Probate and Estate Administration/Litigation
Sanger & Manes has been counsel in the administration of innumerable probate estates, trusts, and conservatorships. We have extensive experience in complex trust and probate issues, such as allocating trust assets for generation-skipping tax purposes and handling estate tax disputes. The Firm also has a record of success in litigating trust, conservatorship, and estate disputes, including Will and trust contests, actions to remove trustees, fiduciary principal and income accounting disagreements, and appeals.
Tax Planning & Disputes
Our Firm provides overall tax planning for individuals and businesses, especially in the context of sales and other transactions. We represent clients before the Federal and California taxing authorities in income, estate, gift, property, and sales tax audits and litigation, including cases before the US Tax Court. We have a proven record of successfully defending against and appealing "residency" audits, where California's Franchise Tax Board claims non-Californians who live part-time in the state (often called "snowbirds") are subject to California's income tax.
Business Counsel and Litigation
Sanger & Manes assists numerous businesses — from professional corporations to manufacturers — with their basic legal needs, including choosing the appropriate business entity, formation, negotiating and preparing agreements relating to employees, stockholders, sales and other transactions. We have extensive experience in business litigation, especially relating to partnership and LLC disputes and accountings.
Cross-Border Tax, Investment, Trust and Estate Planning
The Firm advises Canadian citizens, and citizens from all foreign countries, on Federal and California tax, investment, and estate planning issues. We help foreign clients minimize the tax consequences of visiting the US for temporary purposes, renting, buying or selling real estate, or locating businesses in California, as well as strategies to avoid triggering US estate taxes. We are the leading law firm in the area of international probates involving post-death transfers of real property in the US owned by Canadians and other foreign nationals, as well as setting up Canadian/US real estate trusts. Our expertise extends to tax, estate, and visa planning for foreign nationals marrying US citizens, including same-sex marriages. From obtaining US tax ID numbers, to structuring estate-tax exempt real property purchases, to navigating the complexities of US tax treaties, to processing business-related visas such as EB-5s and Trade NAFTA Professionals, Sanger & Manes provides "one-stop" service for cross-border clients.