SPARBER ANNEN MORRIS & GABRIEL provides the full spectrum of estate planning, estate administration, charitable giving, and wealth transfer opportunities. We prepare estate and business succession plans involving significant accumulated net worth. We advise trustees and executors (including individuals, private professional fiduciaries, banks, and trust companies) in the administration of trusts and probate estates and in litigation.

Trusts, Wills and Wealth Transfer

Our attorneys provide advice relating to state and federal wealth transfer taxes, and preservation of an estate for the surviving spouse, children and grandchildren. We prepare coordinated plans designed to minimize the payment of estate and generation skipping taxes and allow for the orderly succession of an estate to the client's intended beneficiaries. Documentation in these transactions include:

• Revocable "living" trusts
• Offshore trusts
• Irrevocable life insurance trusts
• Special needs trusts
• Dynasty or generation skipping trusts
• Qualified personal residence trusts
• Wills

• Family limited partnerships
• Stock option agreements
• Limited liability companies
• Voting trusts
• Buy-sell agreements

We prepare estate plans that include charitable gifts and other philanthropic goals by establishment of:

• Charitable remainder trusts
• Charitable lead trusts
• Family foundations

We prepare estate and gift tax returns and represent clients and their estates in gift tax and estate tax audits.

Trust Administration and Probate

The firm advises trustees in the administration of trusts as follows:

• Allocation of assets between subtrusts
• Allocation of generation skipping exemptions
• Distribution of assets
• Accounting and tax
• Litigation

Representation also includes conservatorships and guardianships. We also represent clients in regard to Medi-Cal and other public assistance planning.