Jeffrey M. Livingston

Jeffrey Livingston is an associate in Glaser Weil’s Trusts and Estates group. Jeffrey’s practice focuses on both traditional and complex estate planning strategies, trust administration, gift and estate tax planning, gift and estate tax returns, trust and estate disputes and litigation matters, and probate administration. Additionally, he prepares prenuptial agreements, marital agreements and operating agreements for limited liability companies and partnerships, and he handles property tax matters.

Jeffrey has nearly seven years of experience in various estate planning matters and strives to take a holistic approach in preparing strategies for his clients, focusing on each client’s unique financial circumstances and estate planning goals. In particular, Jeffrey utilizes his background in financial analysis to ensure each client’s estate plan balances the size and nature of the client’s assets, the client’s available estate and generation-skipping transfer (GST) tax exemptions, and the client’s wishes regarding the disposition of assets.

Jeffrey has significant experience in:

• Advanced estate planning strategies, including intentionally defective trusts, complete and incomplete gift grantor and non-grantor trusts, noncitizen spousal trusts, separate property trusts and complex community trusts
• Tax planning, focusing on gift tax, estate tax, GST tax, property tax and tax basis planning
• Estate administration
• Preparation of gift and estate tax returns
• Probate matters

Jeffrey’s experience includes his representation of:

• Various trust and estate clients in estate settlements and dispute resolution and the preparation of numerous successful petitions to the probate court for trust modifications and terminations.
• Large estates in the preparation of numerous complex trust and probate accountings.
• A high-net-worth client in a high-profile trust estate dispute, which involved the analysis of over 30 real property transfers set aside by the court and the preparation of documents for the Board of Equalization and local assessors’ offices to reverse property tax reassessments as a result of a court ruling.
• Large estates in multiple complex trust funding matters and asset allocations, both in funding new sub-trusts at the death of the first spouse and funding beneficiary shares following the death of the surviving spouse, as well as in the late funding of trusts and the GST tax issues associated with late funding.
• Trust beneficiaries in the preparation of a court petition to terminate a multimillion-dollar irrevocable trust and transfer properties to the beneficiaries outright for income tax planning purposes.
• A client with a noncitizen spouse in achieving their goals involving a complex qualified domestic trust.

Thought Leadership

Member, Orange County Bar Association, Trusts and Estates, Corporate and Tax Sections