Probate

Probate is the court-supervised proceeding used to transfer the property of a deceased person to that person’s heirs or legatees. Unless the value of such property is less than $150,000, probate is required, whether the property passes according to a will or by the laws of intestate succession. Our primary professional responsibilities regarding probate administration are to assist the client in terminating the decedent’s affairs; to supervise the identification, collection, and distribution of the decedent’s estate; and to see that all legal obligations of the estate are met. We accompany the client through the court process imposed by a probate administration until the process is completed. The lawyers of Hartog, Baer, Zabronsky carefully guide our clients through the often confusing probate process. We have administered and closed probates for more than 35 years and therefore can anticipate where the problems may lie and steer our clients past the obstacles that would otherwise cause expense and delay. We understand the importance of communicating with clients clearly and frequently, and are always willing to meet with clients to conclude the administration process expeditiously and efficiently.

Trust Administration

The lawyers of Hartog, Baer, Zabronsky are sensitive to a client’s bereavement and his or her progress through the grief process. We seek to always keep in mind the client’s recent loss of a friend or family member when providing professional advice. Probate and Trust administration is a challenging task. Complex problems arising from the interplay among the will or trust instrument, the probate code, and tax laws must be resolved by the trustee and the trustee’s professional advisors. The death of the deceased spouse often requires the executor or trustee to create order out of uncertainty and ambiguity. The surviving spouse may consider much of the information required to be obtained as an unacceptable invasion of privacy. Unfortunately, the requirements of law and common sense compel obtaining this information. In trust administration the typical nonprofessional trustee may be the surviving spouse, an adult child, a relative or family friend–someone other than an attorney or an accountant (or other professional) who specializes in estate planning and trust administration. Almost all nonprofessional trustees hire an attorney, usually but not necessarily the attorney who drafted the trust instrument, to assist with the trust administration process. When a California married couple together has established a family revocable living trust, the trust administration process begins upon the death of the first spouse to die. The typical living trust estate plan for a prosperous California married couple provides for the division of the family revocable living trust into several subtrusts upon the death of the first spouse. After the death of the deceased spouse, the revocable living trust instrument typically calls for the establishment of three subtrusts: the Survivor’s Trust, the Bypass Trust, and the Marital Deduction Trust. The Survivor’s Trust will contain the surviving Settlor’s half of the community property, as well as any separate property owned by the surviving spouse. The Survivor’s Trust remains entirely revocable by the surviving spouse, and the survivor retains unrestricted control over the property in that trust. The Bypass Trust is intended to be funded with the applicable exclusion amount, the amount that the deceased settlor may transfer without incurring estate or gift tax. The Bypass Trust will not be taxed on the death of the surviving spouse. The Marital Deduction Trust is intended to qualify for the unlimited marital deduction from estate taxes. This Trust is often called a “QTIP” Trust. Choosing which assets to use to fund the several subtrusts is one of the major challenges faced by the nonprofessional trustee.