Most people who agree to serve as a trustee or executor say yes for personal reasons. A parent asked, or a sibling did, or the will simply named them and nobody gave it much thought at the time. What tends to catch people off guard is how much of the job turns out to be tax work, and how little room there is for error once you’re in the middle […]
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KJMLAW Partners is proud to announce that partners Kevin J. Moore, LL.M. and Debby D. Doitch, Esq. have been selected to the 2027 Southern California Super Lawyers list, while associate attorneys Lilit Arabyan, Joseph Castro, and Susie C. Grigoryan have been named to the 2027 Southern California Rising Stars list. Super Lawyers recognizes attorneys who have attained a high degree of peer recognition and professional achievement. The selection process combines […]
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In my previous article, When Trustees in High Net Worth Estates Need Professional Help, I discussed why administering high net worth (HNW) and ultra high net worth (UHNW) trusts often requires the support of a team of experienced professionals rather than relying on a single individual acting alone. The fiduciary responsibilities involved were explored, along with the reasons why these types of estates generally require a fundamentally different approach than […]
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Complex trust administration and conservatorship matters often require the coordinated efforts of attorneys, professional fiduciaries, and real estate professionals. When these disciplines work together effectively, families, beneficiaries, and the courts benefit from clearer communication, informed decision-making, and more efficient case resolution. KJMLAW Partners is pleased to announce that Partner Debby Doitch, Esq. will join Condra K. Griffin, CLPF, NCG, of FID Care Group, LLC, and Justin Fautsch, Co-Founder of Vimvi […]
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We’re proud to share that Kevin J. Moore, Founding Partner of KJMLAW Partners, has been invited to present at a national CLE/CPE webinar focused on U.S.-Germany tax planning for individuals and families with financial or personal ties to both countries. The session, hosted by BARBRI, will take place on Thursday, August 27, 2026. If you or your family have income, property, retirement accounts, or business interests connecting the United States […]
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As passionate business owners who pour love and energy into their business, have you ever paused in the midst of your busy day – managing employees, delegating work, marketing, and handling countless other responsibilities – to wonder what would happen if you needed to slow down, or if you were no longer around? More importantly, you probably want to preserve all the hard work, time, and money you invested, and […]
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If you’re like most high earners, you may have realized that as your income and wealth increase, so does the complexity of your taxes. No one likes to get a surprise bill at tax time, which is why strong financial management and careful planning are so important. When it comes to managing your tax liability and protecting your wealth, the key is to be proactive in your planning, not reactive. […]
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Trust administration is its own discipline — one with legal obligations, procedural requirements, and standards of care that catch even seasoned professionals off guard. Managing money, running a business, and navigating complexity does not always prepare you for the challenges of administering a trust. A trustee who has managed significant assets throughout their career naturally expects that trust administration will feel familiar. The instinct to rely on existing knowledge and […]
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KJMLAW Partners was honored to participate in and support the Colleen Williams 29th Charity Golf Tournament benefiting Casa Treatment Center for Women, on June 6. As supporters of Casa’s mission, we were proud to join fellow community members and sponsors in helping raise awareness and support for the organization’s important work serving women in recovery. KJMLAW Partners Foursome Claims First Place at the 29th Colleen Williams Tournament Congratulations to our foursome […]
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KJMLAW Partners PLC, a California trusts and estates law firm, regularly works with professional fiduciaries as part of its broader practice in probate, trust administration, conservatorships, and litigation. The firm was proud to sponsor and attend the 31st Annual PFAC Educational Conference in Sacramento, one of California’s premier events for professional fiduciaries, trust and estate attorneys, estate planning professionals, conservators, guardians, and industry leaders. The conference provided a valuable forum […]
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When it comes to their parents’ estate planning, siblings can be supportive. Even so, undue influence claims are always a concern when an older adult is creating a will or otherwise deciding how their assets will be distributed after their death. If one sibling manipulates their parents into changing their estate plan, they may have exerted undue influence. Proving undue influence can be challenging, which is why courts in California […]
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As wealth grows, estate planning often shifts from relatively straightforward asset protection and distribution planning to more complex questions about estate taxes, business ownership, legacy goals, and the preservation of wealth across generations. The right approach depends not only on the size of an estate but also on family dynamics, financial priorities, and the long-term vision behind the plan especially when comparing high-net-worth and ultra-high-net-worth estates. How Do High-Net-Worth and […]
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Casa Treatment Center for Women in Pasadena is recognized as one of the nation’s leading treatment centers for addiction recovery, offering a wide range of professional care services and support for women. KJMLAW Partners is proud to sponsor the 29th Annual Colleen Williams Charity Golf Tournament benefiting Casa Treatment Center on June 6, 2026. We look forward to bringing a strong team to support their deeply important work in serving, […]
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KJMLAW Partners is proud to sponsor the 31st Annual Professional Fiduciary Association of California (PFAC) Educational Conference taking place May 27–30, 2026, in Sacramento. As part of the conference program, Debby Doitch will present alongside Mary Thornton House, Ana Maria Luna, and Sarah Broomer on the panel: Capacity Clash: Navigating the Interplay of Roles and Conflict in Fiduciary Practice. The presentation will take place on May 29, 2026, at 3:15 […]
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Even if you know that you’re one of the beneficiaries of a loved one’s estate, it can take several months (and sometimes even a year or more) to receive the assets that were left to you. But if the person managing the estate mishandles the assets within it, you could be waiting much longer. If you think the executor or administrator of a decedent’s estate is mismanaging the assets within […]
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Newly appointed trustees often share a version of the same admission with me: they agreed to serve because it felt like the right thing to do, and only afterward did they realize how many rules come with the role. Trusteeship is manageable, and it requires deliberate attention, informed judgment, and consistent adherence to fiduciary duties. Serving as a trustee carries significant legal responsibility. Under the California Probate Code and general […]
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Tax Implications of Selling Artwork How artwork is taxed depends largely on who is selling it and why they owned it. If an artist sells their own artwork, that income is treated as ordinary income. 26 US Code §1221(a)(3)(A). This is because artwork created by the artist, under tax law, has been explicitly excluded from the definition of “capital asset”. As a result, the sale proceeds are taxed at ordinary […]
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A Gentle Guide to Trust Administration in California A trust is designed to avoid probate, but it still requires thoughtful and active administration after its creator passes away. Creating a trust is similar to preparing an architectural blueprint: the framework is carefully planned, the specifications clearly defined, and the intended result mapped out in advance. Once the designer is no longer present, however, someone must interpret those plans, apply them […]
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KJMLAW Partners is pleased to announce that partners Kevin J. Moore and Debby S. Doitch have been selected to the 2026 Southern California list by Super Lawyers. Super Lawyers recognizes outstanding attorneys who have attained a high degree of peer recognition and professional achievement. The selection process includes independent research, peer nominations, and peer evaluations, with only a small percentage of attorneys in each state receiving this distinction annually. Kevin […]
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Probate. You’ve heard this term tossed around by attorneys and finance professionals. Everyone says it’s annoying, time-consuming, and that you need to avoid it. But what is it? Probate is the court-supervised legal process of validating the will (if one exists) of someone who passed away, paying their debts and taxes, and distributing their remaining assets to heirs or beneficiaries according to the will or state law. Probate court is […]
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