CEB Contributor
Bruce Givner
In Memoriam at KFB Rice, LLP
Bruce Givner practiced capital gains tax planning, estate tax planning, planning for the tax on passive income, and the tax on earned income.
Educational & Employment History
Achievements & Other Notable Experience
CEB Region:
SoCal Region
Content by Bruce Givner
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IRS Chief Counsel Advice 202152018 Illustrates Need to Monitor Clients’ Structures Every Year
April 11, 2022
Bruce Givner
Tax Law
When the Internal Revenue Service (IRS) National Office issues a “Chief Counsel Advice” (CCA), it is a response to a question from a local area IRS counsel. These publications do not have the authority of a regulation, Revenue Ruling or Revenue Procedure. However, like IRS private letter rulings, they often indicate how the IRS might proceed in similar fact situations.
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Understanding the Use of GRATs to Mitigate Estate Taxes
Trusts & Estates, Advanced Tax Planning, Grantor Retained Annuity Trusts, Estate Tax Planning Strategies, Additional Tax Considerations & Strategies
This Strategy Note discusses how estate planning attorneys can use grantor retained annuity trusts (GRATs) to achieve transfer tax savings for their clients using both common and sophisticated strategies. For a detailed discussion of GRATs, see Drafting California Irrevocable Trusts chapter 15.
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Succession Planning: Part 4: California Businesses and Late-Stage Planning
Peter Myers
May 18, 2019
PART 4 (of 4 in our Business Succession Planning series) In this final installment of our series, Bruce Givner, Peter Meyers and Igor Zey will discuss some of the unique aspects of succession planning where more of the sophisticated exits are taking place. Discussion includes:
Tax Law, Trusts & Estates
California Powers of Attorney and Health Care Directives
Trusts & Estates
- 9 Health Care Decisions: The Legal and Medical Environments - Updated Author
California Trust Administration
Trusts & Estates
- 3 Cotrustees and Shared Fiduciary Powers
- 6 Managing Specific Trust Assets
California Will Drafting
Trusts & Estates
- 21 Overview of Trust Distributions - Updated Author
- 22 Trusts for Children - Updated Author
- 24 Guardianships of the Person - Updated Author
- 28 Office of Trustee - Updated Author
- 29 Trustee Management Powers - Updated Author
- 30 Trustee Accounting Powers - Updated Author
- 31 Trustee Administrative Powers
- 32 Selection of Executor - Updated Author
- 38 Complete Will Forms
Drafting California Irrevocable Trusts
Trusts & Estates
- 5 Trust Planning: Permanent Trusts
- 9 Dispositive Clauses
- 10 Trust Administration and Trustee's Powers
- 11 Life Insurance Trusts
- 12 Trusts for Minors
- 17 Qualified Personal Residence Trusts (QPRTs)
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