Introduction Joint Tenancy Avoids Probate Need for an Attorney Whose Family Will Ultimately Get the House Debts Mortgage Liability Capital Gain Disadvantage Conclusion Dear Mr. Miller: Introduction: My Dad has been living with a woman for a number of years. He has owned his house long before he ever met her and that is where … Read more
Introduction A-B Trusts Explained Death Tax Goal Portability of Exemption A-B Trust Capital Gain Problem County Property Tax Double the Parent-Child Exclusion Conclusion Dear Mr. Miller: Introduction: I hope you can help. My husband and I have some large real estate holdings in the central valley of California. We want to pass them on to … Read more
Introduction Use the Proper Expert Experts You Will Need Selecting an Attorney Tax Advisor CPA Enrolled Agent Registered Tax Preparer Financial Advisor Trust Companies & Banks Certified Financial Planner Dear Mr. Miller: Introduction My husband just passed and I am worried—really worried. Do we have money? Yes, I think so. The problem is, I really … Read more
A-B Trusts: Don’t Give Away the Capital Gains Step Up! Introduction A-B Trusts Explained Advantages Necessity of Periodic Review Capital Gain Explained Step Up for Decedent’s Trust Methods to Terminate Decedent’s Trust Avoiding Capital Gain on Decedent’s Trust after Death Conclusion Dear Mr. Miller: Introduction: I am a widower. My spouse died several years ago. … Read more
When Hell Freezes Over I’ll Hire an Attorney Introduction Capital Gains and the QTip Election House Sold for Less Than Fair Market Value County Property Tax Increase and Non Pro Rata Distribution Distribution Disputes and Liability Conclusion Dear Mr. Miller: Introduction: Ok, my Dad just died. I’m in charge of taking care of everything and … Read more
Introduction Keeping Things Less Expensive and Simple(r) Deadlines & Annuities IRA’s Death Tax Exemption Disclaimer A-B Trust Divisions Valuations Conclusion A Survival Guide for Those Left Behind: The Price of a Loved One’s Dying Done Right… Dear Mr. Miller: Introduction: My Dad died last month. I really don’t want to go through the bother of … Read more
Irrevocable Trust: Can It Be Amended? Introduction Assumptions Revocable Trusts Irrevocable Trusts Grantor Trusts Clauses that Allow Changes Powers of Appointment Conclusion Dear Mr. Miller: Introduction: I signed an Irrevocable Trust 10 years ago. I had been worried about Medi-Cal and the cost of long term care. I put my house in Riverside ($300,000) and … Read more
Introduction Basic Rule My Daughter’s Conundrum Why Legal Advice Is Necessary County Property Tax Liability Conclusion Dear Mr. Miller: Introduction: My Dad recently died and I’m in charge of tying up the loose ends. My CPA told me that all I need to do is record a document with the county recorder to change title … Read more
Introduction Probate and IRA’s Tax Effect of Trust Being Owner IRA–Take as Lump Sum Trust as Beneficiary–Life Expectancy Birthday Problem/Look Through Rule Annuity Owned “Inside” the IRA Living Trust as Beneficiary of IRA vs. Beneficiary of Annuity Recommendation Dear Mr. Miller: Introduction: I have a Living Trust. Amongst my various assets I have a $750,000 … Read more
Am I Being Cheated? Why Would I want to File a Death Tax Return If I Don’t Have To? Introduction Death Tax Return Filing Requirements Reasons for Filing a Return Inflation and Appreciation Marital Deduction Deceased Spouse Unused Exemption Capital Gains Qtip Election Projections Qualified Specialist Dear Mr. Miller: Introduction: My husband passed earlier this … Read more
About Living Trusts
About Living Trusts is hosted by the Law Offices of Merwyn J. Miller, as your online resource center to help you explore these key issues, and others, regarding your estate.
Merwyn J. Miller, J.D.
- Board Certified Specialist in Estate Planning, Trust & Probate Law
- Co-Author of legal text book and of “Don’t Go Broke in a Nursing Home”
- Teacher of law courses at public and private colleges
- Continuing Education Instructor for attorneys
- Columnist for largest regional newspaper in San Diego County and professional journals for 15 years, Contributing author to the book “In Your Service: The Veteran’s Friend”
- Masters Degree in Financial Services - Estate Planning
For over 3 decades Mr. Miller has helped me with both my business and personal legal affairs. I also am friends with many veterans who praise his work in the field of Veterans Affairs. I would describe him as knowledgeable, experienced, and very trustworthy.
Mr. Miller & Kristen were instrumental in helping me obtain the Veterans Pension Benefit, which has truly been “life-changing” for me! Their involvement was crucial to my qualifying and the successful submission of an application that was approved the first time through. There is no way I would have ever navigated this complex process without their expertise and guidance. It was a pleasure to interact with the staff. All of them were very professional and exhibited a caring/helpful attitude. I am so appreciative of their services. I hope every veteran is able to avail themselves of this wonderful program.
Grateful WWII Naval Veteran
Mr. Miller and his staff expertly handled the complex, intricate filing for a Veterans’ Aid and Attendance pension benefit for my elderly father. This benefit – though it took a seemingly very long time to be approved – turned out to be the sole way our family could possibly afford proper care for a brave vet who had entered the murky waters of dementia. Miller and his staff kept me briefed throughout the process and were instrumental in coaching me what to expect and when. And they were right!