Naimish & Lewis, APC

10/27/2026

A revocable transfer on death deed can pass California real property to named beneficiaries outside of probate, without a trust.

Since January 1, 2016, California has allowed these deeds for certain property: real property with one to four residential dwelling units, a condominium unit, or an agricultural parcel of 40 acres or less improved with a single-family residence. The deed includes the legal description and the named beneficiaries, and it is recorded in the county where the property is located. The owner may revoke it at any time before death.

The appeal is simplicity. These deeds are much simpler to prepare than a revocable living trust, and they can be replaced if circumstances change. The statutes authorizing them are set to expire on January 1, 2032, though a deed executed before that date remains valid.

The limits matter just as much. If the named beneficiary dies before the owner, the deed becomes invalid and the property reverts to probate. A TOD deed can be inflexible with divorce, separation, or blended families. It applies only to specific property types, it can be vulnerable to fraud or forgery if not handled properly, and it may not suit a complex estate or specific wishes for distribution.
The firm's article describes a TOD deed as a cost-effective alternative that provides only the bare minimum from an estate planning perspective.

Schedule a consultation to discuss whether a TOD deed fits your goals.

As of January 1, 2016, a revocable Transfer on Death (TOD) deed may be used to make donative transfers of real property to named beneficiaries. The revocable TOD deed helps individuals transfer property without the need for probate. This powerful tool can assist those looking to pass real property o...

10/26/2026

The IRS will not wait for a divorce to be finalized before a tax return comes due.

That reality forces a decision many spouses are not prepared for: file jointly or separately.

If spouses are separated but not yet divorced, the article states that they are required to file as married persons filing separately unless both agree to file a joint return. A court will not order either spouse to file jointly if that spouse does not want to. Filing a separate return before the due date prevents a missed deadline and leaves time to determine whether amending to a joint return makes sense. There is a time limit to amend, with an exception under specific circumstances, so a CPA's guidance is critical.

Why does the choice matter? Joint returns generally lead to substantial tax savings. They also carry exposure, because each spouse is jointly and severally liable for the tax shown on a joint return, including deficiencies, interest, and penalties attributable to the other spouse.

If a spouse is later held liable on a joint return, possible relief may include an indemnification agreement signed before or at the time of the joint return, innocent spouse relief, a separate liability election, or equitable relief. Each inquiry is fact-intensive and legally complex.

Tax issues incident to divorce deserve attention early. Schedule a consultation with Naimish & Lewis to discuss your options.

https://www.naimishlewislaw.com/family-law/divorce-taxes-filing-taxes-while-divorce-is-pending/

Divorce & Taxes… To the disappointment of everyone involved in a divorce or legal separation, the Internal Revenue Service (IRS) will not give special extensions, or wait until a case is finalized, for the filing of tax returns. Tax returns will become due and you must be prepared. Ultimately, if ...

10/26/2026

Halen's first paddle boarding lesson - took to it like a pro!

10/23/2026

In a California divorce, a spouse seeking care or ownership of a pet should be ready to show they can provide food, water, veterinary care, and safe shelter. Judges have broad discretion. Schedule a consultation to discuss your options.

Pets are property, but we care for their needs and treat them as family too! They are living beings that require food, water, shelter, veterinary care, and as most people would agree, affection. Because of this dynamic, they have a special place in California divorce proceedings. In family law cases...

10/22/2026

What happens in probate if a beneficiary cannot be located? The court requires reasonably diligent efforts to find the person, and the personal representative may need to document that search. Schedule a consultation to discuss your options.

What Happens When You Can’t Find a Beneficiary During Probate? Probate is the judicial court process in which a deceased person’s will or estate is distributed. In a typical probate, the court will look to find whether or not a valid will existed, order the payment of outstanding debts of the de...

10/21/2026

In many San Diego custody hearings, the judge relies on a short Family Court Services recommendation. In high-conflict cases, a parent can ask for an expert custody evaluation. Schedule a consultation to discuss your family's best interests.

Need help navigating a child custody dispute in San Diego? Understanding the role of child custody evaluations can be crucial to ensuring the best interests of your child are represented in court. When parents cannot agree on a child custody and child sharing plan, either parent may file a Request f...

10/20/2026

Financial and healthcare powers of attorney are usually separate documents, and you can name a different person for each. Once signed, copies should go to your agent and your healthcare providers. Schedule a consultation to understand your options.

A power of attorney is a legal document that allows you to give a person of your choice the authority to manage your finances or make health care decisions for you. You want to have a separate power of attorney for each, and can often name a different person for each type.

10/19/2026

The first hearing in a San Diego divorce is often a status update, not a decision on property or support. Knowing what each type of hearing is for helps you prepare. Schedule a consultation to discuss your options.

The journey through divorce or legal separation can be overwhelming. Many clients find themselves unprepared for the procedural, legal, and emotional complexities involved. An essential part of navigating this process successfully is understanding the types of court hearings, each of which has its o...

10/16/2026

If you want to leave money or property to a minor child without setting up a full trust, California's Uniform Transfers to Minors Act, or CUTMA, offers a simpler option. An adult custodian manages the assets for the child's benefit until a set age, generally 18, though it can be extended to 21 for lifetime gifts or 25 for transfers made through a will or trust.

CUTMA is easy to set up and doesn't require court supervision or regular accountings, which makes it appealing for smaller gifts. But it comes with real tradeoffs. The custodian has broad discretion with limited guidance, the funds count against the child for financial aid purposes more heavily than a 529 plan would, and everything must go directly to the child once the distribution age hits, regardless of whether they're ready for it.

For more complex situations, a trust often offers more flexibility and control.

Naimish & Lewis advises San Diego families on CUTMA transfers and trust alternatives. Schedule a consultation to discuss your situation.

How California CUTMA accounts work, who controls the assets, when funds transfer at ages 18–25 and when a trust may provide better protection.

10/15/2026

A trust only avoids probate for assets that are actually titled in its name. It's a common and costly mistake: someone sets up a trust, then refinances their house and forgets to re-title it back into the trust before they pass away. Without a fix, that property could end up going through probate anyway, defeating the purpose of having a trust in the first place.

California law provides a remedy called a Heggstad petition, named after a real case where someone did exactly this with their home. The court can confirm that an asset belongs in the trust, even though the paperwork was never finished, if there's enough evidence the person intended it to be there all along.

This isn't automatic either. It requires documentation showing intent, such as the asset being listed in the trust's schedule, or a pourover will naming the trust as beneficiary.

Naimish & Lewis advises San Diego families on fixing trust funding gaps. Schedule a consultation to discuss your situation.

One of the main advantages of a trust is that it avoids probate. A trust can be seen as an investment for the benefit of its beneficiaries. A trust is created during a client’s lifetime so that when the client passes, beneficiaries’ time and money can be saved by avoiding probate. However, in or...