It's not what you make that is important, It's what you can keep after taxes.

As California residents, we face some of the highest combined Federal and State income tax rates in the Nation. We particularly enjoy working with lottery winners, and other persons with high income events such as from business sales, stock options and law suit verdicts to minimize the associated income tax.

Capital Gains Bypass Trust

The Capital Gains Bypass Trust, also known as a Charitable Remainder Trust, is an IRS approved method of avoiding payment of Capital Gains Tax upon the sale of appreciated property such as real estate, stocks and mutual funds. After transferring the assets to the Bypass Trust, you receive a lifetime income payment and, when properly combined with a Life Insurance Trust, you beneficiaries will also receive the full value of the asset, both income and estate tax-free.

Charitable Lead Annuity Trust

Charitable Lead Annuity Trust is a split interest trust that provides payments to a charity for a term of years. An immediate income tax deduction is generated. At the end of the term, the assets remaining returns to the donor or creator including income earned over the Federal hurdle "rate". This structure is particularly effective in the event of a low interest rate environment.

Two year Installment Sale

The Installment sale is combined with a non-grantor trust to smooth out income tax and reduce or eliminate exposure to higher income tax brackets and the Net investment income tax (NIIT).

Private Foundation

A private foundation provides an opportunity for clients to educate their family members as to the clients' philanthropic goals. A private foundation may also provide younger family members with a sense of responsibility and stewardship of family wealth. The private foundations may be structured to limited the scope of its charitable activities, by defining the permissible donees for charitable distributions, or may be structured to allow for unlimited charitable activities. Moreover, the private foundation may employ family members (subject to limitation as to reasonable compensation) to coordinate the foundation's activities for generations to come.