• Todd Douglas Hall

  • B. Roland Freasier, Jr.

  • Jeanine Roberson

  • Spencer T. Higgins

  • David Severson, CPA

The Private Client Group draws upon the resources of the Tax Group and International Group and provides a range of services among several Practice Areas including Domestic and International Estate Planning, Private Client Tax, Probate and Trust Administration and Citizenship and Residency Planning. The Firm’s dedication to these disciplines embodies its focus on serving individuals and families in our estate planning requirements by delivering tailored solutions to challenging issues and situations.  

 

Within the Private Client Group, we provide a range of services tailored to our clients’ objectives and needs. When working through Tax matters, the Firm’s attorneys bring a vast array of experience from backgrounds including key positions with the IRS and Treasury Department, professorial positions with leading educational institutions and global consulting and advisory firms. The Group approaches tax cases with a deep breadth of knowledge, the zeal for assertive and ethical representation and enthusiasm. When working on matters involving International Estate Planning, the objectives and planning needs of each client are highly individualized, requiring sensitivity to personal and business cultural conventions as our attorneys work on a wide range of complex cases involving both U.S. and foreign clients.

 

At its core, estate planning involves three fundamental elements: (i) the efficient transfer of assets, (ii) to the desired recipient, (iii) pursuant to the stated terms and conditions defined by the client.  Working from this “core” our services expand outward to build on these fundamental elements and meld the client’s specific goals with other business, family, economic, and jurisdictional concerns.

Individual Clients

For individual and families where estate taxation is of lesser relevance, important planning considerations are addressed including:

  • planning to avoid probate,

  • planning for the transfer of wealth to a desired recipient,

  • planning for the care and maintenance of minor children,

  • designating agents to act when there is an event or disability resulting in the incapacity of a client,

  • and ensuring that important charitable and philanthropic bequests are  coordinated and properly funded.

For individual and families with larger and more complex cases, the basic foundational issues in estate planning are simply one part of a much larger process that generally involves significant analysis of detailed financial data and the delivery of comprehensive tax and strategic advice.  With our expertise in working with high-net worth individuals and families we deploy a range of strategies to address the vast demands and requirements of these discerning clients including:

 

  • strategies in mitigating estate tax concerns

  • advice on addressing income tax concerns on a state and/or country level,

  • counseling on the design, implementation and administration of  family governance structures,

  • advice on gift strategies for substantial philanthropic purposes,

  • planning for the ownership and tax management of high-value assets (private aircraft, vessels, art collections, etc.) and,

  • participation on global advisory teams overseeing the administration and management of expansive fortunes.

Institutional Clients

For institutional clients, our work is tailored to:

  • advice on best practices and protocols and the development of standardized procedures applicable to a broader client base,

  • case-specific diligence and opinions as to structures and transactions and,

  • educational programs for institutions, their staff and clients, on key  U.S. income tax, estate tax, and estate planning knowledge points.

 

The professionals within our Private Client Group approach our work in these challenging practice areas armed with experience, enthusiasm and a command of a complex matrix of laws, cutting edge planning techniques and a profound understanding of the various issues facing individuals and families of wealth. As professionals who enjoy working with families and understand unique challenges, our guiding principle is to earn and retain our clients’ trust one project at a time with a humble view toward excellent service for decades to come.

  • Individuals

  • Business Owners

  • Professionals

  • HNW Families – US

  • HNW/UHNW Families – International

  • Family Offices

  • Trust Companies

  • Private Banks

  • Insurance Companies

  • Legal/Accounting Firms

Representative Clients

Practice Areas

Private Client Group

 
Representative Matters

Representative Matters Include:

  • Represented a beneficiary of a large real estate fortune in obtaining and analyzing information involving a large, complex, multi-country estate and business structure. The Firm advised the client on their rights and obligations of the estate from a multi-jurisdictional focus, coordinated legal counsel in multiple jurisdictions, and assisted the client with the design and implementation of their personal estate plan.

  • Represented an individual tax resident and citizen of Japan regarding U.S. estate tax implications of her U.S. situs assets. The Firm’s work included an analysis of the U.S. – Japan Estate Tax Treaty, retention and coordination with local Japanese counsel and creation, and execution of a comprehensive multi-jurisdictional estate plan.

 

  • Represented a UHNW family based in Hong Kong in reviewing and updating an existing foreign trust structure comprised of discretionary beneficiaries including a U.S. Person. The Firm worked with local advisors on the tax planning, design, and implementation of a high-value private placement life insurance policy aimed at reducing U.S. income and estate tax on the death of the foreign grantor.

 

  • Advised the principals of a closely held business in a +$50 million asset sale through the design, implementation, and oversight of charitable trusts, resulting in a substantially reduced federal and state income tax liability on the closing of the transaction.

 

  • Advised a trustee on issues related to a potential conflict of interest and self-dealing matter involving a personal loan. The Firm coordinated accountings for the trust and worked with outside counsel to administer and close the trust to the satisfaction of its charitable beneficiaries without litigation or challenges.

 

  • Advised a third-party trustee on matters regarding the recovery of assets from an Irish bank within a trust administration. The Firm coordinated with the bank and ultimately recovered the assets without litigation or the necessity initiate probate proceedings in the foreign country.

 

  • Advised the family of a prominent scientist and scholar on a sizeable charitable donation to his long-time sponsor institute. The Firm also advised on the creation of an endowed chair in his name that was funded with a combination of the families’ financial commitment, the creation of a giving platform, and through the use of life insurance to ensure the success of the family’s long-term for the institute.

 

Teeple Hall, LLP

9255 Towne Centre Drive, Suite 500

San Diego, CA 92121 USA

+1 858.622.7878 main

+1 858.622.0411 fax

www.teeplehall.com

Disclosures

© 2021 by TEEPLE HALL, LLP.