Law School/Year: University of Oregon School of Law, 1992
College/Year: University of California, Riverside, 1989
Private Client; Tax; Trusts, Estates, and Probates
* Development and implementation of comprehensive estate and business succession plans for many high net worth families, which include the formation and restructuring of limited liability entities, intra-family sales, buy and sell agreements, and charitable planning
* Representation of corporate executives in estate and tax planning, including gift planning relating to options and the formation of GRATs for appreciating assets
* Representation of private and corporate fiduciaries in post-death trust administration matters including all estate tax compliance and controversy matters
* Development and implementation of targeted gift planning (including pre-IPO freeze planning) using various GRAT structures and sales to intentional grantor trusts
* Life insurance planning, including restructuring of split-dollar plans and the creation of irrevocable life insurance trusts
* Creation and on-going representation of various charitable and non-profit entities including public charities, private foundations, charitable trusts (charitable remainder trusts and charitable lead trusts), and mutual benefit corporations
* Representation of taxpayers before the IRS in audits and private letter rulings involving estate tax, gift tax, and exempt organization issues
* Representation of many families in basic estate planning and post-death trust administration matters
Andrew Pharies focuses his practice on estate planning, trust and estate administration, and taxation. His practice encompasses estate planning, charitable planning, post-mortem trust and probate administration and litigation, exempt organizations, transfer tax (estate, gift, and generation-skipping) planning, income tax planning, business planning, and tax litigation. He is a Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. Pharies is a recognized expert in the field of trusts and estates and taxation having served on the faculty of many continuing education programs throughout the State for attorneys and accountants. He is also a frequent author on topics related to Trusts and Estates.
Pharies is a member of the Executive Committee of the Trusts and Estates Section of the State Bar of California, and serves as Chair of the Income and Transfer Tax Subcommittee of the Section. He also serves on the Advisory Board of the UCLA-CEB Estate Planning Institute and previously served as Chair of the Committee on Estate Planning Issues of Owners of Community and Marital Property for the American Bar Association Section of Real Property, Probate, and Trust Law.
Pharies currently serves on the Board of Directors of the Palomar Pomerado Health Foundation. In addition, he provides legal services to the California Army National Guard and its soldiers as a Judge Advocate Officer, holding the rank of Major, in the California State Military Reserve.