Bruce Givner

income tax california tax real estate grantor retained annuity trusts scin-grats grats tiered discounts lifetime exclusion exhaustion factor private annuities family limited partnerships discounts estate tax planning estate planning self settled spendthrift trusts dapts full faith and credit cleopatra cameron borsarge creditor protection asset protection income tax crimes abusive tax shelters preparer penalties frivolous tax positions tax opinions false returns fraudulent returns penalties capital gains interest expatriation residency puerto rico dividends personal goodwill. covenent not to compete. mart tax deductible; tax exempt; charities; charity; ub post-mortem planning; checklists; trustees; execut post-mortem planning; portability; unwanted bypass llcs; flps; asset protection; gross receipts tax; substantial presence test; closer connection test; real estate tax planning; asset protection plannin treaties; tax planning; international tax planning estate planning; asset transfers; estate malpracti irrevocable trusts; asset protection planning; est estate tax; asset protection; ilits; crats; clats; living trust; family trust; intervivos trust; prob trusts; irrevocable trusts; grantor trusts; estate pensions; prohibited transactions; ubti; 4975; 514 trustee asset management trust law law business investment obamacare medicare irs ftb settlement state board of equalization audit franchise tax board sbe protest non-resident aliens international tax