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Theresa Nagle holds the position of Special Counsel in FLK's San Francisco office. A member of the Estate Planning Department, Ms. Nagle's practice focuses on trust and estate planning for high net worth individuals and families, lifetime gifting strategies, trust and probate administration and advising non-profit organizations. Representative Matters Providing estate, gift and generation-skipping transfer tax advice to clients seeking to maximize lifetime and post-mortem use of available exemptions through customized estate planning. Planning, preparing and implementing a full range of planning vehicles such as revocable trusts and wills, irrevocable life insurance trusts (ILITs), 529 plans, qualified personal residence trusts (QPRTs), grantor retained annuity trusts (GRATs), charitable remainder trusts (CRTs), family limited partnerships (FLPs), limited liability companies (LLCs), etc. Advising fiduciaries in administering trust and probate estates including beneficiary communications; marshalling, valuation and sale of assets; trust funding; distributions; and preparation and filing of probate court petitions and federal estate tax returns. Monitoring client gifting activities, and preparing and filing gift tax returns. Establishing and providing advice on administration of tax-exempt organizations (e.g., private foundations, supporting organizations and public charities). Advising boards of directors of charitable institutions and independent schools on organizational and governance matters including the revision and adoption of bylaws and resolutions and monitoring receipt of charitable bequests. Education University of California, Berkeley, Boalt Hall School of Law, JD 1993 Pennsylvania State University, BA in French; BA in East Asian Studies 1979 (magna cum laude, Phi Beta Kappa) Memberships Member, American Bar Association, Real Property, Probate and Trust Section Member, California Bar Association, Trusts and Estates Section Member, Bar Association of San Francisco, Estate Planning, Probate & Trust section Member, San Francisco Estate Planning Council | 