For the past twenty-five years, I have been actively practicing in the following areas of law:

​Probate is the legal process through which the court sees that, when you die, your debts are paid and your assets are distributed according to your will.  If you don't have a will, your assets are distributed according to state law.



Mr. Bridges represents personal representatives in all aspects of the probate proceeding, including collecting the deceased’s assets, paying bills, preparing the necessary tax returns, filing required legal documents, and distributing property to heirs.



Trust Administration:    If a decedent had a Living Trust, probate is generally not required.  Unlike a Will, a Trust is a private document and need not be filed with the Probate Court.  Nonetheless, the successor Trustee must still take steps to administer the Trust, including but not limited to:

- Notifying beneficiaries and keeping them
  informed
- The trust-maker's assets must be gathered and
  invested
- Debts may need to be paid
- Assets and/or income distributed to the
  beneficiaries in conformity with the provisions of
  the Trust
- Preparation and recordation of affidavits for the
  real property
- Notifying the county assessor of the changes in
  real estate ownership resulting from the

  Trustor's death
- Filing documents required to avoid real property
  tax reassessment
- Sub-trust Allocation
- Obtaining Federal Tax Identification Number(s)
  for the Trust(s)



The importance of proper Trust Administration cannot be overstated.  The failure to properly fund Sub-trusts, prepare fiduciary tax returns, and properly allocate assets, make prudent investments, or make Trust distributions can have disastrous consequences.



Successor Trustee's often lack the time, resources or knowledge to personally fulfill these duties, and therefore, will likely need professional assistance in properly administering the Trust.  Mr. Bridges can help successor Trustee(s) deal with the complexities of Trust Administration.

Real estate transfers in estate planning and estate administration involve the transferring ownership of real property to beneficiaries.

​Mr. Bridges has considerable experience in real

estate transfers relating to estate planning and estate administration whether those transfers ownership of real property to the beneficiaries occur during the owner's lifetime or upon the death of the owner.  This can be done through various methods, including wills, trusts, or direct transfers during the owner's lifetime, each with its own implications and benefits. 

Methods of Transfer:

- Will: Real property can be transferred through a will, which is a legal document outlining how an individual's assets should be distributed after their death. However, assets passing through a will typically go through probate, a public court process that can be time-consuming and expensive. 

- Trust: A trust can be established during the owner's lifetime to hold real property and other assets, and designate beneficiaries who will inherit the property upon the owner's death. Assets in a trust bypass probate, offering a more private and efficient transfer.  When transferring real estate into a trust, specific legal requirements must be met, including proper trust formation, accurate property descriptions, notarization, recording, and notification of title insurance companies. 

- Direct Transfer: Real property can also be transferred directly to a beneficiary during the owner's lifetime through a deed or other legal documents. This can be a simple way to transfer property, but it may have tax implications. 

California Specific Considerations:

-Proposition 13: California's Proposition 13 caps property taxes at 1% of the property's assessed value, with a limited annual increase. Transferring property can trigger a reassessment of the property's value, potentially increasing property taxes. However, there are exceptions, such as for intergenerational transfers between parents and children. 
- Parent-Child Exclusion: This exclusion allows property transferred between parents and children to avoid property tax reassessment, provided certain requirements are met. 
Grandparent-Grandchild Exclusion:
Similar to the parent-child exclusion, this allows for property transfers between grandparents and grandchildren, but only if the parents of the grandchildren are deceased. 

- Proposition 19 is a constitutional amendment modifying California's property tax system, specifically impacting: 
Property tax transfers for seniors, disabled persons, and disaster victims: It expands the ability of eligible homeowners (age 55 and older, severely disabled, or victims of natural disasters) to transfer their property's assessed value (and thus, their lower property tax base) to a replacement primary residence anywhere in California, up to three times. This replacement residence can be of any value, with an adjustment to the tax base if the new home is more expensive.
Property tax inheritance: It limits the ability for children or grandchildren to inherit a lower property tax assessment from their parents or grandparents unless they establish the property as their primary residence within one year of taking ownership. If the property is not used as the heir's primary residence, it will be reassessed at its current market value. Additionally, there's a value limit on the transferred property tax assessment, with properties exceeding the limit experiencing a partial reassessment.

- Estate and Gift Taxes: Transferring real property during your lifetime can be subject to gift tax and estate tax, depending on the value of the property and the relationship between the parties involved.  Assets passing through a will or trust may be subject to estate tax, depending on the value of the estate and the applicable estate tax laws.