Contact Information

555 Capitol Mall 9th Floor

Sacramento CA 95814

916.325.4584

rgardner@mhalaw.com

Practice Focus

Trusts & Estates

Trust Administration

Business/Tax Planning

Estate Planning

Probate

Trusts & Estates Litigation

Rebecca A. Gardner | Attorney

Professional Experience

Rebecca joined McDonough Holland & Allen PC in 2008 as a member of the firm’s Estate Planning and Probate team. Her practice focuses on general and complex estate planning, post-death trust and probate administration and business planning involving family partnerships, limited liability companies, and other business entities. Previously with Hanson Bridgett Marcus Vlahos & Rudy, LLP, Rebecca has extensive experience assisting clients in wealth transfer, business and tax planning, and contested matters involving trusts and estates.

Representative Matters

Obtained court approval to dissolve a client’s two trusts after the trustees of those trusts, who were employed by the company who prepared the trusts, failed to communicate with the client and could no longer be located after a federal indictment of the company. Worked with the client to establish new comprehensive estate plan, for which she would retain control as sole trustee.

Petitioned court for substituted judgment to establish a joint estate plan for a husband and wife who had been married for more than four decades after the wife was deemed to lack the capacity to enter into a plan on her own behalf due to severe mental illness. Establishing a joint estate plan in this manner enabled the couple to save millions of dollars in anticipated estate and generation-skipping taxes and to adequately prepare for the transfer of the management of the couple’s finances and health care upon further incapacity.

Represented family in goal-setting following receipt of substantial inheritance assets, including protection of those assets via formation of multiple family limited partnerships to hold rental properties and specialty businesses. Worked closely with family’s other professional advisors as part of a cohesive team to meet the clients’ needs. Moderated family meetings to assist in planning the eventual transition of assets to descendents.

Established and obtained court approval of a special needs trust for a disabled beneficiary who received sizeable personal injury award following an automobile accident. Advised trustee regarding administration of the special needs trust, including distributions from the trust to the beneficiary in a manner that would not jeopardize the beneficiary’s qualification for government benefits. Petitioned for approval of trust accounting as required by court.

Obtained court approval for distribution of trust assets following a heated family dispute over the administration of a trust. Represented trustee in addressing concerns of multiple beneficiaries and reaching agreement on fees and expenses to conclude trust administration in a timely manner.

Presentations/Publications

Author, "Inflation Increases 2007 Income Tax Limits for Deductible Contributions to Retirement Plans," The Marin Lawyer, July 2007

Author, "The Demise of the Private Annuity? Financial Advice for the Rental Investor," Sacramento Valley Rental Housing Magazine, 2007

Co-Author, "The Constitutionality of Proposition 21," 6 UC Davis J. Juv. L.& Pol’y 59, 2001

Speaker, “One Size Doesn’t Fit All: Customizing the Estate Plan,” Sacramento Legal Secretaries Association, August 2008

Clerkships

Legal Intern. Office of the California Attorney General, Public Rights Division

Legal Intern. Legislative Counsel Bureau of California

Leadership Positions/Affiliations

Director, Sacramento Estate Planning Council

Member, Sacramento Area Special Needs Trust Study Group

Founding Member, Professionals in Estate Planning

Member, Sacramento County Bar Association, Probate and Estate Planning Section, Business Section and Tax Section

Member, State Bar of California, Trusts and Estates Section

Director, California State University, Sacramento Alumni Association

Lifetime Member, Girls Scouts of the USA, Tierra del Oro Girl Scout Council

Volunteer Docent, Sutter’s Fort State Historic Park

MHALaw Search

Admitted to Practice

State Bar of California, 2003

Education

University of California
Davis School of Law

J.D., 2003

Managing Editor, Journal of Juvenile Law and Policy

King Hall Pro Bono Certificate

National University of Ireland, Galway

Scholar, Irish Centre for Human Rights

California State University, Sacramento

B.A., summa cum laude, 1999

Earl Warren Scholar