Online resource center to help you explore these key issues, and others, regarding your estate.

Practice Areas

Mr. Miller has many years of experience in designing and implementing a comprehensive variety of Trusts, Wills, and other estate planning documents, as well as settling estates in the most expedient and appropriate method. Further, he counsels and assists clients on becoming eligible for VA benefits and Medi-Cal.

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VA Pension/Aid & Attendance/Medi-Cal

Mr. Miller has been active in the area of VA Pension and Medi-Cal for well over a decade. He uses various specialized types of Trusts as well as non-trust strategies to gain eligibility for his clients and save the family money.

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Probate & Estate Administration

Mr. Miller has been settling estates (both simple and complex) for well over 40 years. The starting point is always to create a strategy to settle the estate in the most efficient manner possible with a minimum of taxes. Often times the strategy created allows the family to bypass Probate Court proceedings.

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Gifting with the Ability to Get It Back

By merv,

Gifting with the Ability to Get It Back Introduction Tax Exemption Clawback The Dilemma Irrevocable Trust Gift and Death Tax Result Step Up in Basis Conclusion Dear Mr. Miller: I know there is a $5 million dollar gift tax exemption right now and that it goes away come January 2013. I am single and have  … Read more

Step Up In Basis With A-B Trusts

By merv,

Step Up In Basis With A-B Trusts            Printer Friendly Version Introduction Step Up In Basis Rule Decedent’s Trust Step Up Death Tax Focus Changing the Focus to an Income Tax One Getting Help Dear Mr. Miller: My Dad passed a few months ago. My Mom preceded him back in 2000. They had one of those  … Read more

What Does the New Estate Tax Law Mean to Me (Part 1)

By merv,

What Does the New Estate Tax Law Mean to Me…..     Part 1 Introduction History Exemption Amount What of the Future for the Exemption So What Should I do Introduction: You are probably aware that President Obama signed the Tax Relief Act on December 17, 2010. That law created a number of changes and updates that  … Read more

Father Wants Flexible and Low Cost A-B Living Trust

By merv,

A-B Living Trust can have flexibility when prepared by qualified attorneys Answer A-B Trust In General Low Price vs. Flexibility Power of Appointment Question Dear Mr. Miller: All of this talk has convinced me that Trusts can save my family a lot of money. My wife and I have accumulated about $1.5 million, most of  … 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

Is an “A/B Trust” the “Best?”

My Mom just signed a new Living Trust.  She lives in Northern California and has an estate of probably $2.5 million including her house.  The Bill f...


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