Valerie Jorgensen Merritt
AREAS OF PRACTICE
* Estate Planning
* Probate
* Trust Administration
* Elder Law

Calleton, Merritt, De Francisco & Real-Salas, LLP, provides personalized legal services for individuals, families and business owners in the areas of estate and tax planning, trust administration, probate, and elder law.

With over 80 years of combined legal experience, CMDR works with its clients to preserve and transfer their wealth according to their wishes. Depending on the client's needs, CMDR can assist clients in:

* Avoiding lengthy and costly probate proceedings;

* Avoiding court intervention, including conservatorships, if disability strikes;

* Disclaiming inheritances to increase family wealth;

* Disposing of assets efficiently using revocable living trusts;

* Exercising powers of appointment effectively;

* Forming family partnerships and related entities (with the assistance of associated counsel);

* Forming a plan for the continuation or disposition of the family business;

* Integrating retirement benefits into estate plans;

* Leveraging gifts (and therefore minimizing taxes) through proper valuation techniques;

* Minimizing or avoiding the estate and generation-skipping transfer tax through the use of life insurance trusts, grantor retained annuity trusts and qualified personal residence trusts;

* Minimizing income taxes of estates, trusts, and beneficiaries;

* Minimizing estate taxes and maximizing tax deductions from charitable lead and charitable remainder trusts;

* Preparing gift and estate tax returns;

* Preserving wealth through prenuptial and postnuptial agreements;

* Preserving assets in long-term disability situations; and

* Providing for beneficiaries with special needs, including establishing and administering special needs trusts, and guiding clients through the maze of benefits and programs available to special needs beneficiaries.

In addition to these services, CMDR also represents:
* fiduciaries in probate and conservatorship proceedings;
* fiduciaries in federal estate and gift tax controversies;
* fiduciaries and beneficiaries in contested accountings and court proceedings construing wills and trusts; and
* trustees during the trust administration process and educates Trustees on managing trusts legally and efficiently.

While enjoying innovative techniques and creative solutions, CMDR is firmly based in the practical, the realistic, and the time tested methods that have been justifiably successful in the past. As leaders in the legal profession, CMDR's attorneys are current on the most recent developments in its areas of practice, however, our practice does not embrace tricks or gimmicks for the simple reason that such techniques rarely work. Our team has the expertise necessary to help clients achieve efficient and cost effective resolutions to their legal issues.

If you or someone you know might benefit from our experience or would like more information about our services, please contact us. We look forward to hearing from you.

Valerie J Merritt
Calleton, Merritt, De Francisco & Real-Salas LLP
131 N El Molino Ave #300
Pasadena CA 91101
Tel: 626 395-0860
Fax: 626 395-0865
E-mail: valerie@cmdrlaw.com
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