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California Living Trusts  And Estate Plans Living trusts, wills, advance health care directives, financial powers of attorney, the federal estate tax, probate, and a variety of other estate planning subjects are explained on these web pages. The information provided is based on California law and is intended for the use of California residents. Non-California residents should consult an attorney in the state in which they live. For a complete list of estate planning subjects included in this website, click here: Sitemap  This website is produced by Stephen C. Gruber, Attorney at Law, 5050 El Camino Real, Suite 111, Los Altos, Santa Clara County, California 94022, Telephone:  650-965-7300.  Stephen C. Gruber is a member of the State Bar of California and also is certified as a specialist in estate planning, trust and probate law by the California Board of Legal Specialization of the State Bar of California.

Materials on this website have been prepared by the Law Office of Stephen C. Gruber for informational purposes only and do not constitute advertising, a solicitation for legal services, or legal advice. The viewing and reading of the information on this website is not intended to create an attorney-client relationship. Internet subscribers and online readers should not rely upon this information for any purpose without seeking legal advice from a licensed attorney in the reader's state. The information contained in this website is provided only as general information which may or may not reflect the most current legal developments; accordingly, information on this website is not promised or guaranteed to be correct or complete. Stephen C. Gruber expressly disclaims all liability in respect to actions taken or not taken based on any or all the contents of this website.

Unless expressly stated otherwise on this website, nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended. Written statements contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter.  A taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without express written permission, may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.

Copyright 2008, Stephen C. Gruber