When tax exemption amounts were lower, it was common for estate planning to provide for the creation of a bypass trust when one spouse died. Now that exemptions are $11.4 million per person, it will often make more sense to allow assets to appreciate and focus on income tax planning. This program will guide attorneys through the different options available for termination of a bypass trust that is no longer in the client’s best interest, including best practices for terminating and pitfalls to avoid.
Jennifer F. Scharre is a Senior Associate with Temmerman, Cilley & Kohlmann, LLP in San Jose, California. Mrs. Scharre's practice includes estate planning, estate administration, beneficiary representations, conservatorship matters and guardianship matters.
Her estate planning practice includes the preparation of revocable trusts, irrevocable trusts, and wills, as well as incapacity planning documents. Mrs. Scharre's trust and decedent's estate administration practice includes representation of trustees, personal representatives, and beneficiaries in all aspects of trust administration and probate including preparation of trust accountings and estate tax returns.
Mrs. Scharre's Accounting degree from the University of San Diego makes her uniquely equipped to assist clients in complex estate planning and estate administration. Ms. Scharre earned her J.D. degree from Santa Clara University School of Law.
Jennifer not only gives back to the legal community through speaking and presentations for professional organizations but also participates in her local community by providing informative presentations regarding estate planning, charitable giving, and special needs issues.
Mrs. Scharre will be teaching a Wills & Trusts course at Santa Clara School of Law in Spring of 2019.
Excellent! Clearest and best presentation on this topic I have heard to date. Thank you!
Clear, concise coverage of the issues raised by someone who knows what she is talking about. Thanks!
Great course, very thorough!
Really excellent information for personal purposes and estate planning.
Presenter is excellent...clear, knows her subject. Highly recommended
This is probably the best course I ever heard on Lawline. Speaker was clear, organization was superb. Excellent!