John F. Ramsbacher
Private Practice Lawyer
Email:
click here to contact
Practice Areas
Estate Planning; Taxation; Tax Litigation; Trusts and Estates; Wills; Probate
|
Admitted
|
1990, California
|
|
Law School
|
Tulane University, J.D.
|
|
Member
|
Santa Clara County (Member: Taxation Section and Estate Planning, Trust and Probate Section) and American Bar Associations; State Bar of California (Past Member, Executive Committee, Taxation Section; Past Chair, Estate and Gift Tax Committee of the Taxation Section).
|
|
Biography
|
Fellow, American College of Trust and Estate Counsel. Recipient, American Jurisprudence Award in Gift and Estate Tax. Former Adjunct Faculty, Golden Gate University Masters in Taxation, Advanced Business Planning. Author: "The Family Limited Partnership: Forming, Funding and Defending," The Practical Tax Lawyer, Vol. 18, Number 4 (2004); "Effective FLP/LLC Planning for Income and Transfer Tax Purpose Including Avoiding 2036(a) Pitfalls," NYU Institute of Federal Taxation, Vol. 62 (2004); "Protecting the Reality in Entity-Based Transfer Tax Valuation Adjustments," N.Y.U. Inst. on Fed Tax, 2002; "Crummey Powers for Contingent Beneficiaries OK'd," Vol. 19, No. 1 Estate Planning(1992); "Is the End in Sight for Crummey/Cristofani Trusts?" Estate Planning (November, 1996). Lecturer: "Estate and Gift Tax Valuation Discounts," Fourth Annual Estate and Gift Tax Conference (1996); Advanced Course of Study: "FLP's and LLCs: Their Use in Family Wealth Transfers," CEB (1996, 1998, 2000, 2002, 2004, 2005, 2007); "Zeroing Out the Taxable Estate," and "The Tax Practitioner's Role in Emerging IRS Tax Disputes Attacking Entity Viability for Transfer Tax Purposes," 33rd Annual Hawaii Tax Institute (1996); "Successfully Defending and Planning Around IRS Attack on FLPS and Valuation Discounts," Northern Trust Forum (1997); "Estate Planning for Business Succession," CEB (1998); "Optimal Planning for the Use of Valuation Discounting Tools," Seventh Annual Estate and Gift Tax Conference (1999); "FLPs and LLCs: Their Use in Family Wealth Transfers," California Society of CPAs (1999) and 1999 Annual Meeting of the California Tax Bars; "FLPs and LLCs: The Use in Family Wealth Transfers," CEB (2000); "Utilizing the Annuity and Installment Sale - A Comparison and Analysis," 2000 Annual Meeting of the California Tax Bars; "The Valuation Controversy," 59th Institute on Federal Taxation, New York University (2000); "FLPs, LLCs and S Corporations: Valuation Discount Strategies and Controversies," PLI 33rd Annual Estate Planning Institute (November 2002); "FLP's, LLC's and S Corporations: Is it Worth the Effort? Valuation Discount Strategies: Do They Still Work?" PLI 34th Annual Estate Planning Institute (2003); "New Development in Family Limited Partnerships," Twelfth Annual Estate and Gift Tax Conference (2004); "FLP's and LLC's - Is There Life After Strangi?" PLI 35th Annual Estate Planning Institute (2004); "FLP's/LLC Family Entity Audit Panel," 2004 Annual Meeting of the California Tax Bars; "Family-Limited Partnerships: The Continuing Saga," New York University 63rd Institute on Federal Taxation (2004). "New Developments in Family Limited Partnerships" East Bay Community Foundation Advisor Lecture (2004); and "The Future of Family Limited Partnerships" Community Foundation Silicon Valley (2004);"FLPs: Forming, Funding and Defending" UCLA/CEB Estate Planning Institute (2005); "FLPs and LLCs - Are We Still Doing Them?" PLI 37th Annual Estate Planning Institute (2006); "FLPs on Trial" California Society of CPAs 6th Annual Estate Planning Symposium (2006); "FLPs: Forming, Funding and Defending" San Francisco Bar Association (2006); "Family Wealth Planning", California CPA Education Foundation, Tax Update and Planning Conference, Los Angeles and San Francisco (2007). "Family Wealth Planning Tips, A Review of FLPs/LLCs and Alternative Estate Freeze Techniques," USC Gould School of Law 2008 Tax Institute, Los Angeles, (2008); "FLPs and LLCs: Responding to IRS Attacks," CPA Forum of Monterey County (2008).
|
|
Born
|
Glasgow, Montana, February 12, 1965
|
|
Reported Cases
|
Estate of Schauerhamer, T.C. Memo. 1997-242.
|
|
ISLN
|
901392723
|
|