Marks, Golia & Finch, LLP provides clients with customized business estate planning for individuals, and succession planning for all types of business owners . The firm reviews with clients their desires and objectives, with the goal of devising an estate plan and/or business succession plan which is tailored to each client's unique situation and goals. The firm works with clients to identify and address issues related to estate taxes, liquidity, business and property succession, asset management and control, the transfer of wealth to future generations and minimization of post-death disputes. The firm represents clients in the following areas:

• Estate Planning
  

• Business Succession Planning

• Gift and Estate Tax Analysis
  

• Charitable Planning
  

• Probate and Trust Administration
  

• Estate Settlement and Distribution

• Post-Mortem Planning

• Probate Litigation

Due to the firm's representation of construction industry business owners in the firm's other practice areas, and its understanding of the unique issues they face, the firm is particularly well-suited to provide estate planning and business succession planning services to business owners. In addition, through a combination of the firm's litigation experience and its knowledge of trusts and estates, the firm is uniquely positioned to litigate and resolve a multitude of trust and estate disputes.

Representative Experience

Estate Planning and Administration

Counseled construction business owners in devising continuity and succession plans for companies and satisfying bonding company requirements.

Represented high net worth clients in recapitalizing stock in closely-held S corporations and transferring stock to defective grantor trusts for clients’ children, freezing value of appreciating stock for federal estate tax purposes and allowing clients to retain control of the companies.

Represented trustee in mediation with beneficiaries to devise plan for payment of multi-million dollar federal estate tax liability.

Advised corporate and individual trustees in administering complex trusts to minimize liability related to administration and distribution.

Represented client in negotiating premarital agreement and securing substantial lifetime and post-death gifts from future spouse.

Representative Cases

Probate Litigation

In the Matter of the Estate of Victor Manuel Andujo, Deceased (Probate)

Superior Court of the State of Arizona, Maricopa County Case No. PB2009-090108

2009: Three day bench trial regarding domicile of decedent and jurisdiction of probate court to administer decedent’s estate, resulting in vesting of inheritance rights by the firm’s clients in decedent’s California lottery winnings, and appointment of clients’ designee as personal representative.

Counsel: Davide Golia, Danielle C. Humphries and Bernard F. King III

In Re: the Harriet Kopp Trust (Probate)

San Diego Superior Court Case No. 37-2008-00152626-PR-TR-CTL

2009:  The Firm successfully petitioned the Court for a construction of the decedent’s trust which will result in over $4,000,000.00 passing to the Firm’s client.  Overcoming allegations that the trust language directed one-half of the trust residue pass to another beneficiary, the Firm used extrinsic evidence to show the decedent’s true intent was that the entire trust residue pass to the Firm’s client.

Counsel:  Davide Golia, Danielle C. Humphries and Nowell A. Lantz

In Re: the Harriet Kopp Trust (Probate)

San Diego Superior Court Case No. 37-2008-00152626-PR-TR-CTL

2009:  The Firm successfully petitioned the Court for a determination that the client’s proposed petition regarding the construction of a trust does not violate the no-contest clause of the decedent’s trust or will.  The Court ruled in favor of the Firm’s client, holding that the proposed petition does not violate the terms of the no-contest clauses or otherwise result in forfeiture of rights by the Firm’s client.  This ruling allowed the Firm’s client to file her proposed petition without forfeiting her $4,000,000.00 interest in the decedent’s trust.

Counsel:  Danielle C. Humphries and Nowell A. Lantz

Estate of Mary Alward Taylor (Probate)

San Diego Superior Court Case No. 37-2008-00152011-PR-PW-CTL

2009:  The Firm initiated a contest of a purported holographic codicil and successfully negotiated a settlement resulting in the Firm’s client receiving the full amount she was entitled to receive under the decedent’s formal will.

Counsel:  Danielle C. Humphries and Nowell A. Lantz

Estate of Harold A. Mosier and In Re: the Marital Deduction Trust and the Residuary Trust created under the Will of Harold A. Mosier, deceased, and Order of Preliminary Distribution dated September 25, 1970 (Probate)

San Diego Superior Court Case No. P90842

2009:  The Firm successfully petitioned the Court for a determination that the client’s proposed petition for removal of a co-trustee and redress of multiple breaches of trust, with respect to trusts valued at approximately $50,000,000.00, does not violate the no-contest clause in several testamentary documents or result in forfeiture by the Firm’s client of her rights under the documents.  The Court ruled in favor of the Firm’s client, preserving the client’s right to receive approximately $30,000,000.00 in property.

Counsel:  Davide Golia, Danielle C. Humphries and Nowell A. Lantz