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Analysis of California income taxation issues related to trusts and entities. Many Californians enjoy the benefits of living in California but yearn for a structure that can earn investment income not subject to California income taxes. Many residents of other states and countries are first surprised, and then angry upon discovering that their ?non-California trust? is subject to California income tax.
Similarly, LLC and other entity owners are often shocked to discover that they have been ?doing business in California? for years ? or even that they are ?doing business? at all in a holding company. Let?s explore the many and interesting ways that California wraps its long tax-hungry arms around our clever estate planning structures.
Katie C. Gose’s practice focuses on estates, trusts and tax planning for high net worth clients. She has experience drafting and administering dynasty trusts, supervising trust administrations, preparing federal estate and gift tax returns and working with private foundations.
Laurelle M. Gutierrez has a diverse practice representing high-net-worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth-transfer tax planning, as well as trust and estate administration.
Laurelle has extensive experience in the design and implementation of sophisticated intergenerational wealth-transfer planning strategies. She advises domestic and multinational high-net-worth clients and families to develop and orchestrate innovative solutions around wealth transfer, philanthropic giving and multifaceted estate planning needs. She has advised trustees and executors with complex probate and trust administrations, including successfully representing clients in estate tax and gift tax audits.
Elizabeth R. Glasgow focuses her practice on multigenerational wealth preservation and tax minimization, including the creation and implementation of dynasty trusts, business succession plans, asset protection strategies and charitable giving structures for business owners, real estate investors, entrepreneurs, and families managing inherited wealth. She provides comprehensive advice on a wide range of issues facing mobile high net worth individuals and geographically dispersed families, including coordinated income tax planning across multiple jurisdictions. She is also an experienced counselor to the non profit community and works with a variety of tax-exempt entities in fulfilling their charitable missions by ensuring proper formation and management of their organizations.
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This program is free for members at the Sustainer or higher level and OnDemand subscribers. Economy members pay the full rate. Join first, then login to BHBA+ to access this program.
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