beneficiary Designations
  • Conduit Trusts as Designated Beneficiary
  • Charity as Designated Beneficiary
  • Spousal Rollovers
  • Inherited IRAs
  • Required Minimum Distributions

Charitable Planning

We structure charitable gifts and assist in planned giving through a variety of techniques to help clients achieve their charitable goals.  Our charitable planning expertise includes:

  • Charitable Remainder Trusts (CRTs)
  • Charitable Lead Trusts (CLATs)
  • Private Foundations
  • Donor-Advised Funds and Agreements
  • Conservation Easements

Premarital and Postmarital Planning

We advise individuals contemplating marriage and married couples with respect to their marital property rights.  We also advise clients who are contemplating entering into registered domestic partnerships.  Our pre and postmarital planning includes:

  • Premarital Agreements
  • Postmarital Agreements
  • Cohabitation Agreements
  • Planning for Registered Domestic Partners
  • Planning for Blended Families
  • Lifetime Marital Trust for Spouse (QTIP Trust)

Trust Administration and Probate Services

We advise and assist trustees, executors and beneficiaries in connection with the post-death administration of a decedent's trust or estate.  Our post-death trust administration and probate practice includes:

  • Trust Administration
    • Trust Funding and Asset Allocation Agreements
    • Appraisal Support
    • Trust Accountings
    • "Heggstad" Petitions
  • Probate Administration
    • Formal Probate Proceedings
    • Spousal Property Petitions
    • Small Estate Affidavits
    • Other Summary Probate Proceedings
  • Disclaimer Planning
  • Fiduciary Income Tax Planning

Trust and Estate Litigation

We advise fiduciaries and beneficiaries in the course of trust and estate litigation.  Despite the best intentions and efforts, disputes do arise.  We work to resolve those disputes between the parties.  Our trust and estate litigation services include:

  • Challenges to the Validity of Estate Planning Documents (Will Contests)
  • Claims for Breach of Fiduciary Duty
  • Fiduciary Accountings
  • Negotiating Final Distribution Agreements
  • Mediation

Estate and Gift Tax Services

We advise executors and trustees in preparing and filing federal estate tax returns, and individuals in preparing and filing federal gift tax returns.  Our estate and gift tax services include:

  • Preparing Estate Tax Returns
  • Making Use of Available Estate Tax Elections (i.e., Special Use Valuation, Six Month Alternate Valuation Date, and Deferred Payment of Estate Taxes)
  • Use of Valuation Discounts
  • Use of Graegin Loans to Finance Payment of Estate Taxes
  • Preparing Gift Tax Returns
  • Reporting Non-Gift Sales of Assets
  • Handling Estate and Gift Tax Audit Controversies

 

 


 
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Boutin Jones Inc.
555 Capitol Mall, Suite 1500
Sacramento, CA 95814
T: 916.321.4444
F: 916.441.7597
info@boutinjones.com