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Living Trust "Package"
(includes trust declaration; certification of trust; pour over will(s);
durable power(s) of attorney; advance health care directive(s); deed conveying
one parcel of Calif. property to trust (additional parcels at $75 each)). 

See explanation below for "UCE"

Individual: $1,150, or $1,500 for estates at or over the UCE
Married Couple (both): $1,550, or $1,975 for estates at or over the UCE

Trust Will "Package"
(includes trust will(s), durable power(s)of attorney; health care directive(s))
Individual: $900, or $1,200 for estates at or over the UCE
Married Couple (both): $1,250, or $1,575 for estates at or over the UCE

Non-trust Will "Package"
(includes simple will(s), durable power(s) of attorney; health care directive(s))
Individual: $575
Married Couple (both): $800

Trust Will(s)
(wills which provide for the creation of a trust - for estate tax saving purposes or
the support of minors, for example - after death)
Individual: $750, or $1,025 for estates at or over the UCE
Married Couple (both): $1,000, or $1,325 for estates at or over the UCE

Non-trust Will(s)
Individual:  $375
Married Couple (both):  $600

Durable Power(s) of Attorney
Individual:  $225
Married Couple (both):  $350

"The UCE" refers to the "Unified Credit Equivalent." This means the amount of gross estate that produces an estate or gift tax equal to the credit the law allows each person; i.e., the amount of estate that is "sheltered". The UCE for the years 2006, 2007 and 2008 is $2,000,000; it increases to $3,500,000 in 2009. Unless there is a change in the law, the Estate Tax will be repealed for the year 2010. It will be automatically reinstated, in 2011, at 2001 levels ($1,000,000). The higher fee shown above "for estates at or above the UCE" applies when a client's (or married clients' joint) estate, including anticipated life insurance benefits, equals or exceeds the UCE for the year in which the documents are prepared. For example, if a married couple's assets in 2006 (including life insurance benefits but less mortgage balances) total less than $2,000,000, the fee for a trust "package" will be $1,550; if $2,000,000 or more, it will be $1,975.

There is no charge for the initial consultation (not including review of existing documentation for adequacy to client's needs). On direction to proceed with document preparation, an amount equal to of 2/3 of the total fee or $500, whichever is smaller, is payable. The balance is payable when the documents are signed or 60 days after drafts are provided, whichever is sooner.

(Effective 1/1/2004; fees subject to change)

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