◈ Homepage — http://www.johncmartinlaw.comHOME CONTACT US ABOUT US SERVICES FREQUENTLY ASKED QUESTIONS ARTICLES & INFORMATION Since 2008, I have been collaborating with clients in their estate planning, trust, and probate legal matters. I am responsive, intentional, and transparent. I put you first. Schedule a Consultation EMAIL  |  650.329.9500  |  CONTACT US John C. Martin, Esq. is certified as a Specialist in Estate Planning, Trust and Probate Law by the State Bar of California’s Board of Legal Specialization. As an estate planning specialist, John assists clients in establishing living trusts; transferring wealth to the next generation; providing for the protection of minor and adult beneficiaries; devising action plans to manage business, health or financial affairs in the event of incapacity; and handling trust and estate litigation matters. Our clients include families with children, married couples, business owners, individuals with charitable intent, high risk professionals, and others. From our location in Palo Alto, California, we advise individuals, families, charities, and businesses throughout the Silicon Valley and San Francisco Bay Area. WHAT’S NEW AT THE SILICON VALLEY ESTATE PLANNING JOURNAL Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning John Martin Explains Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Read More Articles Law Offices Of John C. Martin PC | 636 Middlefield Road, Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure. Privacy Policy | Terms and Conditions EMAIL  |  650.329.9500  |  CONTACT US ◈ Interior Pages — 40 pages crawledSilicon Valley Estate Planning Journal - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Silicon Valley Estate Planning Journal News and Articles from the Law Offices of John C. Martin Talking to Your Family About Your Estate Plan Jan 13, 2026 John C. Martin, an experienced estate attorney, discusses the importance of open communication within the family regarding estate planning. He emphasizes that constructive family dialogue can help avoid potential family conflict resolution and ensure everyone is on... read more John Martin Speaks on Estate Planning : Protecting Your Legacy Sep 25, 2025 Estate planning isn’t just about wills—it’s about making sure your wishes are honored, your assets are protected, and your loved ones are prepared. In this seminar, we’ll cover the key documents and decisions involved, from trusts to powers of attorney. We especially... read more John Martin Speaks on Advanced Estate Planning Oct 8, 2024 This session covers essential topics on estate planning, including how to address issues related to taxes, multiple heirs, and family considerations to help prevent legal disputes and ensure a smooth transition of assets.... read more Estate Planning with Real Estate after Proposition 19 Aug 16, 2023 https://youtu.be/l41s2EMZPhk read more John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Apr 19, 2019 What happens to your online life after you die read more KGO Radio Interview with John Martin Jan 12, 2019 Join us for a radio interview today on KGO with Michael Finney of ABC news! We will be discussing proposed modifications to proposition 13. These modifications can have a significant impact not only upon the California economy, but on estate and trust planning. Date:... read more Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Jun 5, 2018   read more Federal Tax Reform is Coming. Are you Ready? Oct 23, 2017 Lots of legal changes are coming for Californians. These changes may have profound impact on our tax liability, as well as in estate, business, and asset protection planning. This article explores some of the more pertinent changes that may be coming with Federal tax... read more California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Oct 23, 2017 Lots of legal changes are coming for Californians. These changes may have profound impact on our tax liability, as well as in estate, business, and asset protection planning. Federal tax reform is getting the most news these days in popular media, but other legal... read more Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Jul 18, 2017 Join us for a live radio discussion on the prevention of financial elder abuse at 7pm on Wednesday, July 19th. The discussion will be aired live for the first 30 minutes on National Public Radio. The full program will be aired on KALW at 91.7FM, or via the web. read more « Older Entries John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Core Estate Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Estate Planning Our California Trust Attorneys advise in the areas of basic and advanced estate planning techniques. Core planning ensures that you will be able to control and protect your property while you are alive and well. Furthermore, this level of planning will enable someone else to take care of you (and your loved ones) if and when you can’t. Finally, this plan increases privacy and significantly reduces the delay and cost associated with estate administration. Heritage trust planning significantly increases the protection available to your children and surviving spouse from creditors and predators. Heritage trust planning may also include the establishment of self-directed trusts for children in order to achieve beneficiary-control along with a degree of asset protection. Retirement trust planning may reduce the income tax burden that would otherwise result from accelerated distributions from retirement accounts, and create a degree of asset protection for distributions from qualified plans. Advanced Estate Tax Planning may substantially reduce your estate tax liability through the use of various techniques, including life insurance trusts, annual gifting, split interest trusts, annuity trusts, charitable foundations, and others. Some of these techniques may also offer asset protection. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow John Martin Speaks on Advanced Estate Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information John Martin Speaks on Advanced Estate Planning by John Martin | Oct 8, 2024 | Estate Planning for Families , Presentation This session covers essential topics on estate planning, including how to address issues related to taxes, multiple heirs, and family considerations to help prevent legal disputes and ensure a smooth transition of assets. John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Contact Us - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US How Can We Help You? DISCLAIMER: Please do not send confidential information through this contact form. Sending a message through this contact form does not create an attorney-client relationship. Contact Us Inquiry Regarding Estate Planning Trust administration or probate Estate or trust litigation / dispute resolution Business formation or succession planning Other Full Name * Email * Phone * Consent for SMS Communication I consent to receive conversational and informational SMS messages from Law Offices of John C. Martin, P.C. You may Reply STOP to opt-out or Reply Help for support; Message and data rates apply; Messaging frequency may vary. https://johncmartinlaw.com/privacy-policy/ Marital Status * Single Married If Married, Spouse's Full Name Best Way to Contact Email Phone Your Message Captcha Submit If you are human, leave this field blank. Phone: 650.329.9500   Address: 636 Middlefield Road Palo Alto, CA 94301 Click here to schedule an appointment Click here for directions to our office Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Terms and Conditions - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Terms and Conditions Effective Date: 10/03/2024 1. No Attorney-Client Relationship The information provided on our website, including any forms, articles, videos, or communications, is intended solely for informational purposes and does not constitute legal advice or create an attorney-client relationship between you and the Law Offices of John C. Martin, P.C. You should not provide us with any confidential information through our website’s contact forms, email, or any other electronic means. An attorney-client relationship will only be established through a written attorney/client engagement agreement, after a conflict of interest check has been conducted and a formal agreement has been signed by both parties. 2. Legal Advertising and No Guarantees This website may be considered legal advertising under applicable laws and ethical rules. Any testimonials or case results listed on the website do not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. Laws, including tax and estate planning laws, are subject to change, and the legal information provided on the website may become outdated over time. For advice specific to your jurisdiction or legal situation, please consult a licensed attorney. 3. Jurisdiction and Practice Limitations The Law Offices of John C. Martin, P.C., provides legal services exclusively in the state of California. We do not offer legal advice or representation outside of California. Any disputes arising out of the use of this website or legal services provided shall be governed by the laws of the state of California. 4. Initial Consultations and Fees Initial consultations with our firm may result in fees being charged if legal advice is provided, in compliance with the California State Bar rules. In some cases, a complimentary meet and greet can be scheduled free of charge. Any applicable fees will be confirmed at the time the appointment is scheduled. For all credit card payments, we add applicable merchant fees. Payments into an IOLTA trust account cannot be made via credit card and must be made through check, including money orders or certified checks. 5. Engagement and Retainer Agreements Legal services are provided only after a written engagement agreement is executed between you and our firm. In flat fee matters, fees will be deposited into our general operating account and may be refundable in accordance with the terms of the written engagement agreement. In hourly or retainer-based matters, fees will be deposited into an IOLTA trust account. Funds will be withdrawn from the IOLTA account only as fees are earned or costs are incurred, following the California State Bar rules and the terms of the engagement agreement. 6. Intellectual Property Rights All content on this website, including articles, newsletters, videos, and any other original materials created by the Law Offices of John C. Martin, P.C., is protected by copyright law. You may reference or cite our content with proper attribution, but you may not copy, reproduce, or distribute any materials without express permission. 7. Restrictions on User Content We do not permit user-generated content or comments on our website. If you post any content or provide any information through our website, you agree that it does not include confidential or proprietary information and does not create an attorney-client relationship. 8. Use of Sharefile and Confidential Information We may use a Sharefile secure portal for the exchange of confidential information. Please do not submit confidential information through the standard contact form or by email unless specifically instructed to do so using our secure Sharefile system. 9. Disclaimers and Limitations of Liability The information provided on our website is not guaranteed to be accurate or complete and is not intended to serve as legal advice. We disclaim all warranties, express or implied, including any implied warranties of merchantability or fitness for a particular purpose. The Law Offices of John C. Martin, P.C., shall not be liable for any damages arising out of or in connection with your use of this website or reliance on any information provided. 10. Dispute Resolution and Arbitration All attorney-client disputes, including disputes related to legal services or fees, are subject to arbitration through JAMS and shall be conducted in the County of Santa Clara, California. All fee-related disputes are subject to mandatory arbitration through the San Mateo County Bar Association, pursuant to the California State Bar Rules. 11. Changes to the Terms and Conditions We reserve the right to modify these Terms at any time without prior notice. Any changes to these Terms will be posted on this page. Your continued use of the website following the posting of changes constitutes your acceptance of those changes. 12. Privacy Policy Please refer to our Privacy Policy for details on how we collect, use, and protect personal information obtained through our website. The Privacy Policy is incorporated into these Terms by reference. 13. Contact Us If you have any questions about these Terms or need further clarification, please contact us at: Law Offices of John C. Martin, P.C. 636 Middlefield Road Palo Alto, CA 94301 Tel. (650) 329-9500 Email: [email protected]   Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow John C. Martin Law - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Since 2008, I have been collaborating with clients in their estate planning, trust, and probate legal matters. I am responsive, intentional, and transparent. I put you first. Schedule a Consultation EMAIL | 650.329.9500 | CONTACT US John C. Martin, Esq. is certified as a Specialist in Estate Planning, Trust and Probate Law by the State Bar of California’s Board of Legal Specialization. As an estate planning specialist, John assists clients in establishing living trusts; transferring wealth to the next generation; providing for the protection of minor and adult beneficiaries; devising action plans to manage business, health or financial affairs in the event of incapacity; and handling trust and estate litigation matters. Our clients include families with children, married couples, business owners, individuals with charitable intent, high risk professionals, and others. From our location in Palo Alto, California, we advise individuals, families, charities, and businesses throughout the Silicon Valley and San Francisco Bay Area. WHAT’S NEW AT THE SILICON VALLEY ESTATE PLANNING JOURNAL Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning John Martin Explains Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Read More Articles Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Contact Us - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US How Can We Help You? DISCLAIMER: Please do not send confidential information through this contact form. Sending a message through this contact form does not create an attorney-client relationship. Contact Us Inquiry Regarding Estate Planning Trust administration or probate Estate or trust litigation / dispute resolution Business formation or succession planning Other Full Name * Email * Phone * Consent for SMS Communication I consent to receive conversational and informational SMS messages from Law Offices of John C. Martin, P.C. You may Reply STOP to opt-out or Reply Help for support; Message and data rates apply; Messaging frequency may vary. https://johncmartinlaw.com/privacy-policy/ Marital Status * Single Married If Married, Spouse's Full Name Best Way to Contact Email Phone Your Message Captcha Submit If you are human, leave this field blank. Phone: 650.329.9500   Address: 636 Middlefield Road Palo Alto, CA 94301 Click here to schedule an appointment Click here for directions to our office Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Conservatorships and incapacity planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Conservatorships and incapacity planning We counsel clients on the following matters related to conservatorships and incapacity planning Establishing conservatorships for the elderly and disabled individuals Avoiding conservatorships through the establishment of estate planning documents, including powers of attorney and health care directives Eliminating ongoing conservatorships through substituted judgment petitions (establishing an estate plan through the court process) Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Talking to Your Family About Your Estate Plan - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Talking to Your Family About Your Estate Plan by Serena Travis | Jan 13, 2026 | Estate Planning for Families , Legacy , Trusts , Wills John C. Martin, an experienced estate attorney, discusses the importance of open communication within the family regarding estate planning. He emphasizes that constructive family dialogue can help avoid potential family conflict resolution and ensure everyone is on the same page. A well-prepared will and trust are crucial steps towards achieving peace of mind for all involved. John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow A Systematic Approach to Estate Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US A Systematic Approach to Estate Planning “Contrary to popular belief, estate planning is not about a set of documents. Rather, it is a life-long process that maximizes the enjoyment of assets both now and in the future.” D uring the initial meeting, we discuss your goals and concerns, and how estate planning can address these issues. During the design meeting, we delve into the details of your plan, graphically representing how your legacy, wealth transfer, and beneficiary protection goals will be achieved. Your estate plan is implemented during the signing meeting. Finally, your Client Care program will ensure that the estate plan stays current. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Testimonials - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Testimonials “Helpful advice and understanding made this quite a pleasant experience in an otherwise unfamiliar situation.” – T.D. and B.D. “John Martin has the ability to take a complicated set of issues and explain them in a way that is approachable and easy to assimilate. John is thoughtful and knowledgeable in his approach to issues of estate planning documents. I am very satisfied with John’s process and with his professionalism.” – D.W. “Attorney John Martin has worked on several issues for me and my company over the past 2 years. Some of the legal issues addressed by John: contractual issues, a condominium contract, wills and trusts, and state requirements for a corporate entity. I have found him to be thorough, diligent, and highly skilled. He has demonstrated a willingness to go the “extra mile” to ensure that every legal issue has been addressed and that I have been informed of the particulars behind his recommendations. I feel confident that John has provided me and my company with the best legal advice available.” – B.M. “John is a hardworking and honest attorney that was willing to help out my husband and myself in an issue we had with our landlords. He was very helpful and knowledgeable in allowing us to know what the laws are in California regarding renting a house. He also wrote a very thorough and effective letter to our landlords that resolved the issue we had with them. I would highly recommend John for any position: he is not only detail-oriented and reliable, he is a great communicator and very personable.” – R.P. “We have engaged John Martin on a number of critical estate planning initiatives involving real estate in the United States and abroad. John is extremely well connected in the profession and knows how to get things done expertly and efficiently. Highly recommend his integrity.” – L.L “We found John Martin to be very professional in his work and professional in his personable contact with me and another family member. He is direct and clear in his communications, written and verbal. We enjoy working with John Martin and very much appreciate his work ethic. They are a breath of fresh air. We are trusting John Martin with estate planning……I’d say that this action speaks louder than words.” – T.A. and M.W. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow What We Do - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US What We Do Our law firm practices exclusively in the areas of wills, trusts, and estate planning. Estate planning Trust and Estate Litigation Probate / estate administration Trust administration Gift and Estate Tax Planning Property Tax Planning Conservatorships and Incapacity Planning Family Business Entities Charitable Gifts and Foundations Client Care Program Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Privacy Policy - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Privacy Policy Last Updated: 10/03/2024 The Law Offices of John C. Martin, P.C. (“we,” “us,” or “our”) values your privacy and is committed to protecting your personal information. This Privacy Policy outlines how we collect, use, and share personal information collected through our website, including your rights to control that information. 1. Information We Collect We collect personal information that you voluntarily provide to us when you: – Submit forms (such as “Contact Us” forms or account creation forms) – Sign up for newsletters or promotional communications – Interact with our website via cookies and analytics tools The personal information we may collect includes: – Name – Email address – Phone number (optional for SMS communication) – IP address (collected through analytics) 2. How We Use Your Information We may use the personal information collected for the following purposes: – To communicate with you regarding inquiries or customer service requests – To send promotional, informational, or transactional SMS messages (only with your explicit consent) – To improve our website and services using aggregated data analytics – To process payments or complete transactions (for e-commerce websites) 3. SMS Consent If you provide a phone number, you will have the option to consent to receive SMS messages from us. The SMS consent checkbox is optional and specific to SMS communications. We do not share phone numbers or SMS consent with third parties. – You may receive promotional and informational SMS messages, which may include updates about products, services, special offers, and company news. – The checkbox for SMS consent will appear in any form where a phone number is collected, such as contact forms. 4. SMS Opt-Out If you no longer wish to receive SMS messages from us, you can opt out at any time. To stop receiving SMS messages, reply “STOP” to any message we send. You can also contact us at [email protected] for assistance in unsubscribing. 5. Sharing Personal Information We do not sell, rent, or share your personal information, including phone numbers, with third parties for their marketing purposes. We may share your information with: – Third-party service providers who assist with our business operations (e.g., analytics providers or payment processors), subject to strict confidentiality obligations. – Government authorities or as required by law, in response to legal requests. 6. How We Obtain Consent to Send SMS Messages Consent for SMS communication is obtained through a clear, optional checkbox on forms where phone numbers are collected (such as contact or sign-up forms). The checkbox is not pre-checked, and the consent is independent of any other forms of communication (e.g., email marketing). The checkbox provides the following consent verbiage: *By checking this box, I agree to receive SMS communications from johncmartinlaw.com.* 7. How to Access or Update Your Information You have the right to access, correct, or delete your personal information. To make such requests, contact us at [email protected]. 8. Cookies and Analytics We use cookies and similar technologies to enhance user experience and collect data about website traffic and user interactions. You may choose to disable cookies in your browser settings. 9. Data Security We implement security measures to protect your personal information from unauthorized access, alteration, or disclosure. However, no method of transmission over the internet is 100% secure, and we cannot guarantee absolute security. 10. Changes to This Privacy Policy We may update this Privacy Policy from time to time. Any changes will be posted on this page with an updated “Last Updated” date. Please check this page periodically for updates. 11. Contact Us If you have any questions or concerns about this Privacy Policy or the handling of your personal information, please contact us at: Law Offices of John C. Martin, P.C. 636 Middlefield Road Palo Alto, CA 94301 Tel. (650) 329-9500 Email: [email protected] Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Client Care Program - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Client Care Program F rom the moment that you sign your estate planning documents, life circumstances continue to evolve. New children are born. Others reach the age of 18. Your named estate fiduciaries may move away or pass away. Named guardians may no longer be appropriate choices for your children. You will sell assets and acquire assets, requiring your trust to be refunded or updated. Tax law and the law of wills and trusts also changes over time. We know for a fact that the estate tax law will undergo significant change over the next few years. These changes will be accompanied by change in gift, capital gains, and generation-skipping transfer taxes. Moreover, numerous amendments are made to state probate codes each year. Some of these changes will require significant updates to your estate planning documents. Finally, many estate planning documents lose their applicability and validity over time. Most notably, financial institutions frequently refuse to honor durable powers of attorney which are over one year old. It can be challenging to keep up with all of the changes going on, let alone know what changes warrant a call to your attorney. Through our Client Care Program, we take care of these challenges for you. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Full Disclosure - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US Full Disclosure This website constitutes an Advertisement under California Law. The Law Offices of John C. Martin is a law firm whose attorney(s) is / are licensed to practice law in the State of California. The firm does not wish to represent anyone desiring representation based upon viewing this site in a state where this site fails to comply with all laws and ethical rules of that state. All information and material in this website is believed to be accurate at the time it was written. However, it should not be considered legal advice for your particular situation or on any particular topic. Moreover, laws and factual situations change over time, and some articles accessible on this website may contain outdated information. As such, no information on this website should not be relied upon as a statement of the law as it stands today. All situations are different and you should not rely on information contained in this website without seeking advice from a legal professional specific to your circumstances. All material contained in this website is copyrighted by or licensed to Law Offices of John C. Martin. This website is not intended to, nor does the act of visiting it, create an attorney-client relationship between you and Law Offices of John C. Martin. Certifications of Specialization are available to California lawyers in areas of practice relating to or included in the areas of Elder Law, Tax Law, and Estate Planning. Listing of related or included practice areas herein does not constitute or imply a representation of certification of specialization. Notwithstanding the foregoing, John C. Martin, Esq. is certified as a specialist in Estate Planning, Trust, and Probate law by the California State Bar Board of Legal Specialization. NOTICE: While we would love your business, we cannot represent you as an attorney until we are able to determine that there are no conflicts of interest between yourself and any of our existing clients. We ask you not to send us any information, (other than as requested on the “Contact Us” page,) about any matter that may involve you until you receive a written statement from us that we will represent you. DISCLOSURE UNDER TREASURY CIRCULAR 230: The United States federal tax advice, if any, contained in this website and associated websites may not be used or referred to in the promoting, marketing, or recommending of any entity, investment plan, or arrangement, nor is such advice intended or written to be used, and may not be used, by a taxpayer for the purpose of avoiding federal tax penalties. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow International Estate Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US International Estate Planning Should non-US Citizens be particularly concerned about their estate planning? M ost likely, yes. The estate tax law is not the same for non-US Citizens and their families as for US-Citizens. This can result in substantially higher estate tax liability, particularly for married couples. Estate planning by non-US Citizens and their families can lessen or defer the tax burden. In addition, individuals with property and family in multiple jurisdictions face conflicts-of-law issues. These should not be ignored. Finally, non-US Citizens should engage in estate planning for the same reasons as US Citizens – to ensure that you, rather than the Probate Court, will decide who will be your children’s guardian in the event of your death; to take advantage of the flexibility of will and trust drafting techniques; to provide for children in the event of divorce, death of one spouse, or re-marriage; and to reduce potential conflict and uncertainty among your children and relatives during their time of grieving. Ask our office if you have questions about estate planning for non-US Citizens and persons married to non-US Citizens. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Charitable Giving - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Charitable Giving C haritable giving during the client’s lifetime, at death, or both can result in favorable tax benefits, subject to certain limitations. Our offices can help develop a gifting strategy that will maximize these tax benefits. Our offices are equipped to advise you in the following areas: Charitable income, estate, and gift tax deductions Charitable lead annuity trusts and Charitable Remainder Annuity Trusts (CLATs and CRATs) Choosing a recipient organization to benefit Deferred Giving Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Estate Planning with Real Estate after Proposition 19 - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Estate Planning with Real Estate after Proposition 19 by John Martin | Aug 16, 2023 | Estate Planning for Families , Real Estate John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse by John Martin | Jul 18, 2017 | Interviews , On the Air Join us for a live radio discussion on the prevention of financial elder abuse at 7pm on Wednesday, July 19th. The discussion will be aired live for the first 30 minutes on National Public Radio. The full program will be aired on KALW at 91.7FM, or via the web . John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow John Martin recently quoted in Charles Wallace's article on Digital Wills and the importance of managing passwords - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords by John Martin | Apr 19, 2019 | Digital Assets , Estate Planning for Families What happens to your online life after you die John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Frequently Asked Questions - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Frequently Asked Questions What is estate planning? Estate planning is the process of putting an individual’s personal and financial affairs in order. The goals of estate planning are: (1) to maximize enjoyment of an individual’s estate during his or her lifetime; and (2) to maximize beneficiaries’ enjoyment of the estate after the individual’s death. What is 'Probate' and why do people want to avoid it? “Probate” refers to the entire court process of administration of a deceased person’s estate. This process involves “proving” a deceased person’s will, naming a personal representative, collecting and distributing assets, notifying and dealing with creditors, and handling any expenses and taxes. Probate is required if the value of a deceased person’s assets, which pass to someone other than their spouse, exceed $150,000 (although certain exceptions do apply). Individuals often wish to avoid probate because it is a slow and expensive process. In fact, the minimum period for a probate is 6 months! As opposed to other states, California sets probate fees for the attorney and executor according to a percentage of the gross estate. Therefore, these fees can be very high, particularly if the probate estate consists of real estate. Another benefit of avoiding probate is to maintain privacy. Because probate proceedings are a public record, details of a deceased person’s debts, finances, and gifts to heirs are discoverable by the public. Do I avoid probate if I have a will? No. A will has no impact on whether a probate proceeding is required. What is a revocable living trust? A revocable living trust is a legal relationship whereby a “settlor” directs a “trustee” to manage and distribute property for a named “beneficiary.” While the trust is still revocable, the same person often occupies all three roles. After a person’s death, these roles may change. For example, John could transfer his home to himself as trustee, to be managed by himself for his benefit during his lifetime. At his death, the role of trustee transfers to his son, who then follows the instructions in the trust instrument for management and distribution if the home. The trust instrument is often referred to as a “declaration” or “agreement.” Revocable trusts can be useful for avoiding probate, incapacity planning, and providing for a coordinated approach to the management and distribution of an individual’s estate. How much does estate planning cost, and is it worth it? Proper estate planning requires an initial investment in lawyers’ fees, in addition to the time needed to collect information and meet with your lawyer. The return on this “investment” may be substantial. We recently calculated that the savings (from probate fees alone) for preparing the estate plan of a $1 million gross estate resulted in at least a 920% return. At this rate of return, making an “investment” in proper estate planning should be a no-brainer! What are estate taxes and do I need to be concerned? Estate and gift taxes may be assessed on the transfer of certain assets at death or during one’s lifetime. Most people are not affected by estate and gift taxes. However, laws regarding estate and gift taxes frequently change. As such, we recommend discussing your particular situation with an estate planning, trust, and probate law specialist. Should I consider using “do-it-yourself” forms and kits? We don’t recommend it, because the cost of improper planning is often higher than not planning at all. A few inadvertent errors we have come across include: accidental re-assessment of real estate, resulting in higher property taxes; failure to integrate non-probate assets with the estate plan; unfunded trusts, resulting in unnecessary probate proceedings; and outdated or inappropriate estate tax planning techniques. Because the risks of “do-it-yourself” forms and kits are so high, we cannot recommend this approach. What is an irrevocable trust, and how is it different from a revocable trust? Like a revocable trust, an irrevocable trust involves transfer of property to a trustee, who is directed to administer and ultimately distribute the property to a beneficiary named in the trust instrument. Unlike a revocable trust, transfers to an irrevocable trust have immediate consequences regarding the ownership of the property, as well as income and transfer tax. Individuals execute irrevocable trusts for a variety of reasons. These reasons include: reducing the size of an individual’s estate; removing appreciation from the estate; leveraging the annual gift tax exclusion and generation-skipping transfer tax exemption; making taxable gifts; asset protection; and deferring gifts until a future date. Is estate planning different for non-US Citizens? Yes. Transfer tax laws are different for non-US Citizens and individuals who are not domiciled in the United States. In addition, these individuals often have property, family, and friends in multiple jurisdictions. As a result, different strategies are used to minimize transfer taxes, plan for guardianship of children, and keep assets in the family. What are family business entities? Family business entities are usually the best means to hold and operate a family enterprise. The benefits of using a business entity include: limited liability; asset protection; and coordinated management. Moreover, operating through family business entities may have certain estate planning advantages. What is the difference between a C Corporation and an S Corporation? A corporation is taxed under IRC subchapter C unless it elects to be taxed as an S corporation. C corporations are taxed at both the entity and the shareholder level, while S corporations are taxed only at the shareholder level (for federal income tax purposes). There are several other important differences: for instance, an S corporation may only have 100 shareholders, including only individuals who are US Citizens or residents. Moreover, only qualified trusts may be shareholders of an S corporation. Sometimes, an S corporation can inadvertently lose its S corporation status, resulting in unanticipated costs. What is a limited liability company (LLC)? An LLC is the newest form of business entity available in California. It is essentially a hybrid of a corporation and a partnership, allowing business owners to enjoy pass through taxation, limited liability, and a high degree of structural flexibility. An LLC can be structured to operate like a sole proprietorship, partnership, corporation, or some combination of all of these. What is a buy-sell agreement? A buy-sell agreement is a legal arrangement that provides for the transition of an interest in a business upon the occurrence of a pre-determined event, such as death, retirement, disability, divorce, or bankruptcy. Buy-sell agreements can help ensure continuity in a family-owned business, and provide liquidity upon a buy-out o an owner’s interest. What if my question is not answered here? Give us a call: 650.329.9500. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.3 Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships by John Martin | Jun 5, 2018 | Philanthropy   Menlo Park Kiwanis Club Awards $50,000 in scholarships to Menlo-Atherton High School seniors John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow John Martin Speaks on Estate Planning : Protecting Your Legacy - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information John Martin Speaks on Estate Planning : Protecting Your Legacy by John C. Martin | Sep 25, 2025 | Estate Planning for Families , Legacy Estate planning isn’t just about wills—it’s about making sure your wishes are honored, your assets are protected, and your loved ones are prepared. In this seminar, we’ll cover the key documents and decisions involved, from trusts to powers of attorney. We especially encourage you to invite friends or adult children, so everyone understands the process and can have the important conversations now—before a crisis. It’s never too early to plan for peace of mind. John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Our Team - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Our Team John C. Martin, Esq. Principal Attorney John C. Martin, Esq. is certified as a Specialist in Estate Planning, Trust and Probate Law by the State Bar of California’s Board of Legal Specialization, a title held by less than half of one percent (.5%) of practicing attorneys in California, and by only about three percent (3%) of estate planning attorneys. John C. Martin provides counsel in estate planning, trust, probate, business succession, charitable gifting, and estate and trust litigation matters. John resides in Redwood City, California with his wife and two children. John holds a bachelor of arts degree from UCLA, where he graduated magna cum laude . He earned his juris doctor from Boston College Law School. He also holds a French “diplôme du programme international” from L’Institut d’Etudes Politiques in Paris, France (Sciences Po). John has advised clients on general estate planning and tax issues, including establishment of living trusts, California property tax matters and appeals, guardianship for minor children, conservatorships for the disabled, federal capital gains tax, modification of irrevocable trusts, and retroactive trust funding by court petition to avoid probate at death. John also assists clients in litigating disputed matters before the Probate court. More about John Martin Melody Linn Client Services Associate Melody Linn is generally the first point of contact for potential new clients of Law Offices of John C. Martin, P.C.. Kaitlyn Wong Paralegal Kaitlyn Wong provides our office with paralegal support in estate planning, trust, and probate matters. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow California Asset Protection Laws are Changing. Is Your Current Trust Adequate? - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information California Asset Protection Laws are Changing. Is Your Current Trust Adequate? by John Martin | Oct 23, 2017 | Trusts Lots of legal changes are coming for Californians. These changes may have profound impact on our tax liability, as well as in estate, business, and asset protection planning. Federal tax reform is getting the most news these days in popular media, but other legal reforms are also taking shape– in asset protection, property tax, retirement planning, and more. This article explores some of the more pertinent changes in asset protection planning, and discusses a few strategies to consider today. 1. Changes in Asset Protection Law At the Law Offices of John C. Martin in Menlo Park, California, our attorneys have consistently advised clients to think twice about leaving an inheritance to children (or others) outright and free of trust. Granted, an outright inheritance is the simplest and the least expensive (in terms of initial administrative cost) way to gift assets to beneficiaries at death. Yet, as with all estate planning decisions, the goals of simplicity and low cost may be outweighed by other goals, including the desire to provide asset protection or third party management. In California, the facts demonstrate the compelling case for asset protected trusts: (1) We live in the most litigious state in the nation; (2) rates of divorce are above 50%; and (3) during our lifetimes, we will most likely not see the end of the economic cycles of boom and bust. As such, whether to asset protect an inheritance is not solely a question of confidence in the capabilities of a child (or spouse, for that matter.) Rather, the facts of litigation, divorce, and general brokenness in our society also need to be considered. Many who have left an inheritance to a child in trust may now feel confidence that creditors will not be able to reach the trust assets. Usually, such trusts provide that a third party trustee may make distributions for a beneficiary’s proper “health, education, maintenance, or support.” However, two recently cases demonstrate the assault on trusts with such language in California: Carmack v. Reynolds, a 2017 California Supreme Court case, and a 2016 9th Circuit case, United States v. Harris. Both cases call into question the limits of statutory protections afforded to beneficiaries of discretionary trusts. Before these cases, it was assumed that a creditor could only claim 25% of a mandatory distribution under a trust (since that was how the law appeared to read). Now, these cases establish that a creditor can seize 25% of anticipated future mandatory distributions from the trust as well, which effectively expands the ability to collect beyond 25% of a mandatory distribution. Indeed, after these cases, it is difficult to determine what a creditor can’t reach. As a result, we need to reconsider the drafting of third party discretionary trusts. Some potential solutions are: (1) including a third party trustee with absolute discretion over distributions, such that no distributions are deemed to be “mandatory”; (2) including a “decanting” provision to permit the trust to be re-sitused in a jurisdiction which is more debtor friendly, such as Nevada; (3) including trust protector provisions enabling the trust to be revised, transferred, or otherwise safeguarded in the event of changed circumstances; or (4) Funding a private retirement plan. This last strategy is discussed in more detail, below. Keep in mind, however, that these “fixes” have important limitations that make asset protection law increasingly challenging in California. 2. Private Retirement Plans Recent court decisions like Carmack and Harris might make it appear that California is the most creditor-friendly state in the Union at the moment. That may be a fair statement. However, there still exists an often ignored asset protection strategy that is available in California: the use of private retirement plans to shield assets from creditors, including during bankruptcy. Indeed, bankruptcy law practitioners would likely be committing malpractice if they did not inform their clients of this important asset protection tool. In California, it is possible when filing for bankruptcy to elect as between the applicability of Federal or California exemption statutes. If an asset is exempt under the chosen statute, it is generally not available to satisfy claims out of the bankruptcy estate. One asset class which is exempt under the California statute are assets held in a retirement plan. This includes ERISA qualified and non-qualified plans, which in turn includes private retirement plans. When used properly, substantial wealth can be transferred into a private retirement plan in order to asset protect an estate, with significant benefits. Such benefits include the following: – The private retirement plan can be drafted as a grantor trust. As a grantor trust, the grantor of the trust (generally the client) is taxed on all of the income in the trust. As such, there are no income tax consequences upon transfer of assets to the plan. Moreover, there will be a step-up in basis for assets in the plan at the time of the client’s death. – Any assets can conceivably be transferred to a private retirement plan, provided that the purpose of the transfer is for the transferor’s retirement. Cases analyzing the propriety of private retirement plans (as well as the transfers thereto) look closely at the facts surrounding the purpose of the plan and the nature of the underlying transfer of assets. Were the assets retirement assets? Was there evidence that the transfer was primarily intended to fund the transferor’s retirement? If so, a secondary purpose to avoid claims of one’s creditors may be acceptable to the courts. Even the equity in a home (through a process called “equity stripping”) could conceivably be transferred to a private retirement plan and asset-protected, provided that the facts indicate that the primary intent was to provide for the transferor in their retirement. [Albeit, caution should still be exercised in that a court may not agree that the primary purpose of equity stripping a home was to fund the client’s retirement]. – There is no limit to the amount of contributions that can be made to the plan. Essentially, all of a client’s assets can be asset protected provided that the requirements are met. Would a transfer to the Private Retirement Plan be a voidable transaction under California’s new Uniform Voidable transaction Act (UVTA)? This is always something that can arise, particularly in California, and the inquiry is fact specific. However, at least one case in California upheld a transfer into a private retirement plan the day before the defendant filed for bankruptcy. The court reasoned that since the private retirement plan was clearly intended to support the debtor in his retirement, the state’s policy to get these retirees off the government doll, so to speak, outweighed the interests of creditors in reaching the policy. That’s at least some good news for debtors. 3. Conclusion: Stay Tuned As always, everyone Gift and estate tax planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Gift and estate tax planning We counsel clients on the following matters related to gift and estate tax planning: Annual gifting Establishment of gifting trusts, including Crummey Trusts Intentionally defective grantor trusts Qualified personal residence trusts Charitable trusts and foundations Intra-family loans Intra-family sales Real property transfers Discounts in valuation using fractional interests and family business entities Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Our Philosophy - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Our Philosophy O ur law firm is guided by the philosophy that wealth preservation, legacy planning, and estate and business succession planning is not about a set of documents. We believe that our holistic perspective– one where the focus is on the enjoyment, preservation, and successful transfer of assets– will better serve our clients’ best interests, and ultimately improve the lives of our families and loved ones. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Planning for Retirement Accounts - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Planning for Retirement Accounts It has been estimated that “qualified retirement benefits, IRAs, and life insurance proceeds may constitute as much as 75 to 80 percent of the intangible wealth of most middle-class Americans.”* Without planning, the law makes retirement benefits subject to estate AND income taxes at death (see chart at left). Much of this tax liability can be minimized by stretching out the plan over the lifetime of a beneficiary, and coordinating the plan with the will or revocable trust in order to prevent funding the estate tax bill with plan assets. It is important to note that simply naming an individual beneficiary is not a guarantee that you will stretch out plan benefits. It certainly does nothing to prevent plan assets from being subject to estate tax. The Law Offices of John C. Martin advises clients on ways to plan to minimize estate and income tax, coordinate beneficiary designations with the estate plan, and keep retirement plan assets in trust during a beneficiary’s lifetime. In particular, we advise clients on establishing Retirement Trusts. A Retirement Trust is a separate revocable trust which is named as beneficiary of your retirement plan. Naming a properly drafted Retirement Trust and coordinating the terms with the rest of your estate plan usually offers a much better tax result than naming an individual beneficiary. It also offers asset protection planning and legacy planning benefits. Please call us at 650.329.9500 if you would like more information. * L. Mezzulo, An Estate Planner’s Guide to Qualified Retirement Plan Benefits (ABA Publications, 4th ed. 2007) at 1. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Estate Planning in California - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Estate Planning in California Estate planning is a process that allows and enables you to… Control and protect your property while you are alive and well Enable someone else to take care of you (and your loved ones) if and when you can’t Give what you want… To whom you want How you want When you want Avoid delays Maintain privacy Learn more about: Our philosophy Our system Estate planning for families Heritage & legacy planning Charitable gifts and foundations Advanced estate planning Asset protection Retirement trust planning Property tax planning Gift and estate tax planning Conservatorships and incapacity planning International estate planning For more information, give us a call at 650.329.9500 Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Federal Tax Reform is Coming. Are you Ready? - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information Federal Tax Reform is Coming. Are you Ready? by John Martin | Oct 23, 2017 | Tax Planning Lots of legal changes are coming for Californians. These changes may have profound impact on our tax liability, as well as in estate, business, and asset protection planning. This article explores some of the more pertinent changes that may be coming with Federal tax reform, and discusses a few strategies to consider today. Tax Reform Current tax proposals on the table include: (1) elimination of all income tax deductions except for mortgage interest and charitable deductions (this would include the very important deduction for state income and property taxes); (2) Limiting charitable and mortgage deductions according to a taxpayer’s gross income or loan principal balance; (3) repeal of the estate, gift, and generation-skipping transfer tax and possible replacement with a carry-over basis regime; (4) changes to the way retirement plans are taxed at death; (5) repeal of the Alternative Minimum Tax; (6) lowering taxes on corporations and small businesses; (7) and fewer marginal tax brackets and some reduction in tax rates. We do not address all of the changes in this article, but have included some discussion on (1), (2), and (4). With respect to estate, gift, and generation-skipping transfer tax planning, we know that it is extremely unlikely that Congress will be able to pass tax reform as a long term deficit-increasing measure, since Republicans do not have the required votes in the Senate. Instead, pursuant to the so-called Byrd Rule, made part of the Congressional Budget Act, a majority of 60 in the Senate is required to pass any deficit increasing measure that does not contain a sunset provision. A sunset provision would require the measure to expire after a five or ten year period. Accordingly, similar to estate tax repeal in 2001, estate tax repeal in 2017 will likely be accompanied by a 10-year sunset provision, requiring Congress to act at the end of such time. As we know, however, there are no guarantees when it comes to living and dying. 90-year old’s might live another 10 years. 50-year old’s might not. As such, an estate tax repeal that phases out in 10 years is not something that should be relied upon when making major tax planning decisions. This makes planning ahead very frustrating! Yet, if estate, gift, and generation-skipping transfer taxes are repealed, they will likely be replaced with carry-over basis. That is because repeal in 2001 was accompanied by a replacement with carry-over basis, effective in calendar year 2010 only (the year of “sunset” before estate taxes came back in 2011). Carry-over basis means that the cost basis of a deceased person’s asset will “carry over” to their heirs. As such, upon the death of the deceased, capital gains tax must be paid upon sale of assets, if the sale price is greater than the cost basis in the hands of the decedent. This contrasts with today’s law, whereby all assets owned by a deceased person are 100% “stepped up” to their value as of the deceased person’s date of death. It’s for that reason that we sometimes joke that step up in basis is the greatest tax benefit that you’ll never get to enjoy (since you have to be deceased for your heirs to enjoy it). To take an example, say that your grandfather bought his house in 1920 for $5,000 and now it’s worth $5 Million. In places like Palo Alto, that’s totally conceivable. Now assume that he dies in 2017. His heirs sell the home for its fair market value. Under today’s laws, the heirs will pay ZERO capital gains tax. Under a carry-over basis regime, the heirs will have to pay between 15% and 20% capital gains tax (ignoring changes to capital gains tax rates) on the gain, plus ordinary income tax in California. That equals at least $749,250 in capital gains tax, before California taxes are even imposed! To illustrate how extreme a change this would be versus current law, consider that today, since there is a $5.49 Million exemption from estate taxes, the heirs in our example don’t have to pay any estate tax if the home is grandfather’s primary/sole asset. As one might have easily deduced, repealing the estate tax and replacing it with a capital gains tax will severely punish the beneficiaries of moderately sized estates (i.e., less than $11 Million) with low-basis assets. There are many estates in California that could be described as such, due to the substantial long term appreciation of real estate. Some Strategies to Consider Today Given the wide range of potential changes coming, some might argue that it is impossible to plan effectively until the changes occur. However, to take no action may prove short-sighted if tax-saving strategies need to be implemented before the changes will take effect, likely on January 1, 2018. Depending on the direction of tax reform, clients may need to act very quickly to lock in current tax benefits. Over the long term, clients may need to adjust their estate, business succession, and tax strategies once we have a clearer idea where the law is going. Regarding the phase-out of the charitable deduction, high income tax payers may have been considering making a gift to a donor advised fund or foundation. They may be thinking that they have time to make those gifts before the year’s end if the charitable deduction becomes subject to a phase-out in 2018. However, establishing a donor advised fund can take significant lead time with financial institutions, at least a few weeks. Establishing a foundation can take even longer. For that reason, it might be a good idea for clients with charitable intent to start thinking about getting the paperwork started in order to establish their donor advised fund or foundation, if this has been on their radar. Otherwise, they may not have time to get their charitable gifts made under the 2017 rules. Waiting until December may not be a realistic option. With respect to the elimination of gift, estate, and generation skipping transfer tax, in some cases it might be better to act now under today’s laws, considering that such taxes will likely come back in about 10 years. For instance, gifts made into GST-exemption trust which survive the sunset period may be well-positioned in the event that the estate & GST tax comes back with a vengeance. In such a case, the lucky creator of such a trust would get the benefit of an “estate freeze” based upon today’s asset values. During the interim period, it may not be possible to file a 709 with a GST allocation. And, perhaps the traditional obstacle to GST exempt trusts (that such trust are not subject to a cost basis “step-up” at the death of the donor), will become less important if there is a carry-over basis. Such trusts, similar to other planning techniques, require lead time to draft. Based upon the direction of tax reform, they can be funded if need be. A new carry-over basis regime will profoundly impact decisions to sell or retain properties at someone’s death. Unfortunately, this one is harder to plan for. If capital gains tax are triggered upon sales at death, it is much more likely for heirs to divvy up an estate while holding onto low Property Tax Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Property tax planning California property owners are particularly vulnerable to property tax issues. We counsel clients on the following related to California property taxes: Parent to child transfers Avoiding or minimizing reassessment upon transfer of real property Estate and trust buy-out of real property in order to avoid or minimize reassessment at estate or trust administration Formation and transfer of family business entities with a view to minimizing property tax reassessment Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Trust and Estate Litigation - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Trust and Estate Litigation Our attorneys help good people in difficult situations. We have successfully resolved numerous litigated matters for our clients, including the following: Breach of trust and fiduciary duty claims Removal and suspension of trustees Accounting petitions and objections Creditor claims Surcharge of trustees Trust and will contests Petitions for entitlement to estate distribution Probate homesteads and omitted spouses or children Problems with interpretation and construction of documents Contested conservatorships or guardianships Errors in document formation For more information, please contact our office at 650-329-9500. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Business Entity Selection - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Business Entity Selection We counsel small and family businesses on initial entity selection, as well related as estate and succession planning matters. What is the best entity for your business? B usiness owners face a number of potential challenges when choosing and setting up an entity, including: how personal liability will be shielded from the business’ obligations; how future disputes with business partners will be handled; whether the business will be eligible for certain tax advantages; and whether the company will be able to issue multiple types of stock, attract investment, or allow for a future IPO. Our office helps business owners and entrepreneurs address these and other issues in order to ensure that the business gets off to a good start. We have advised clients on the following legal issues: Formation of limited liability companies, limited partnerships, S and C Corporations Business By-Laws, Articles of Incorporation, and Minutes of Meeting Partnership agreements and operating agreements Initial business contracts, including employment agreements, confidentiality agreements, and buy-sell agreements Business licensing and permits Fictitious name statements Securities filings Please call us at 650.329.9500 if you would like more information. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Business Succession Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Business Succession Planning Most businesses fail to transition to the second and third generations. We advise businesses on ways to beat the odds. Will your business survive to the next generation? C losely held businesses face a number of succession planning issues. Who will transition into ownership of the business? Will it be a family member, employee, third party, or even a competitor? What will happen when the business owner retires? Will he have the income he or she desires later in life? In a family business succession, will the business owner be satisfied that non-participating family members have been treated fairly? Our office advises closely held businesses on a number of succession planning strategies in order to address these and other issues. Some specific issues we have advised clients on in the past include: Preparing buy-sell agreements Developing a Business Succession Plan Choosing the appropriate business entities for closely held or family businesses Advising on gifting strategies Using insurance or other devices to handle the estate tax bill or prepare for a purchase of the business Identifying and training protégés for management Family business entities Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Asset Protection - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Asset Protection E ach year, Americans file more than 19 million lawsuits against each other. Many of these lawsuits are frivolous, or settled for greater sums than the actual liability. Physicians, lawyers, dentists, and businesses owners are particularly vulnerable to suit because of the risks associated with conducting their business. Physicians are constant targets of malpractice lawsuits. Professionals and business owners are increasingly subject to other legal actions, including employee lawsuits breach of contract claims, manager / director actions, and other business-related lawsuits. In addition, individuals are vulnerable to actions from personal injury claims, such as slip and fall actions, and litigation related to car accidents. With proper asset protection planning, a litigant or creditor may find that relatively few assets are available to satisfy a judgment. The Law Offices of John C. Martin advises clients on several strategies to protect assets from creditors, potential litigants, and fraudsters. These strategies discourage lawsuits and give individuals added leverage in the event a lawsuit is filed. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . 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Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Schedule An Appointment Schedule an Appointment Name * First Last * Last Phone * Email * Consent for SMS communication I consent to receive conversational and informational SMS messages from Law Offices of John C. 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Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Probate, Trust Administration and Dispute Resolution - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Probate, Trust Administration and Dispute Resolution We advise trustees, fiduciaries, and beneficiaries on all aspects of probate legal matters, including trust and estate litigation. What is Probate? Trust administration? P robate is a court-supervised procedure where assets are collected, appraised, and distributed to beneficiaries, and during which a personal representative is appointed by the court. Probate fees for the attorney and personal representative are set by the court, and are based on a percentage of the gross probate estate. We advise estates on all aspects of probate legal proceedings. T rust administration is very similar to probate, except that a trustee oversees the appraisal, estate accounting, and distribution of assets without significant court oversight. However, this does not mean that the courts will be completely uninvolved during trust administration, particularly if the trust has not been fully funded. Fees are based on the instructions in the trust or by law. Our office advises successor trustees on all aspects of trust administration. Please call us at 650.329.9500 if you would like more information. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Estate Planning for Families - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Estate Planning for Families Long-term planning for the ones you love: we provide solutions for families with children, as well as blended and multi-generational families. O ften, parents delay engaging in estate planning because they believe that they do not have significant assets to protect. However, regardless of the size of your estate, it is important to engage in estate planning if you have children. Perhaps most importantly, you should name a guardian for your minor children. Otherwise, the courts will appoint a guardian who will make personal care decisions for your child in the event you become incapacitated or die. You may have different ideas than the court regarding the selection of a guardian. Selecting a guardian is not an easy decision. Our office helps clients select an individual who would be an appropriate choice by evaluating several factors, including age, commitment to responsibility, temperament, religious and moral beliefs, the nature of existing relationships with your children, location, and finances. In addition to helping clients select a guardian for their minor children, we advise on numerous other services for parents with children, including: Safeguarding a child’s inheritance Protecting and preserving a family home Planning for future education, wedding, or start up business costs Transitioning a family business Establishing trusts to protect children from the risks of divorce, insolvency, spendthrift behavior, or drug and alcohol addiction Techniques to protect children from a previous marriage, or to deal with the effects of divorce or re-marriage Counsel on generation-skipping transfer tax, annual gifting to children or grandchildren, and irrevocable gifting trusts Please call us at 650.329.9500 if you would like more information. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow Advanced Estate Planning - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information EMAIL | 650.329.9500 | CONTACT US EMAIL | 650.329.9500 | CONTACT US Advanced Estate Planning O ur office offers advanced estate planning services for clients who have acquired significant wealth or unique assets. The focus of advanced estate planning is to reduce income and transfer taxes; provide asset protection; and successfully transition wealth to the next generation. Advanced estate planning is for those clients who want to prevent the IRS or other tax authorities from “taking” a significant portion of their estate upon death. The Law Offices of John C. Martin counsels families on several advanced estate planning strategies, including family business entities, life insurance trusts, qualified personal residence trusts, and Inheritor’s Trusts. Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow KGO Radio Interview with John Martin - The Law Offices of John C. Martin PC Home Contact Us About Us Our Team Our Philosophy What We Do Testimonials Services Estate Planning Our System Estate Planning for Families Heritage & Legacy Planning Advanced Estate Planning Asset Protection Retirement Trust Planning Property Tax Planning Gift and estate tax planning Conservatorships and incapacity planning International Estate Planning Trust and Estate Litigation Probate / Estate Administration Trust Administration Gift and estate tax planning Property Tax Planning Conservatorships and incapacity planning Family Business Entities Business Succession Planning Charitable Gifts and Foundations Client Care Program Frequently Asked Questions FAQ Privacy Policy Terms and Conditions Articles & Information KGO Radio Interview with John Martin by John Martin | Jan 12, 2019 | Interviews , On the Air Join us for a radio interview today on KGO with Michael Finney of ABC news! We will be discussing proposed modifications to proposition 13. These modifications can have a significant impact not only upon the California economy, but on estate and trust planning. Date: Saturday, 1.12.2019 Time: 4:05pm PT / 7:05pm ET Station: KGO Radio San Francisco Show: Consumer Talk with Michael Finney @kgo810 @mfinney facebook.com/kgo810 John C. Martin (650) 329-9500 Search for: Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords Categories Advanced Directive Asset Protection Beneficiaries Digital Assets Estate Plan Maintenance Estate Planning for Families Family Values and History Gift Tax Exemption Interviews Legacy Life Insurance Living Will Long-Term Care On the Air On TV Philanthropy Planning for College Presentation Real Estate Tax Planning Trusts Wills Click here to contact us Click here for directions to our office Phone: 650.329.9500 Address: 636 Middlefield Road Palo Alto, CA 94301 John C. Martin (650) 329-9500 Search Search for: Categories Advanced Directive (1) Asset Protection (3) Beneficiaries (8) Digital Assets (3) Estate Plan Maintenance (35) Estate Planning for Families (52) Family Values and History (4) Gift Tax Exemption (2) Interviews (5) Legacy (2) Life Insurance (2) Living Will (2) Long-Term Care (2) On the Air (5) On TV (2) Philanthropy (5) Planning for College (2) Presentation (1) Real Estate (1) Tax Planning (20) Trusts (14) Wills (3) Recent Posts Talking to Your Family About Your Estate Plan John Martin Speaks on Estate Planning : Protecting Your Legacy John Martin Speaks on Advanced Estate Planning Estate Planning with Real Estate after Proposition 19 John Martin recently quoted in Charles Wallace’s article on Digital Wills and the importance of managing passwords KGO Radio Interview with John Martin Through Menlo Park Kiwanis, John Martin Helps Award $50,000 in College Scholarships Federal Tax Reform is Coming. Are you Ready? California Asset Protection Laws are Changing. Is Your Current Trust Adequate? Tune in on 7/19 at 7pm for a Live Radio Discussion on the Prevention of Financial Elder Abuse Law Offices Of John C. Martin PC | 636 Middlefield Road , Palo Alto, California | Tel: 650.329.9500 Serving Menlo Park, Palo Alto, Atherton, Redwood City, Los Altos, Sunnyvale, San Mateo, Hillsborough, Burlingame, Belmont, Brisbane, Colma, Daly City, East Palo Alto, El Granada, Foster City, Half Moon Bay, La Honda, Millbrae, Montara, Pacifica, The Peninsula, Pescadero, Portola Valley, San Bruno, San Carlos, San Gregorio, San Francisco, South San Francisco, Woodside, Santa Clara, Cupertino, Saratoga, Campbell, Los Gatos, San Jose, San Francisco County, San Mateo County, Santa Clara County, Alameda County, and Santa Cruz County. This is attorney advertising. The contents of this website are not intended to be and should not be construed as the provision of legal advice or the formation of an attorney client relationship. Please do not communicate confidential information by email Please Click here for Full Disclousure . Privacy Policy | Terms and Conditions EMAIL | 650.329.9500 | CONTACT US Follow Follow Follow Follow