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S. Eva Wolf

Associate - los angeles

Experience

Legal Expertise

Estate planning is not a one size fits all service. Each individual and family is different. Eva appreciates and accounts for these differences by tailoring estate plans to fit each client’s goals and circumstances, while creating flexibility to account for future changes. Post-death, Eva guides clients through the probate and trust administration process. Eva also leverages the insider knowledge that she gained as an IRS attorney into estate, gift, and generation-skipping transfer (GST) tax savings and audit victories for her clients.

Eva helps individuals and families transfer wealth to their loved ones and charitable organizations by implementing a variety of estate planning techniques, including wills and revocable living trusts, and assisting with the probate and trust administration process. In addition, Eva utilizes the experience and knowledge that she gained as an Internal Revenue Service (IRS) attorney to represent individuals and corporate fiduciaries in estate and gift tax audits.

Eva also guides accountants in the preparation of federal gift tax returns, federal estate tax returns, and fiduciary income tax returns, and she advises family law attorneys regarding estate planning and tax issues resulting from separation and divorce.

Representative Matters

  • Drafted Delaware and South Dakota irrevocable trusts for an individual who wished to be an anonymous benefactor.
  • Prepared petition requesting Section 9100 relief, which the IRS granted in a private letter ruling (PLR). As a result, a surviving spouse was granted an extension of time to elect to treat a qualified terminable interest property (QTIP) trust as two separate trusts, saving the surviving spouse approximately $3,000,000 in GST taxes.
  • Drafted a declaration to support a bankruptcy trustee’s right to recover the debtors’ personal residence, which debtors had fraudulently transferred to two qualified personal residence trusts (QPRTs).
  • As an IRS attorney, represented the federal government’s interests in the examination of federal estate tax and federal gift tax returns; examined estate plans that included special use valuation, family limited partnerships (FLPs), Graegin loans, private split dollar life insurance, sales to intentionally defective grantor trusts (IDGTs) in exchange for promissory notes, and self-cancelling installment notes (SCINs).

Professional, Business and civic Affiliations

  • Beverly Hills Bar Association, Trusts & Estates Section
  • ProVisors, West Hollywood, Women, and Los Angeles Estate and Succession Planning Groups
  • The Exchange, Century City

Other Career Experience

  • Taxation, Trusts and Estates Associate, Jeffer Mangels Butler & Mitchell LLP, Los Angeles, CA
  • Attorney (Estate Tax), Internal Revenue Service, Laguna Niguel, CA and Plantation, FL
  • Judicial Intern to the Honorable Clark Munger, Pima County Superior Court, Probate Division, Tucson, AZ

News

Publications

Events & Speaking Engagements

Admissions

  • California, 2007
  • U.S. Tax Court
  • U.S. District Court
  •     Central District of California
  •     Southern District of California

Education

Loyola Law School, LL.M. (Tax), 2009; First Honors Award in Income Taxation of Trusts and Estates

University of Arizona, James E. Rogers College of Law, J.D., 2007; Note & Comment Editor for Arizona Journal of International and Comparative Law

Arizona State University, B.A. (Sociology), 2003

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