Register for John Martin’s Strafford Live Webinar on Qualified Domestic Trusts

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We are pleased to announce that John C. Martin, Esq. will be speaking in an upcoming Strafford live webinar, “Structuring QDOTs for Non-Citizen and Nonresident Spouses: Deferring Tax Through Qualified Domestic Trusts” scheduled for Tuesday, May 9, 10:00am-11:30am PDT. Our panel will provide estate planning counsel advisers with a thorough and practical guide to the rules […]

Join us for Two Upcoming Live Radio Appearances

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Join John C. Martin for two upcoming live radio appearances. The first will be this Saturday at 3:15PM PST with Michael Finney of Channel 7 News on KGO Radio, 810 AM. The program will discuss proposed changes to Proposition 13. The second will be live broadcast on both NPR and KALW 91.7 FM from 7PM to […]

Tune in to John Martin Radio Appearance at 7PM PST, Wednesday, February 1st

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On Wednesday, February 1st at 7PM, John Martin will appear in a radio program with Chuck Finney, called “Know Your Legal Rights”. The station is 91.7 FM, KALW, and listeners can also live stream from the website: http://kalw.org/programs/your-legal-rights#stream/0 During the program, John Martin will talk about ways to preserve a Proposition 13 property tax basis […]

John C. Martin Granted Favorable IRS Private Letter Ruling on Behalf of Tax Client

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PLR 201551008 Under current law, the executor of a Decedent’s estate must timely file Form 706 to elect portability of a deceased spouse’s unused exemption amount. The ultimate tax savings of a timely portability election can be significant, effectively doubling the available estate tax exemption amount (from about $5.4 Million to $10.8 Million). For example, suppose a […]

Three Reasons to Avoid Revocable Transfer on Death Deeds

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Effective January 1, 2016, California AB 139 creates the new Revocable Transfer on Death Deeds (RTODDs). This  pilot program, effective until January 1, 2021, gives individuals the power to automatically transfer property on death to a named beneficiary with a simple statutory form. RTODDs are intended to allow property owners to avoid probate, and transfer property at death without […]

Have You Ever Wondered What Happens to Your Facebook Account After You Have Passed Away?

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If no one contacts Facebook to alert the company of that you have passed, your profile will remain active indefinitely. Facebook doesn’t delete inactive accounts without notification. Facebook has established three options for your account when you have passed away: 1) Memorializing the account, 2) Removing the account and 3) Designation of a Legacy Contact […]

John C. Martin, Esq. Earns Specialist Status

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We are pleased to announce that as of August 1, 2014, the California Board of Legal Specialization has certified John C. Martin, Esq. as a legal specialist in Estate Planning, Trust, & Probate Law. This title is held by less than half of one percent (.5%) of practicing attorneys in California, and by only about three percent (3%) […]

BREAKING NEWS: Supreme Court Ruling on Inherited IRAs

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Today, the Supreme Court ruled in Clark v. Rameker that inherited IRAs cannot be excluded from the bankruptcy estate using the “retirement funds” exemption under 11 U.S.C. 522(b)(3)(C). The full text of the Supreme Court’s opinion is available here. This has important implications in estate planning, particularly when determining whether to name individual beneficiaries or an accumulation […]