Trusts are as complex and varied as the individuals for whom they are created. This article is written with the assumption the reader has basic knowledge of the fundamentals of trust and estate law, and will focus on those provisions that have the most impact in practice. Keep in mind that volumes have been written on this subject. Thus, the following is a cursory discussion of a number of the provisions most pertinent to the reader.
Near the very beginning of most trusts are provisions identifying the trustors, trustees and successor trustees. The trustor is simply the individual contributing assets to the trust. The trustee is the individual
or entity having the fiduciary responsibility to manage the trust assets. The successor trustee is the individual or entity to be appointed when the original trustee is unwilling or unable to serve.
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Ronald A. Friedman, CPA, CFP, PFS is a founding partner of Friedman Brannen LLP. In addition to being a Certified Public Accountant, he is a Certified Financial Planner with more than 30 years of experience in the financial services industry. Mr. Friedman is a member of the Personal Financial Planning Section of the AICPA and is certified as a Personal Financial Specialist.
Agenda
Faculty
Ronald A. Friedman, CPA, CFP, PFS
Friedman Brannen LLP
- Founding partner of Friedman Brannen LLP
- In addition to being a Certified Public Accountant, he is a Certified Financial Planner with more than 30 years of experience in the financial services industry
- Member of the Personal Financial Planning Section of the AICPA and is certified as a Personal Financial Specialist
- Unique CPA practice focuses almost exclusively on estate and gift tax and related issues, which include lifetime estate tax planning, tax compliance, post-mortem trust administration, representation before the Internal Revenue Service, and complex fiduciary accounting
- Frequent speaker for professional organizations, including the San Diego Estate Planning Council, the California CPA Society, The North County Bar Association, The La Jolla Estate Planning Trust and Probate Section and the Institute of Management Accountants (IMA) Annual Conference and Exposition Tax Panel; has been a featured guest on a number of local radio shows and has published many articles in national professional journals
- Bachelor's and Master's degrees, University of Connecticut
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