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David E. Castro
About | Practice Areas
Law Office of David E. Castro
4970 Rocklin Rd Suite 300 Rocklin, CA 95677» view map
Accident & Injury Law
Your Local, Legal Professionals

The Law Office of David E Castro is a multi-specialty law practice that provides compassionate, individualized, and aggressive legal counsel.

800-745-0730
1. David E. Castro Rocklin, CA
  Attorney at Law - CA, 2014
  Florida Coastal School of Law
2. AboutLaw Office of David E. Castro
  Your Local, Legal Professionals
3. Practice AreasExpertise
  Accident & Injury Law
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Augustine Christopher Tassone

Real Estate, Trusts, Estate

Status: In Good Standing Licensed: 58 Years

CONTACT

110 Bank St, Grass Valley, CA 95945

Brent Patrick Collinson

Immigration, Public Law, Trusts, Child Custody

Status: In Good Standing

CONTACT

9709 Hwy 267, Truckee, CA 96161

Carolyn Sommer Mcgrath

Trusts, Estate

Status: In Good Standing Licensed: 46 Years

CONTACT

13530 Apple Julianna Ct, Grass Valley, CA 95945

Chuck Eckerman

Family Law, Criminal, Real Estate, Wills & Probate

Status: In Good Standing

CONTACT

471 Sutton Way Ste 209, Grass Valley, CA 95945

Clarence Hobart Mcproud

International, Trusts, Gift Taxation, Estate

Status: In Good Standing Licensed: 45 Years

CONTACT

505 Coyote St, Nevada City, CA 95959

Craig Bradford Close

Accident & Injury, Corporate, Estate, DUI-DWI, Real Estate

Status: In Good Standing Licensed: 47 Years

CONTACT

Truckee, CA 96160

Denise Lynette Esrey

Trusts

Status: In Good Standing Licensed: 34 Years

CONTACT

14338 Highway 49, Grass Valley, CA 95949

Edward Browne Mcgowan

Trusts, Estate

Status: Inactive Licensed: 46 Years

CONTACT

18813 Hummingbird Dr, Penn Valley, CA 95946

Elaine Andrews

Estate Planning, International Tax, Elder Law, Trusts, Estate

Status: In Good Standing Licensed: 33 Years

CONTACT

10250 Donner Pass Rd, Truckee, CA 96161

Erik Mark Aanestad

Estate

Status: In Good Standing Licensed: 14 Years

CONTACT

471 South Auburn Street, Grass Valley, CA 95945

800-923-0641

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LEGAL TERMS

SPRINKLING TRUST

A trust that gives the person managing it (the trustee) the discretion to disburse its funds among the beneficiaries in any way he or she sees fit.

TRUST MERGER

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separati... (more...)

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separation between the trustee's legal ownership of trust property from the beneficiary's interest. The trust 'merges' and ceases to exist.

ACCUMULATION TRUST

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nic... (more...)

A trust in which the income is retained and not paid out to beneficiaries until certain conditions are met. For example, if Uncle Pierre creates a trust for Nick's benefit but stipulates that Nick will not get a penny until he gets a Ph.D. in French; Nick is the beneficiary of an accumulation trust.

GRANTOR RETAINED INCOME TRUST

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for ... (more...)

Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for a period of years. When the trust ends, the property goes to the final beneficiaries you've named. These trusts are for people who have enough wealth to feel comfortable giving away a substantial hunk of property. They come in three flavors: Grantor-Retained Annuity Trusts (GRATs), Grantor-Retained Unitrusts (GRUTs) and Grantor-Retained Income Trusts (GRITs).

SUCCESSOR TRUSTEE

The person or institution who takes over the management of trust property when the original trustee has died or become incapacitated.

GENERATION-SKIPPING TRUST

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income fro... (more...)

A trust designed to save on estate tax. The trust principal is preserved for the trust maker's grandchildren, with his or her children receiving only income from the trust. Because the children (the middle generation) never legally own the property, it isn't subject to estate tax at their death. See generation-skipping transfer tax.

EXEMPTION TRUST

A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth m... (more...)

A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth more than that amount, it usually goes to the surviving spouse. The trust property passes free from estate tax because of the personal exemption, and the rest is shielded from tax under the surviving spouse's marital deduction.

INTER VIVOS TRUST

The Latin name, favored by some lawyers, for a living trust. 'Inter vivos' is Latin for 'between the living.'

SPECIFIC BEQUEST

A specific item of property that is left to a named beneficiary under a will. If the person who made the will no longer owns the property when he dies, the bequ... (more...)

A specific item of property that is left to a named beneficiary under a will. If the person who made the will no longer owns the property when he dies, the bequest fails. In other words, the beneficiary cannot substitute a similar item in the estate. Example: If John leaves his 1954 Mercedes to Patti, and when John dies the 1954 Mercedes is long gone, Patti doesn't receive John's current car or the cash equivalent of the Mercedes. See ademption.

SAMPLE LEGAL CASES

In re Estate of Young

Stephen Parker, as administrator of the estate of Irma E. Young, deceased (the Estate), filed this petition under Probate Code section 850, subdivision (a), [1] to request an order and judgment establishing the Estate's ownership of certain real property and personal property held by ...

Estate of Kievernagel

In this case we must decide whether a widow has the right to use her late husband's frozen sperm to attempt to conceive a child where her late husband signed an agreement with the company storing the frozen sperm providing that the frozen sperm was to be discarded upon his ...

Estate of Bennett

Claimants Smith Heavy Industrial Transit Corporation and Advanced Development Holdings, Inc. (collectively Smith), appeal from a probate court order granting the motion of petitioners Lu Ella Bennett, Jack H. Bennett, Jr., and Louise Comer to set aside and rescind a ...

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Nevada County, CA Estate Lawyers

Sponsored Law Firm

Law Office of David E. Castro

SPONSORED LAWYERS

Augustine Christopher Tassone

Brent Patrick Collinson

Carolyn Sommer Mcgrath

Chuck Eckerman

Clarence Hobart Mcproud

Craig Bradford Close

Denise Lynette Esrey

Edward Browne Mcgowan

Elaine Andrews

Erik Mark Aanestad

TIPS

LEGAL TERMS

SPRINKLING TRUST

TRUST MERGER

ACCUMULATION TRUST

GRANTOR RETAINED INCOME TRUST

SUCCESSOR TRUSTEE

GENERATION-SKIPPING TRUST

EXEMPTION TRUST

INTER VIVOS TRUST

SPECIFIC BEQUEST

SAMPLE LEGAL CASES

In re Estate of Young

Estate of Kievernagel

Estate of Bennett

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