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Assumptions people make about who will receive an inheritance share from their estate can sometimes fall far off the mark.
Peculiar results may occur when an intended beneficiary survives just long enough to inherit but not so long as to enjoy their inheritance.
This situation arises when a beneficiary dies during, or soon after, settling of a deceased benefactor's
estate.
Let us consider what sometimes happens to the inheritance left to a beneficiary who dies shortly after the benefactor and what can be done to avoid unwanted consequences.
One unwanted result in estate planning that may occasionally occur in the settling of a deceased benefactor's estate is that the estate of a beneficiary may be forced into a probate; even if the beneficiary's own estate without the inheritance would not otherwise have been probated.
Any share that is left to a beneficiary who dies becomes part of that beneficiary's own estate. If such inheritance pushes the total appraised value of the deceased beneficiary's own estate over the present $150,000 threshold for probate then a probate will be necessary.
One way to avoid triggering an unintended probate of a beneficiary's own estate is to name the beneficiary's own living trust as the beneficiary, instead of naming the beneficiary personally.
By transferring the inheritance to the beneficiary's own living trust the inheritance never becomes part of the deceased beneficiary's estate and avoids probate.
Once received by the trustee of the beneficiary's own trust the inheritance would be controlled and distributed by the trustee under the trust's own terms.
That is, after all legitimate debts and expenses related to the benefactor's deceased beneficiary, what remains passes to the beneficiaries of that trust.
This also can sometimes lead to another peculiarity. The fact that the inheritance is passed through and is distributed to other living beneficiaries may mean that persons whom you never wanted to benefit (or not to benefit so much) now inherit.
For example, what if the beneficiary is not married, has no children, and is the child of divorced parents, the beneficiary might leave his estate to his other surviving parent.
Here, the child's estate acts merely as a conduit to transfer a share of one deceased parent's estate over to that deceased parent's ex spouse who otherwise would not be entitled to any inheritance.
One solution to this problem is for the benefactor to hold his estate in further trust for the lifetime benefit of his intended beneficiaries, who receive distributions over their lifetimes. That way, when a beneficiary dies prior to receiving the entire inheritance the remaining assets held in the trust are redirected to another beneficiary of the benefactor's (settlor's) own choice.
Holding the estate in further trust solves both the unintended probate and unintended beneficiary problems discussed above.
Holding an estate in further trust also can solve a third unintended consequence of a direct distribution, one that is usually more relevant.
That is creditor claims by the beneficiary's own creditors against the inheritance. Assets held in a purely discretionary trust can be protected against most types of creditor claims.
The trustee uses the assets to purchase goods and services for the beneficiary's sake all without subjecting the assets to creditor judgments.
Whether to hold one's estate in further trust requires a case by case facts and circumstances analysis.
The probable benefits associated with holding the estate in further trust must outweigh the associated costs to make this a worthwhile solution.
Dennis A. Fordham, attorney (LL.M. tax studies), is a State Bar Certified Specialist in Estate Planning, Probate and Trust Law. His office is at 55 First St., Lakeport, California. Dennis can be reached by e-mail at
COBB, Calif. – The service of a search warrant by the Lake County Sheriff’s Narcotics Task Force and the Sheriff’s Major Crimes Unit has resulted in three arrests, the recovery of stolen property, illegal weapons and marijuana.
On March 4 the Lake County Sheriff’s Office received information that a subject was attempting to sell property that had been stolen during a burglary on Craigslist, according to Sgt. Steve Brooks.
He said the suspect was offering unique parts that were removed from a 1966 Toyota Land Cruiser.
The Lake County Narcotic’s Task Force, acting in an undercover capacity, called the telephone number listed on the ad and arranged a meeting on March 5 to look at the items, Brooks said.
During the conversation, the suspect – later identified as 56-year-old Robin Arie Slikkerveer of Cobb – provided his address, Brooks said. While conducting surveillance of the suspect’s residence, items removed from the Toyota Land Cruiser were observed in the suspect’s front yard.
On March 5 narcotics detectives secured a search warrant for the person and home of Robin Slikkerveer. On that same day at approximately 12:30 pm, Lake County Sheriff Deputies, Lake County Sheriff’s Major Crimes Unit and the Lake County Narcotic’s Task Force served the search warrant at Slikkerveer’s residence, which is located on Grouse Road in Cobb, according to Brooks.
When narcotics detectives entered the home, they detained Robin Slikkerveer and 25-year-old Zachary Robin Slikkerveer of Cobb without incident. Brooks said a short time later detectives detained 30-year-old Johnathan Arie Slikkerveer, also of Cobb, who had shown up at the residence.
During the service of the search warrant several items removed from the Toyota land Cruiser were recovered, Brooks said.
Also recovered from the residence where several firearms including an AK-47 with a large capacity magazine and a spent AT-4 rocket launcher tube. Brooks said Robin Slikkerveer stated that a friend of his who was in the military had smuggled the rocket launcher back from Iraq and gave it to him.
Detectives located 220 marijuana plants in various stages of growth in the basement of the residence. Brooks said detectives also located approximately half a pound of processed marijuana, packaging materials and scales. None of the residents possessed medical recommendations for the marijuana.
Brooks said Robin Slikkerveer was arrested for receiving stolen property, illegal possession of an assault rifle and cultivation of marijuana. Johnathan Slikkerveer was arrested for receiving stolen property. Zachary Slikkerveer was arrested for cultivation of marijuana. All three were transported to the Lake County Hill Road Correctional Facility and booked.
The investigation is ongoing and anyone who may have information regarding this case is encouraged to contact the Lake County Sheriff’s Office at 707-262-4200.
The Sheriff’s Narcotics Task Force can be contacted through its anonymous tip line at 707-263-3663.
NORTH COAST, Calif. – The president and superintendent of Mendocino College is headed north.
Kathryn Lehner, who has led the college since 2005, has been appointed president and superintendent of College of the Redwoods in Eureka.
On Wednesday night the College of the Redwoods Board of Trustees voted to hire Lehner while, at the same time, the Mendocino College Board of Trustees voted to accept her letter of resignation, which is effective May 14.
Lehner said in a written statement that she was honored to be selected as College of the Redwood’s next president, noting she was aware of the stellar reputation of the college’s faculty and staff.
“Meeting the challenges surrounding the latest accreditation sanction will be a demanding task,” she said. “However, I am confident that working together we can accomplish our goal of bringing College of the Redwoods into full compliance with the accreditation standards. I am pleased to be able to apply my experience in both accreditation and finance to help College of the Redwoods address the current issues and I look forward to relocating to Eureka and becoming an active member of the local community.”
She said in a separate statement that she will cherish her time at Mendocino College.
Lehner said the Mendocino College Board of Trustees will work quickly to identify an interim superintendent/president who will serve for six to nine months while the selection process for her successor takes place.
The College of the Redwoods Board reported that it is working on a transition timeline for when Lehner will assume the new job.
Until that time, Utpal Goswami – who, along with Lehner, had been among the finalists for the job – will continue serving as interim president, a position he’s held since March 2011, the college reported.
“The board is confident that Kathy will provide strong leadership and direction for the College of the Redwoods District during a critical time in its history,” said College of the Redwoods Board of Trustees President Colleen Mullery. “Kathy’s successful tenure as president of a rural college for seven years gives her deep experience and a rich perspective that should prove invaluable as the college envisions its future during these rapidly changing times for higher education.”
Lehner came to Mendocino College in 2003 and served as its vice president of academic affairs for two years. She has been the president/superintendent of the college since 2005.
For nine years she has been involved with the North State Rural Community College Association, of which CR is also a member.
As the longest-sitting president of this northern California group, Lehner currently is serving as its chair. She also represents the northern colleges on the statewide Chief Executive Officers of California Community Colleges, the group representing all California community college presidents and chancellors.
Lehner has established a positive relationship with the Accrediting Commission for Community and Junior Colleges (ACCJC). She successfully led Mendocino College through a comprehensive accreditation self-study.
She was called upon by the ACCJC in fall 2011 to fill in as a team leader in an emergency after the scheduled leader was unable to visit a college at the last minute. She has served as a team leader for two other ACCJC college accreditation visits.
Lehner earned a bachelor’s degree in accounting at the University of Kansas and a master of business administration (MBA) at the University of New Mexico.
Prior to coming to Mendocino College, Lehner worked for nine years at Pikes Peak Community College in Colorado Springs, Colo.
At Pikes Peak she served variously as associate vice president for educational services for two years, dean of the division of business education and military programs for five years, assistant dean of the division of business education; and an accounting faculty member for two years.
Lehner has worked as certified public accountant from 1978 to the present and worked in the private sector as a certified public accountant for more than 10 years.
CLEARLAKE, Calif. – Clearlake’s successful annual clean up day is once again in the planning stages.
The event will take place from 8 a.m. to 1 p.m. Saturday, April 28.
Organizers are seeking volunteers to team up to clean up the streets by picking up recyclables and trash.
The clean up will start at 8 a.m. in Austin Park. Trash bags, pickers and safety vests will be provided.
Business owners can help by cleaning up around their businesses, and sprucing up flower planters and parking lots.
Sign up by calling Clearlake City Clerk Melissa Swanson at 707-994-8201, Extension 106.
Those signing up are asked to let organizers know if they have chosen a particular area in which to work.
LOWER LAKE, Calif. – A Tuesday evening fire destroyed an unoccupied home in Lower Lake.
Radio reports indicated that the fire was dispatched shortly after 5 p.m.
Lake County Fire Protection District Chief Willie Sapeta said the fire occurred in an older doublewide manufactured home located at 9940 Bonham Road, across from Morgan Valley Road.
He said the home was unoccupied, and had been vacant for some time.
Two engines, a water tender, a battalion chief and two medic units, along with a total of 12 personnel, responded to the fire, he said.
Sapeta said the fire was controlled within 10 minutes, shortly before 5:30 p.m.
He said the home was destroyed, with the front room burned and the rest of the home badly damaged by smoke, heat and water.
Total damages were estimated between $20,000 and $30,000, Sapeta said.
“The fire is still under investigation,” but Sapeta said it was not suspicious.
He said an investigator found a probable cause – a mechanical failure – in the area of origin.
Sapeta said mechanical failures can involve electrical and other systems.
E-mail Elizabeth Larson at
LAKE COUNTY, Calif. – Like-minded citizens in Lake and Mendocino Counties are now circulating petitions promoting nothing less than an amendment to the Constitution of the United States to end “corporate personhood” and reestablish a government of, by and for the people.
Collaboration between Lake and Mendocino counties is not new but their simultaneous participation in an initiative process to change national politics is.
At the time the U.S. Constitution was adopted, state governments limited corporate influence through charters that defined their activities and lifespan.
Further, corporations were not allowed to make political contributions and lobbying was prohibited.
Fast forward to January 2010, when the U.S. Supreme Court voted 5 to 4 to uphold lower court precedents establishing the concept of “corporate personhood” and extending to corporations the same constitutional rights as “natural persons.”
Among other things, the Citizens United decision empowered corporations to challenge existing campaign spending limits.
Many Americans believe that it is time for “We the People …” to join together to demand a constitutional amendment to defend democracy from the undue influences of corporations and unrestrained political spending.
Toward that end, grassroots organizations across the nation are working to raise awareness and solidify citizen support through local activities such as petitions, resolutions and ballot measures.
Volunteers in Mendocino and Lake County just began gathering signatures to qualify advisory measures for the November ballot.
Both measures ask if voters will stand with the Move to Amend campaign and communities across the country to defend and distinguish their role in this democracy as distinct from the influence of legal institutions such as corporations by amending the United States Constitution to firmly establish that:
Only human beings, not corporations, are endowed with inalienable, constitutional rights; and
Money is not speech, and therefore fair regulation of political contributions and spending is not equivalent to limiting political speech.
Both advisory measures also direct state and federal representatives to enact resolutions and legislation to advance this effort.
Registered voters in both counties can help place these advisory measures on the November ballot by signing a local petition.
Petitions will be circulated in Lake County until mid-May; Mendocino petitions until early June.
If you have trouble finding a local MTA petition or would like to help gather signatures, please contact Margaret Koster in Mendocino County at 707-459-5970 or
Move to Amend is a nationwide grass roots campaign that already enjoys the support of hundreds of organizations and nearly 200,000 individuals.
Through its Web site and barnstorming tours, Move to Amend encourages folks to form local affiliates and return authority for our democracy to the voters.
Mendocino and Lake Counties are among 74 Move to Amend affiliates in 27 states.
For more information about local and national Move to Amend activities, visit www.movetoamend.org .