Transfer of Property After A Death in California

Did you know that upon the transfer of property after someone's passing, a tax is imposed? This is typically called a death tax where the estate pays taxes before assets are transferred to the beneficiary.

What are Death Taxes?

Death taxes are taxes that are enforced by the federal and sometimes by the state government on someone's estate upon their death. These taxes can be either charged on the beneficiary who receives the property in the deceased's will or the estate which, pays the tax before transferring the inherited property. Essentially, the government taxes individuals on the right to transfer property to heirs after death. Therefore, that tax can be based on the total value of the decedent's estate or the value of a single bequest.

How are Death Taxes Calculated?

The estate tax that is charged by the government is based on the value of property and assets at the time of the owner's death. However, this tax is typically not charged against the entire value of an estate but only the amount by which it exceeds certain thresholds called exemptions.

For example, the federal estate tax exemption for those who passed in 2020 was $11.58 million due to changes based on the Tax Cut and Jobs Act of 2017. This will terminate in 2025 unless Congress decided to renew it. In the event Congress chooses not to renew, it will return back to $5 million.

However, back in 2001, the estate tax exemption was $675,000. Thus, the net value of an estate over that amount was taxed at 55%.

Why Do Death Taxes Matter?

Depending on what the exemption level is at the time of someone's passing, the death tax may or may not be owed. For younger individuals who have not yet perhaps established their careers, the thought of owning millions seems impossible. However, with a long life ahead, the idea is not so unimaginable as to achieving financial success that is more than the estate tax exemption.

What You Can Do Now

Taking steps now while the exemption is high is a great idea as to ensure financial security for beneficiaries. For example, putting shares of a successful business or real estate into a trust can be shielded from the death tax.

Take for instance setting up a domestic trust. This is an idea to consider because one can shield a portion of their assets from death taxes in this way.

For example, Sally decides to open a new business that over time becomes worth $13 million. Should Sally set up a revocable trust and put 45% of her business shares into this trust, that 45% will be shielded from the death tax. This works because upon Sally's death, she would only technically owe 55% of the shares from her business and therefore not meet the exemption level at the time of her passing.

Negligence is the most important factor when deciding liability in a case. The legal definition of negligence is "a failure to behave with the level of care that someone of ordinary prudence would have exercised under the same circumstances."

In other words, it is a failure to act with a level of care that a reasonable person would have acted with in the same situation. Civil negligence, however, differs from criminal negligence.

What are the Elements of Negligence?

Proving negligence is sometimes more of a process rather than an immediate decision made by pointing fingers. There are four elements that an attorney must prove in order to prove negligence:

• Duty of care- the defendant had a duty of care to the plaintiff
• Breach of duty- the defendant breached this duty of care by acting or failing to act in a reasonable manner
• Causation- the defendant's actions or failure to act led to the injuries and harm that you have suffered
• Damages- to receive compensation, you must prove that the defendants actions caused damages

There are a number of ways that your attorney can prove these different elements of negligence, including:

• Testimony from a witness
• Testimony from you, the client
• Pictures of the vehicles after the accident
• Street camera footage

What are Some Examples of Civil Negligence?

Civil negligence can take many different forms, and can also be quite hard to identify at times. A few examples to help better understand civil negligence include:

• A restaurant owner who mops the floors and fails to put a wet floor sign in place when the floors are still slippery
• A doctor who misreads a patient's chart and operates on the wrong body part
• A toy company who doesn't put a warning label on their products, and as a result a child chokes on a loose part
• A restaurant fails to accurately disclose allergens in a dish, resulting in a severe allergic reaction
• A company releases a skin care product without fully testing the ingredients, resulting in severe reactions from users
• Property owner who is aware of but does not replace a faulty staircase, which later causes an injury

What are Some Examples of Criminal Negligence?

Each state has its own criminal laws that decide what can be considered criminally negligent. Criminal negligence can be punishable with jail time. Some examples of criminal negligence include:

• A pharmacist who prescribes addictive drugs to a known drug addicted patient in exchange for money or some other payment for their services.
• A drunk driver who hits and kills someone because they were speeding
• A nurse who forgets to feed a patient who can not feed themselves, resulting in the patient starving to death
• A parent who leaves a toxic substance, like bleach, near their unattended child and the child drinks it

What Should I do if I was Injured as a Result of Someone Else's Negligence?

If you or a loved one has been in an accident or suffered any kind of injury as a result of another person's negligence, contact our Los Angeles Personal Injury attorneys at {meta.phoneFormatted} for a consultation. Our attorneys will evaluate the details of your case and let you know what to expect and how you can proceed. Our team speaks English, Spanish, Armenian, Russian, Ukrainian, French, and Italian.

What Elements Must the Plaintiff Prove to Establish the a Caim for a Defective Warning?

• Defendant manufactured, sold or distributed a product
• The product had possible risks that the defendant knew or should have reasonably known
• The product's risks presented an extensive danger when it was used in a reasonably foreseeable way
• Defendant didn't adequately warn consumers of the product's defects and potential risks
• The plaintiff was harmed as a result of the absence of adequate warnings or instructions or warnings

How to Use the Product in a Reasonably Foreseeable Way?

Warnings on a Product Must Be Visible and Clear

• written in English
• understandable to the regular consumer
• must be in a visible place

Manufacturers and Other Parties Involved in the Chain of Distribution Must Be Informed and Discover Product's Risks

What is the Statute of Limitations to Bring the Claim Against the Manufacturer/Distributor?

• the plaintiff was less than eighteen years old
• the defendant was out-of-state
• the plaintiff was legally incompetent at the time of the injury

What Types of Damages Can the Plaintiff Recover?

• Medical bills
• Lost wages and lost earning capacity
• Property damage
• Pain and suffering

Products Liability Attorney in Los Angeles

If you or your loved one has suffered due to inadequate product warnings, we invite you to contact KAASS Law product liability lawyers for a consultation.

According to 18 USC 2422 and 2423, it is unlawful to engage in sexual activity and conduct with minors.

What Must the Prosecution Establish in Order to be Convicted of 18 USC Sections 2422 and 2423?

The prosecution must establish the following elements for convicting the defendant under 18 USC Sections 2422 and 2423

• Defendant knowingly persuaded, enticed, induced, or coerced any minor to travel between states or internationally for engaging in prostitution or in any illegal sexual activity, or attempted to do so;
• Defendant used the mail or means of interstate or foreign commerce to knowingly persuade, entice, induce, or coerce any minor to engage in any illegal sexual activity or attempted to do so;
• Defendant knowingly transported a minor between states or internationally with the intention to engage in an illegal sexual activity; and
• Defendant traveled between states or internationally for the purpose of engaging in any unlawful sexual conduct with a minor

What is Illegal or Illicit Sexual Conduct Under Federal Law?

Under federal law illegal or illicit sexual conduct includes the following:

• Any sexual act with any minor under 18 years
• Any sexual act which involved a person under the age of 18 years for commercial activity such as but not limited to prostitution.
• Any production or depiction or of child pornography, which can include films, videos photographs, pictures, and any other materials that can be produced by manual, digital, or other means.

Who is a Considered a Minor Under Federal Law?

Under federal law, a minor is any person under the age of 18. There are some exceptions to the definition of a minor, where the minor is a person under the age of 16.

Parties Involved in the Solicitation of a Minor

Any person can be an offender. The offender doesn't need to be limited to only one person, either: any person who intentionally and knowingly assists in the coercion, transit, or sexual activity can be prosecuted.

What are the Penalties for a Federal Solicitation of a Minor Conviction?

Depending on the case circumstances federal solicitation of a minor can be charged as either a misdemeanor or a felony.

In case the defendant is convicted of using internet, mail, or any other form of interstate or international communication to solicit or attempt to solicit of a minor with the intention to engage in illegal sexual activity, or he successfully transported the child for the illegal sexual activity, he can face:

• Up to 10 years in federal prison for a misdemeanor conviction
• A life sentence in federal prison for a felony conviction
• A fine of up to $250,000.

What are the Penalties for 18 Section 2423 Conviction?

According to 18 Section 2423, the defendant is charged with traveling to another state, coming to the US, or traveling internationally and engaging in unlawful sexual activity with a person under 18, he will face:

• Up to 30 years in federal prison.
• A fine of up to $250,000.

Other Penalties for a Federal Sex Crime Conviction

Additionally, punishment for any federal sex crime is usually accompanied by an obligation to join the national sex registry. The registry compiles the information of sex offenders across all states and can have a severe impact on offender's ability to find employment and keep a residence. The offender will be required to register as a sex offender for 15 years, 25 years, or for life. Failure to register can be charged as a separate crime with up to 10 years in federal prison and considerable fines.

California Federal Sex Crimes Defense Attorney

KAASS Law experienced attorneys are specialized in state and federal sex crimes, including sex crimes involving minors. Contact our office at {meta.phoneFormatted} to learn how our team can help you.

What Actions are Criminalized under Penal Code 20410 PC?

Pursuant to Penal Code 20410 PC it is unlawful to:

• manufacture any belt buckle knives;
• causes to be manufactured;
• import any belt buckle knife;
• sell belt buckle knives;
• give or lend any belt buckle knife; or
• posses any bely buckle knife

Examples of Violating Penal Code 20410

Let's examine the following scenario: Your friend gives his belt buckle knife to you in order to keep it in your house for 4 days. You are aware of what the instrument it is. Since, you knowingly agree to keep the belt buckle knife, this means that the item is in your possession and that you have control over it. Thus, you may be charged with Penal Code section 20410 PC.

Description of Belt Buckle Knife

California statute on generally prohibited weapons lists such kinds of weapons as wallet guns, a firearm mounted or enclosed in a case, a lipstick case knife, a knife enclosed in a lipstick case, and among them is also mentioned the belt buckle knife. Under the above-mentioned section, a belt buckle knife is " a knife, which is an integral part of a belt buckle and consists of a blade with a length of at least two and one-half inches. Generally, some people are allowed to possess belt buckle knives, such as representatives of law enforcement agencies, or antique dealers.

What are the Penalties for a Penal Code 20410 Conviction?

The offense is considered as a wobbler offense, thus it can be charged both as a felony or misdemeanor depending on the facts of the case and/or criminal history of the defendant.

What are the Penalties for a Misdemeanor Penal Code 20410 Conviction?

Penalties for a misdemeanor Penal Code 20410 conviction are:

• imprisonment in a county jail for a term up to 1 year; and/ or
• a maximum fine of $1000.

What are the Penalties for a Felony Penal Code 20410 Conviction?

Penalties for a felony Penal code 20410 conviction are:

• Imprisonment in a county jail for a term up to 3 years; and/ or
• a maximum fine in the amount of $10,000

California Belt Buckle Knives Defense Attorney

If you or a loved one has been charged with violation of Penal Code section 20410 belt buckle knives, we invite you to contact KAASS Law firm at {meta.phoneFormatted} for a consultation on your case and further assistance.

What is a Bump Stock?

• a "multiburst trigger activator" which increases the rate at which semi-automatic rifles fire;
• a firearm modification, which modifies semi-automatic rifles so they can fire shots continuously as long as the shooter keeps the rifle against his or her shoulder.

What Actions are Illegal Under Penal Code 32900?

• manufacturing or causing to be manufactured of the bump stocks
• import into California
• keeping the bump stocks for sale
• offering or exposing for sale
• giving, lending, or possessing bump stocks

Is Anyone Entitled to Legally Possess a Bump Stock?

• historical societies, museums, and people who sell bump stocks to them;
• law enforcement bodies' staff,
• participants of different shows, videos, movies.

What Are the Penalties for Penal Code 32900 Conviction?

What are the Penalties for Penal Code 32900 Misdemeanor Conviction?

What are the Penalties for Penal Code 32900 Felony Conviction?

Is A Bump Stock Illegal Under Federal Law?

• imprisonment in federal prison for a term up to 10 years, and/or
• a fine of up to 250.000$.

Common Defenses for Penal Code Section 32900

• the defendant has a permit for a bump stock;
• the defendant was not aware that the bump stock is under his possession.

Los Angeles Criminal Defense Attorney

What are Some Things to Consider if Starting an Online Gambling Business?

Starting an online gambling business is no small task. It is best to seek the advice of a business consultant as well as an attorney with experience who may provide solid advice. Some factors to consider include getting: a gambling license, reliable online gambling software provider, and a trustworthy payment provider.

What Gambling License Should You Get?

Every jurisdiction has their own unique regulatory requirement since each state ultimately decides whether it wishes to participate in online gambling and/or betting. Thus, an online gambling business must obtain a gambling license that will stand in the specific jurisdiction you wish to conduct business in.

Additionally, it is important to keep in mind of the following when and before choosing a jurisdiction: costs and taxes, duration of the application procedure, and licensing requirements.

What to Consider when Choosing an Online Gaming Software Provider?

There are several providers to consider for an online gambling software provider including but not limited to Microgaming, BetSoft, Playtech, and NetEnt.

In deciding to go with a particular software program, it is important to consider a program that ensures the protection of players and data so that there is no unauthorized access to this information.

Additionally, it is worth noting that the software should also have a reliable and advanced gaming management system so that the software can support different activities that will be taking place on the online gambling platform.

How to Choose a Trustworthy Payment Provider?

When choosing a company's payment solution, it is important to make sure the provider offers a smooth payment transaction, fraud detection, e-merchant integrations, and customer support.

California Business Attorney

If you are interested in conducting an online gambling business in California, contact our attorneys at {meta.phoneFormatted} for a consultation. Our attorneys evaluate the details of your case and let you know what to expect and how you can proceed.

When you are in an accident with a drunk driver, it seems obvious that the driver should be responsible for your losses. However, drunk drivers are not always automatically completely liable in a motor vehicle accident in California. In some cases, accidents involving a drunk driver may not have been caused by the drunk driver themselves.

How is Liability Determined in an Auto Accident?

To hold a driver responsible for an accident, he or she must have been driving in an unlawful or negligent manner which directly caused the accident. This includes any number of traffic safety rule violations such as:

• Speeding
• Running a red light
• Crossing a double yellow line
• Making an illegal U-turn
• Cell phone use
• Distracted driving

Liability is determined by examining the facts of the accident and identifying what the direct cause was, and doing so can be quite complex. Consult with one of our Los Angeles Personal Injury attorneys to help you figure out who was at fault in your accident.

How Can I be at Fault for an Auto Accident if the Other Driver was Drunk?

When the drunk driver's impairment is the cause of the crash, they are completely liable for the accident. However, it can also be the case that the driver was drunk but was driving in accordance with traffic laws, and it was the other driver's actions that caused the crash.

For example, you may have failed to brake in time and hit a drunk driver's car from behind. In that case, you are liable for the accident. The other driver will get charged with a DUI if the police arrive, but that will not change your fault in the accident because the driver's drunken impairment was not the cause of the crash.

If it was your wrong action that ultimately caused the accident, you are at fault, regardless of the other driver's impairment. If their drunken impairment did not cause the accident, it will most likely not be a factor in deciding liability.

What if I am Partly at Fault in an Accident with a Drunk Driver?

California has what is called comparative negligence, which allows fault to be shared between both parties. In such cases, the settlement amount that is recovered to cover losses is much less.

For example, you may have been looking at your phone while you were driving and a drunk driver swerved out of their lane and side swiped your car. In such a case, both parties will most likely share fault because both parties' actions contributed to the accident. Had you not been on your phone and the driver had not been impaired and swerved, the accident would have been avoided.

If you are partly at fault in your accident, our Los Angeles Personal Injury attorneys can help you figure out what percentage of the accident was your fault. You can still recover losses, but they will be reduced by the same percentage that you were at fault for. So if you were 90% at fault, you can still receive 10% of your damages as compensation.

What Should I do if I was Involved in an Accident with a Drunk Driver?

If you or a loved one has been in an accident involving a drunk driver, contact our Los Angeles Personal Injury attorneys at {meta.phoneFormatted} for a consultation. Our attorneys will evaluate the details of your case and let you know what to expect and how you can proceed. Our team speaks English, Spanish, Armenian, Russian, Ukrainian, French, and Italian.

What is the Difference Between Partnership Dispute and Shareholder Dispute?

• Corporations; and
• Partnerships

Why Do Partnership and Shareholder Disputes Occur?

When Partnership and Shareholder Disputes Are Faced?

• Breach of shareholder agreements
• Breach of fiduciary duty
• Voluntary corporate dissolution
• Involuntary corporate dissolution
• Majority power/minority rights
• Distribution of assets
• Embezzlement
• Misappropriation of trade secrets
• Bankruptcy/insolvency matters
• Corporate restructuring
• Capital operations
• Usurping corporate powers

Which Situation May Serve As an Example of Partnership/Shareholder Dispute?

How Partnership and Shareholder Disputes Are Resolved?

• Shareholders settle on their own;
• A shareholder agreement may prescribe respective mechanisms of resolution for certain situations;
• Alternative dispute resolution, such as arbitration or mediation;
• Court proceedings;
• Applying to an attorney to settle the issue with the opponent privately.

Get Help For Partnership and Shareholder Disputes

Are Buses Common Carriers?

• The entity was established purposely to transport individuals from one location to the next.
• The entity presented itself to the public as a transportation company.
• The transportation of individuals from one place to another is done so for a fee.

What are Some Examples of Common Carrier Responsibilities?

• Treating passengers with respect.
• Providing a safe bus that is fit for the duties set forth to perform.
• Warning passengers of known dangers that exist in the bus they are operating.
• Giving passengers proper accommodations including a place for the disabled or elderly to sit.
• Driving in a safe manner.
• Screening and ensuring proper training of employees.

Can Bus Drivers Be Held Liable for a Bus Accident?

How Can You Show Liability on a Bus Driver in California for a Bus Accident?

Los Angeles Bus Accident Lawyer