Trust Administration

The Law Office of Elizabeth S. Cassidy has extensive experience in the area of trust and estate administration, including the settlement of complex estate matters, post-mortem income tax planning, and the use of disclaimers. Trust administration requires an understanding of estate planning and related taxation issues.  As a former tax attorney with the Internal Revenue Service, Ms. Cassidy has a thorough understanding of income, gift, estate and generation-skipping transfer tax issues.

Trust Administration During the Lifetime of the Trustor

Ms. Cassidy offers comprehensive trust administration services, both during the lifetime of the trustor(s) and after the death of a trustor.  She advises her clients regarding the use of notices to beneficiaries when a gift has been made to an irrevocable trust (which are referred to as Crummey notices after the definitive case in this area), and prepares and files gift tax returns and fiduciary income tax returns.

Trust Administration After the Death of a Trustor

Occasionally during the course of trust administration Ms. Cassidy will discover an asset with title that has not been properly transferred to a revocable living trust.  Clients of other law firms have come to Ms. Cassidy for assistance with trust administration after the death of the trustor, and Ms. Cassidy has then discovered that the trust has not been properly funded with the assets of the decedent.  When this occurs, Ms. Cassidy prepares a petition to the probate court commonly known in California as a Heggstad petition, requesting that the court allow for the transfer of the asset in accordance with the terms of the living trust, without the requirement of a full probate proceeding.

In the event of a dispute, Ms. Cassidy represents clients in trust litigation, including contests, lawsuits concerning the interpretation of estate planning documents, trust termination proceedings, and trustee removal proceedings, and allegations involving, but not limited to, the following:

• Lack of capacity
• Undue influence
• Improper execution of estate planning documents
• Revocation of documents
• Fraud

To arrange a complimentary consultation with an experienced trust administration attorney, contact the Law Office of Elizabeth S. Cassidy by e-mail, or call (925) 371-1804.