Estate Planning: Our Estate Planning Practice Group has experience in all aspects of wealth transfer techniques, probate procedure, trust administration, related federal and state transfer tax, and income tax laws.  We operate in the areas of estate, business, and tax planning that we have developed creative strategies for both individual and business clients, and we have earned our reputation by requiring our members to be skilled in all of the estate planning disciplines, including the drafting of wills and trusts; the preparation of federal transfer tax returns, including the estate, gift and generation-skipping taxes, and the administration of estates and trusts. Our services extend beyond economic and tax considerations, and the personal concerns and issues important to the clients and families, who have come to rely on us for sound advice because of the relationships built on mutual trust and confidence.  We have also developed expertise in a variety of related fields such as business and succession planning, executive compensation and retirement benefits, as well as drafting of marital property agreements designed to afford both tax and non-tax benefits for married persons and persons intending to marry. We provide advice concerning all aspects of charitable giving, and we also advise tax-exempt organizations, as well as representing clients before Internal Revenue Service and in local, state, and federal courts, including the United States Tax Court. We provide representation with respect to contested and uncontested trust and estate litigation matters, including will contests, claims, the construction of will and trust documents, and the appointment of successor fiduciaries. Our clients often have multiple residences, in California as well as other states and countries, giving our practice an international scope. Our Estate Planning Practice Group works closely with other members of the Firm to provide counsel and estate planning services in connection with specific transactions, such as the sale or acquisition of a business. Representative Services Drafting generation-skipping trusts including multiple and unlimited number of generations Drafting charitable and non-charitable split-interest trusts, including Charitable Remainder Trusts, Charitable Lead Trusts, Grantor Retained Income and Annuity Trusts, and Qualified Personal Residence Trusts Drafting family limited partnerships and limited liability company agreements, irrevocable life insurance trusts, and life insurance partnerships Drafting and funding revocable "Living" Trusts Preparing Durable Powers of Attorney and Advance Medical Directives Administering and representing complex estates and trusts Providing trust accounting and trust administration services Preparing fiduciary income tax, federal and state estate tax, federal gift tax, and federal generation-skipping tax returns Representing taxpayers before IRS and in the federal courts in federal transfer tax proceedings Preparing marital property agreements (prenuptial and postnuptial) Business succession planning and liquidity analysis Integrating insurance and retirement benefits into the estate plan