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# Strategic Planning Law Group

Strategic Planning Law Group

## Sitemaps

- [XML Sitemap](https://strategicplanninglawgroup.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [Publications](https://strategicplanninglawgroup.com/publications/)
- [Here’s how to help your kid buy a home in California — without creating a tax nightmare (“San Francisco Chronical” March 2025)](https://strategicplanninglawgroup.com/press/heres-how-to-help-your-kid-buy-a-home-in-california-without-creating-a-tax-nightmare-san-francisco-chronical-march-2025/) - Press containing comments by Clay Stevens on the best tax strategies to assist heirs with the purchase of a home. View Article
- [Balancing Act:  Estate planning options for appreciated assets that consider future income tax consequences (“Estate Planning Journal” – April 2024)](https://strategicplanninglawgroup.com/articles/balancing-act-estate-planning-options-for-appreciated-assets-that-consider-future-income-tax-consequences-estate-planning-journal-april-2024/) - This article discusses the complexities of estate tax planning, emphasizing that while transferring appreciated assets can reduce estate taxes, it may lead to higher income taxes for beneficiaries. The article discusses creative estate planning strategies that balance the potential loss of a step-up in income tax basis with the benefits of estate tax reduction. View Article
- [Should Affluent Clients Wait A Year To Make Big Donations? (“Financial Advisor” November 2021)](https://strategicplanninglawgroup.com/press/should-affluent-clients-wait-a-year-to-make-big-donations-financial-advisor-november-2021/) - Press containing comments by Clay R. Stevens on the possible charitable giving strategies. View Article
- [Private Foundation](https://strategicplanninglawgroup.com/handouts/private-foundation/) - This handout is designed to illustrate the use of a Private Foundation ("Foundation") and answer some questions you may have with regard to its use. Read more
- [Irrevocable Life Insurance Trusts](https://strategicplanninglawgroup.com/handouts/irrevocable-life-insurance-trusts/) - This handout is designed to illustrate the use of an Irrevocable Life Insurance Trust ("ILIT") in an estate planning context and answer some questions you may have with regard to its use. Read more
- [Probate in California](https://strategicplanninglawgroup.com/handouts/probate-in-california/) - This handout discusses the basics of the probate process in California as well as the options available to avoid probate. Read more
- [Grantor Retained Annuity Trust](https://strategicplanninglawgroup.com/handouts/grantor-retained-annuity-trust/) - This handout is designed to illustrate the use of a Grantor Retained Annuity Trust ("GRAT") in an estate planning context and answer some questions you may have with regard to its use. Read more
- [Irrevocable Gift or Crummey Trust](https://strategicplanninglawgroup.com/handouts/irrevocable-gift-or-crummey-trust/) - This handout is designed to illustrate the use of an Irrevocable “Crummey” Trust ("Crummey Trust") in an estate planning context and answer some questions you may have with regard to its use. Read more
- [Core Estate Planning Documents](https://strategicplanninglawgroup.com/handouts/core-estate-planning-documents/) - This article is designed to illustrate the need for certain core estate planning documents for someone who resides in California and answer some questions you may have with respect to each document.
- [Family Charitable Remainder Trust](https://strategicplanninglawgroup.com/handouts/family-charitable-remainder-trust/) - This handout is designed to illustrate the use of Family Charitable Remainder Trusts for income tax and estate tax planning and to answer some questions you may have with regard to its use. Read more
- [Qualified Personal Residence Trust](https://strategicplanninglawgroup.com/handouts/qualified-personal-residence-trust/) - This handout is designed to illustrate the use of a Qualified Personal Residence Trust ("QPRT") in an estate planning context and answer some questions you may have with regard to its use. Read more
- [Transferring Real Property: How to Avoid an Unexpected Tax Hike in California (“fathom” – March 2021)](https://strategicplanninglawgroup.com/articles/transferring-real-property-how-to-avoid-an-unexpected-tax-hike-in-california-fathom-march-2021/) - This article discusses techniques to avoid property tax increases when transferring or selling a home in California. View Article
- [The Family Charitable Remainder Trust:  Achieving Wealth Transfer and Charitable Goals in an Income Tax-Efficient Manner ("Taxes-The Tax Magazine" - May 2010)](https://strategicplanninglawgroup.com/articles/the-family-charitable-remainder-trust/) - This article is designed to illustrate the use of a Family Charitable Remainder Trust and answer some questions you may have with regard to its use. View article
- [Using a Personal Residence DGT to Capitalize on Reduced Property Values ("Practical Tax Strategies/Taxation for Accountants" - June 2010)](https://strategicplanninglawgroup.com/articles/using-a-personal-residence-dgt-to-capitalize-on-reduced-property-values/) - This article is designed to illustrate the use of a personal residence defective grantor trust ("personal residence DGT") and answer some questions you may have with regard to its use. View article
- [To Bypass or Not to Bypass, That is the Question:  Using a Formula General Power of Appointment Clause to Address New Estate Planning Uncertainties ("California Trusts and Estates Quarterly" - Spring 2011)](https://strategicplanninglawgroup.com/articles/to-bypass-or-not-to-bypass-that-is-the-question/) - Due to changes to the federal estate tax rules, estate planners today face a set of additional considerations regarding whether a bypass trust is necessary for a couple uncertain to face estate taxes at the surviving spouse’s death. The use of a formula general power of appointment may permit a couple to maximize their tax benefits by ensuring the lowest estate tax possible and maximizing the use of the step-up in income tax basis at death. View article
- [The Reverse Defective Grantor Trust ("Trusts & Estates" - October 2012, Updated October 2020)](https://strategicplanninglawgroup.com/articles/the-reverse-defective-grantor-trust/) - This article is designed to illustrate the use of a reverse defective grantor trust and answer some questions you may have with regard to its use. View article
- [Does the Election Mean the End of Estate Taxes ("fathom" - December 2016)](https://strategicplanninglawgroup.com/articles/does-the-election-mean-the-end-of-estate-taxes-fathom-december-2016/) - This article is designed to illustrate the use of estate taxes and answer some questions you may have with regard to their use.
- [Estate Planning Checkup: 3 Questions to Ask Annually ("fathom" - August 2017)](https://strategicplanninglawgroup.com/articles/estate-planning-checkup-3-questions-to-ask-annually-fathom-august-2017/) - This article is designed to illustrate the use of estate planning and answer some questions you may have with regard to its use
- [The 2020 Election and Estate Planning ("fathom" – September 2020)](https://strategicplanninglawgroup.com/articles/the-2020-election-and-estate-planning-fathom-september-2020/) - Press containing comments by Rachel Lee and Clay R. Stevens on possible upcoming estate tax law changes.
- [Estate Taxes: Gone Today but Here Tomorrow? (“fathom” – September 2021)](https://strategicplanninglawgroup.com/articles/estate-taxes-gone-today-but-here-tomorrow-fathom-september-2021/) - This article discusses the current estate tax rules and provides suggestions on techniques to plan for pending legislative changes. By Clay Stevens View Article
- [Estate Planning 101: Back to Basics (“fathom” – October 2021)](https://strategicplanninglawgroup.com/articles/estate-planning-101-back-to-basics-fathom-october-2021/) - This article discusses the core estate planning documents needed by everyone. By Dawn Baca View Article
- [Considerations When Valuing Estate Assets (“fathom” – October 2021)](https://strategicplanninglawgroup.com/articles/considerations-when-valuing-estate-assets-fathom-october-2021/) - This article discusses the method to value assets for estate tax planning purposes. By Dominique Tauzin and Rachel Lee View Article
- [Estate Planning Opportunities During Down Markets (“fathom” – April 2020)](https://strategicplanninglawgroup.com/articles/estate-planning-opportunities-during-down-markets-fathom-april-2020/) - This article discusses options for estate tax reduction planning in less favorable economic climates. By Rachel Lee View Article
- [Freeze Assets in Your Estate Before a Liquidity Event (“fathom” – October 2017)](https://strategicplanninglawgroup.com/articles/freeze-assets-in-your-estate-before-a-liquidity-event-fathom-october-2017/) - This article reviews estate planning techniques available prior to the sale of an asset. By Dawn Baca View Article
- [Estate Planning Checkup: 3 Questions to Ask Annually (“fathom” – August 2017)](https://strategicplanninglawgroup.com/articles/estate-planning-checkup-3-questions-to-ask-annually-fathom-august-2017-2/) - This article reviews the estate planning items everyone should review regularly with their advisors. By Melissa Punim View Article
- [How Clients Can Gift And Protect Assets At The Same Time (“Financial Advisor” December 2021)](https://strategicplanninglawgroup.com/press/how-clients-can-gift-and-protect-assets-at-the-same-time-financial-advisor-december-2021/) - Press containing comments from Clay R. Stevens on options and strategies for charitable gift planning. View Article
- [Preparing Charitable Clients For The Biden Tax Regime (“Financial Advisor” January 2021)](https://strategicplanninglawgroup.com/press/preparing-charitable-clients-for-the-biden-tax-regime-financial-advisor-january-2021/) - Press containing comments by Clay R. Stevens on the possible charitable giving changes. View Article
- [Here's How Much You Would Pay Under Biden's and Trump's Tax Plans ("Barron’s” – October 2020)](https://strategicplanninglawgroup.com/press/heres-how-much-you-would-pay-under-bidens-and-trumps-tax-plans-barron/) - Press containing comments by Clay R. Stevens on the possible estate tax law changes post election.
- [California Lawmakers’ Tax Voucher Stimulus Plan Poses Risks (“Bloomberg Tax” – August 2020)](https://strategicplanninglawgroup.com/press/california-lawmakers-tax-voucher-stimulus-plan-poses-risks-bloomberg-tax-august-2020/) - Press containing comments by Clay R. Stevens on California tax law proposals.
- [Charitable Remainder Trust](https://strategicplanninglawgroup.com/handouts/charitable-remainder-trust/) - This handout is designed to illustrate the use of Charitable Remainder Trusts for income tax and estate tax planning and to answer some questions you may have with regard to its use. Read more
- [5 Common Tax Myths Debunked (fathom - April 2018)](https://strategicplanninglawgroup.com/press/5-common-tax-myths-debunked-fathom-april-2018/) - Press containing comments on common tax myths.
- [Battle Involving Leona Helmsley Estate Spotlights Issue of Executor Pay ("The Wall Street Journal" - January 2016)](https://strategicplanninglawgroup.com/press/battle-involving-leona-helmsley-estate-spotlights-issue-of-executor-pay/) - Press containing comments by Clay R. Stevens on Battle Involving Leona Helmsley Estate.
- [Family Limited Partnerships' Future in Question ("Accounting Today" - August 2015)](https://strategicplanninglawgroup.com/press/family-limited-partnerships-future-in-question-accounting-today-august-2015/) - Press containing comments by Clay R. Stevens on the rumored new Family Limited Partnership regulations. View article
- [Dramatic Estate Tax Battle Delivers Fresh Lessons (Reuters - July 2012)](https://strategicplanninglawgroup.com/press/reuters-feldman-amy-dramatic-estate-tax-battle-delivers-fresh-lessons-july-31-2012/) - Press containing comments by Clay R. Stevens on formula allocation clauses. View article
- [Gimme Shelter ("Financial Advisor" - September 2013)](https://strategicplanninglawgroup.com/press/financial-advisor-magazine-korn-donald-j-gimme-shelter-september-3-2013/) - Press containing comments by Clay R. Stevens on Delaware Incomplete Gift Non-Grantor trusts. View article
- [Sale to a Defective Grantor Trust](https://strategicplanninglawgroup.com/handouts/sale-to-a-defective-grantor-trust/) - This handout is designed to illustrate the use of an Intentionally Defective Grantor Trust ("DGT") in an estate planning context and answer some questions you may have with regard to its use. Read more

## Pages

- [Home](https://strategicplanninglawgroup.com/) - Strategic Planning Law Group is a sophisticated estate planning law firm with offices in Orange County, Los Angeles and San Francisco. The firm’s attorneys have combined experience of more than 50 years in the areas of estate planning, tax, and business planning. The firm’s focus is centered around personalized and integrated planning of one’s basic estate planning needs as well as more advanced planning for high net worth clients seeking to reduce estate taxes, pass wealth to future generations, and fulfill their charitable goals.
- [Rachel M. Lee](https://strategicplanninglawgroup.com/attorneys/rachel-m-lee/) - Rachel Lee advises families and individuals on estate and tax planning matters, guiding them through the unique complexities of significant wealth. She develops bespoke strategies for business succession, pre-liquidity planning, and multigenerational wealth transfer, often involving closely held operating companies, concentrated investment positions, real estate, and qualified small business stock (QSBS). Additionally, Rachel supports families
- [R. Luis Garcia, III](https://strategicplanninglawgroup.com/attorneys/luis-garcia/) - Luis Garcia, born in Athens, Texas, is an accomplished attorney specializing in estate planning and trust administration. His journey towards a successful legal career is marked by academic excellence and a commitment achieving deliverables on behalf of his clients. Luis pursued his undergraduate studies at the University of Southern California, exhibiting a keen interest in
- [Clay R. Stevens (Retired)](https://strategicplanninglawgroup.com/attorneys/clay-r-stevens/) - Clay R. Stevens retired from the practice of law on March 31, 2026, concluding a distinguished career in complex estate planning. As founder and Managing Partner of Strategic Planning Law Group, he played a pivotal role in shaping the firm’s culture, mentoring rising leadership, and establishing a standard of excellence in client service and technical
- [Hailey Hoyt](https://strategicplanninglawgroup.com/attorneys/hailey-hoyt/) - Hailey Hoyt is an associate in the firm’s Orange County office. Ms. Hoyt was born and raised in Orange County, California. She pursued her undergraduate studies in history and English at the University of California, Santa Barbara. She spent a portion of her undergraduate tenure in Dublin, Ireland, where she attended classes at the Institute
- [Dawn M. Baca](https://strategicplanninglawgroup.com/attorneys/dawn-m-baca/) - Dawn Baca is an estate planning attorney specializing in sophisticated estate and gift tax strategies for high and ultra-high-net-worth individuals, families, and business owners. Recognizing estate planning is deeply personal and never one-size-fits-all, Dawn excels at crafting bespoke solutions tailored to each client’s unique circumstances and objectives while maintaining a clear focus on minimizing complexity
- [Melissa Punim](https://strategicplanninglawgroup.com/attorneys/melissa-punim/) - With more than a decade of experience in estate planning, Melissa Punim advises high-net-worth individuals, senior executives, founders, and multigenerational families on sophisticated strategies for preserving and transferring wealth. Her practice centers on structuring complex, tax-efficient plans that reflect her clients’ values, long-term goals, and family dynamics. Melissa’s work includes advanced estate planning, pre-IPO strategies,
- [Attorneys](https://strategicplanninglawgroup.com/attorneys/) - Clay R. Stevens Melissa Punim Dawn M. Baca Rachel M. Lee Luis Garcia
- [Our Firm](https://strategicplanninglawgroup.com/firm-overview/) - We are a boutique law firm focused on personalized estate, tax, and business planning, with a view toward the integration of each client’s financial, tax, wealth transfer, and philanthropic endeavors. While we specialize in the estate and tax planning needs of high and ultra high net worth individuals, we are well versed in estates of
- [Offices](https://strategicplanninglawgroup.com/offices/) - Los Angeles 11100 Santa Monica Blvd. Suite 600 Los Angeles, CA 90025 Telephone (310) 806-4096 Mountain View 2570 W. El Camino Real Suite 520 Mountain View, CA 94040 Phone (310) 806-4096 Orange County 7700 Irvine Center Drive Suite 940 Irvine, CA 92618 Telephone (310) 806-4096 San Diego 12481 High Bluff Drive Suite 110 San Diego,
- [Orange County](https://strategicplanninglawgroup.com/offices/orange-county/) - Irvine
- [San Diego](https://strategicplanninglawgroup.com/offices/san-diego/) - San Diego
- [San Francisco](https://strategicplanninglawgroup.com/offices/san-francisco/) - San Francisco
- [Mountain View](https://strategicplanninglawgroup.com/offices/mountain-view/) - Mountain View
- [Disclaimer](https://strategicplanninglawgroup.com/disclaimer/) - The materials contained on this website have been prepared by Primiani, Stevens, Cruz & Punim, P.C. for general informational purposes only and are not intended to be a source of advertising, solicitation, or legal advice. Transmission of such information does not create an attorney-client relationship and you should seek the legal advice of competent counsel
- [Los Angeles](https://strategicplanninglawgroup.com/offices/los-angeles/) - Los Angeles
- [Services](https://strategicplanninglawgroup.com/services/) - We are experienced with traditional estate planning as well as more complex matters that are common to ultra-affluent clients. We like to view estate planning in three phases. Phase 1, or the core estate plan, is essential for all clients. Whether or not a client needs Phase 2 or advanced planning is dependent on the
- [Contact Us](https://strategicplanninglawgroup.com/contact-us/)

## Categories

- [Articles](https://strategicplanninglawgroup.com/category/articles/)
- [Handouts](https://strategicplanninglawgroup.com/category/handouts/)
- [Press](https://strategicplanninglawgroup.com/category/press/)