010: Empowering Professionals with International Tax Knowledge with Janet Brewer
Probate Notes: Your Guide to Navigating California Probate Law
Release Date: 09/16/2025
030: Exempt Sellers and Real Estate Disclosures in California Probate with Teresa Gorman
Probate Notes: Your Guide to Navigating California Probate Law
Understanding real estate disclosures in probate sales can be deceptively complex, especially when exempt sellers are involved. In this episode of Probate Notes, host Sam Price sits down with Teresa Gorman to break down what fiduciaries, trustees, and personal representatives need to know when selling California probate property. Together, they unpack who qualifies as an exempt seller, what properties are covered, and which disclosures still matter despite statutory exemptions. Teresa brings a rare dual perspective as a former trust and estate attorney and current broker with Fiduciary Real...
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029: Working With Public Administrators in Probate Cases with Shane Duncombe
Probate Notes: Your Guide to Navigating California Probate Law
In this episode of Probate Notes, Sam Price explores how public administrators step in when probate cases become complicated or family members are unavailable. Attorney Shane Duncombe joins the conversation to share practical insights into when and why a public administrator gets appointed, how they investigate estates, and what attorneys should expect when working alongside them. Shane explains the public administrator’s role in contested estates, orders to show cause, missing heirs, fiduciary duties, statutory fees, bonding requirements, and how neutral third-party administration can help...
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028: Probate Asset Inventory Explained with Gabriela Fisk
Probate Notes: Your Guide to Navigating California Probate Law
In this episode of Probate Notes, Sam Price sits down with professional fiduciary Gabriela Fisk of IE Fids to unpack what really goes into documenting and managing personal property in probate and conservatorship cases. Drawing on her background in insurance and fiduciary work, Gabriela explains why thorough asset documentation is essential not just for compliance, but for risk management, transparency, and reducing conflict among beneficiaries. Gabriela walks through her methodical, boots-on-the-ground process for inventorying homes, vehicles, safe deposit boxes, and specialty collections,...
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027: Marshaling Financial Accounts in Probate: A Practical Guide for Executors
Probate Notes: Your Guide to Navigating California Probate Law
In this episode of Probate Notes, host Sam Price breaks down the practical realities of marshaling financial accounts during probate administration. The conversation focuses on what executors and administrators must actually do after appointment, including tracking down accounts, working with banks, and gathering the documentation needed to access estate funds without delays or missteps. The discussion also clarifies the key differences between cash accounts, brokerage accounts, paper securities, and retirement accounts, with special attention to timing, tax implications, and required minimum...
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026: Terrence Franklin: When Probate Law Changed a Family’s Fate
Probate Notes: Your Guide to Navigating California Probate Law
In this episode of Probate Notes, Sam welcomes trust and estates litigator Terrence Franklin for a powerful conversation that blends probate law, history, and personal discovery. Terrence shares that, decades into his legal career, he uncovered a 19th-century will contest that directly shaped his family’s freedom and reshaped his understanding of the law’s role in justice. The discussion traces Terrence’s path from Harvard Law School to trust and estates litigation, before turning to the remarkable story of his fourth great-grandmother, Lucy, who was enslaved in the 1840s. Through a...
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025: How Client Care Specialists Improve Consultations and Firm Growth with Brandie Cooper
Probate Notes: Your Guide to Navigating California Probate Law
In this episode of Probate Notes, Sam flips the script and brings listeners inside his own law firm to explore a part of probate practice that often gets overlooked: the first phone call. That initial conversation sets the tone for the entire attorney-client relationship, shaping expectations around cost, timeline, communication, and trust. Sam explains why attorneys are often not the best people to handle these early conversations and how a well-trained intake professional can improve both client experience and firm efficiency. Joining Sam is Brandie Cooper, a client care specialist at Price...
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024: How Attorneys Can Break Burnout and Reclaim Energy with Sharon Vidano
Probate Notes: Your Guide to Navigating California Probate Law
In this episode of Probate Notes, Sam welcomes Sharon Vidano, a former criminal defense attorney turned certified life coach, for a conversation about mindset, energy, and intentional living in the legal profession. Drawing on her own experience practicing law, Sharon explains why so many attorneys find themselves living on autopilot, pushing through long hours, high stress, and constant demands without ever stopping to ask whether the life they’re building actually feels fulfilling. Sharon introduces the idea of “living by default” versus “living by design,” emphasizing that change...
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023: Inside Probate Mediation with Daniel I. Spector
Probate Notes: Your Guide to Navigating California Probate Law
Family disputes over trusts and estates don’t just involve legal questions. They carry decades of emotional history, misunderstandings, and tension that money alone can’t resolve. In this episode of Probate Notes, Sam sits down with veteran trust-and-estate mediator Daniel I. Spector to explore how mediation offers an effective, human-centered alternative to years of bruising litigation. Dan walks through what mediation actually looks like inside probate disputes — how neutral fact-framing works, why listening for understanding (not rebuttal) changes negotiations, and how collaborative...
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022: Renewals & What Practitioners Miss with Paul Shakarian
Probate Notes: Your Guide to Navigating California Probate Law
Probate bonds play a critical role in California probate cases, yet many practitioners still find the process confusing. In this episode of Probate Notes, Sam sits down with attorney and surety-bond specialist Paul Shakarian to clarify how bonds work, how applicants get approved, and the factors that influence underwriting. Paul shares his transition from practicing law to running a bond agency, along with practical guidance on premiums, renewals, bond riders, and exoneration. His insights help attorneys, fiduciaries, and administrators avoid common bonding pitfalls that stall probate cases....
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021: Revolutionize Legal Mailing: Streamlined Solutions with EDEX Information Systems with Chris Floyd
Probate Notes: Your Guide to Navigating California Probate Law
Ever felt bogged down by the endless paperwork in the legal field? On this episode of Probate Notes, Chris Floyd from EDEX Information Systems shares how his company is revolutionizing the way legal professionals handle their mail. Chris shares how EDEX transitioned from aiding the California State Workers' Compensation System to becoming an essential partner for attorneys, especially during the pandemic's shift to remote work. Learn how the challenges of managing extensive mailings in probate law can be effortlessly overcome with EDEX's innovative print and mail service. Imagine if sending...
info_outlineWhat happens when a seasoned attorney from Silicon Valley steps into the world of probate law?
On this episode of Probate Notes, explore this intriguing question with Janet Brewer, an esteemed lawyer whose career journey took her from the Chicago suburbs to the cutting-edge technology scene of California. Janet's personal story reveals a path shaped by innovation, as she navigated the corporate legal landscape of early Silicon Valley, from Hewlett-Packard to Hills Brothers Coffee. Janet reflects on her unconventional motivations for pursuing a career in law. She shares insights into the evolution of the tech industry, as well as her role in shaping legal frameworks during that transformative era.
Unlock the mysteries of estate and gift tax rules as Sam and Janet discuss differences in tax exemptions for U.S. citizens, green card holders, and non-resident aliens. With Janet's expertise, they dissect the often-confusing distinctions between residency and domicile and why intent is paramount in determining one's tax obligations. Through historical cases and practical examples, Sam and Janet share the challenges green card holders and those on temporary visas face, revealing the complexities of maintaining or changing domiciliary status. Their conversation expands to include international estate tax matters, highlighting the hurdles foreign nationals face in the U.S. tax system and the importance of international tax treaties.
From navigating the intricacies of estate tax rules for foreign property to understanding the nuances of transfer tax certificates, Sam’s discussion with Janet Brewer offers invaluable information for professionals dealing with cross-border tax issues. Whether you're an attorney, paralegal, fiduciary, or real estate agent, you'll find clarity in this examination of estate versus inheritance taxes and the importance of consulting with experts on international tax nuances.
Tune in to master probate law and transform your approach to this often daunting field.
In this episode, you will hear:
- Janet Brewer’s journey from Chicago to becoming a corporate attorney in Silicon Valley, working with companies like Hewlett-Packard and Hills Brothers Coffee
- The complexities of estate and gift tax exemptions, highlighting the differences for U.S. citizens, green card holders, and non-resident aliens
- Legal distinctions between residency and domicile for tax purposes, with historical cases outlining challenges faced by green card holders and temporary visa holders
- The procedural hurdles in obtaining an ITIN for foreign nationals to file estate tax returns, and the impact of international tax treaties
- Exploration of U.S. situs property and its implications for estate tax obligations, including tangible vs. intangible assets
- Importance of consulting cross-border tax experts and early planning to navigate international estate tax challenges effectively
- Strategies for professionals to approach the probate process with confidence, emphasizing the significance of maintaining clean filings and clear probate notes
Resources from this Episode
Janet Brewer’s website: www.calprobate.com
Email: janet@calprobate.com
Phone: (650) 325-8276
Transfer Certificate Filing Requirements: www.irs.gov/businesses/small-businesses-self-employed/transfer-certificate-filing-requirements-for-the-estates-of-nonresident-citizens-of-the-united-states
The 6-Stage Probate Process: How to Navigate California Probate: https://a.co/d/82310Rw
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Episode Credits
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