Mr. Fraser’s estate planning practice focuses on estate planning and wealth transfer strategies for high net worth individuals, owners of closely held businesses, and holders of employee stock options. Mr. Fraser works closely with each of his clients to craft a customized plan that meets their individual needs, including the use of revocable trusts, irrevocable gifting trusts (IDGT, CRT, ILIT, GRAT, etc.), closely held business entities, and charitable gifting.

Mr. Fraser’s trust and decedent’s estate administration practice includes representation of trustees, personal representatives, and beneficiaries in all aspects of trust administration and probate, including the modification, termination, and interpretation of irrevocable trusts. Mr. Fraser also advises on the preparation of federal estate and gift tax returns and regularly represents clients before the IRS in estate tax examinations and audits.     

Mr. Fraser’s trust and estate litigation practice focuses on the representation of trustees, personal representatives, and beneficiaries in all aspects of disputed trust administration and probate, including fiduciary accounting objections, fiduciary removal and surcharge, and breach of fiduciary duty claims. Mr. Fraser also represents clients in will and trust contest matters, disputed property claims, and creditor issues involving trusts and estates. 

Education

·     J.D., Santa Clara University School of Law / Santa Clara Law Review

·     B.A., San Diego State University / with distinction

 

Publications

·     Update Author, Ch. 22 – Executive Compensation and Stock Options, California Estate Planning (CEB) [2019]

·     Update Author, Ch. 26 – Transfer Tax Clauses, California Will Drafting (CEB) [2018]

 

Affiliations 

·     Silicon Valley Bar Association 

·     San Mateo County Bar Association 

·     Palo Alto Area Bar Association