Established 1998
Sophisticated Wealth Transfer Expertise
For over 25 years, Sullivan Trust & Estate Services has provided specialized technical support to estate planning attorneys serving high net worth clients throughout the San Francisco Bay Area.
Our Story
Sullivan Trust & Estate Services was founded with a singular focus: to provide estate planning attorneys with the specialized technical expertise needed to implement sophisticated wealth transfer strategies for their most demanding clients.
Over the past 25 years, we have developed deep proficiency in the most complex areas of estate planning—GRATs, CRTs, IDGTs, and estate tax portability. Our collaborative approach allows attorneys to maintain their primary client relationships while accessing the technical depth required for successful implementation.
The San Francisco Bay Area's unique concentration of wealth—from technology executives to real estate investors to family business owners—has shaped our expertise in handling the most sophisticated planning scenarios.
Professional Credentials
Our team maintains the highest professional standards through rigorous certification and continuous education.
Certified Public Accountant (CPA)
Licensed in California with extensive experience in complex tax planning and compliance.
Accredited in Business Valuation (ABV)
Specialized credential demonstrating expertise in business valuation for estate and gift tax purposes.
Certified Valuation Analyst (CVA)
Professional designation in business valuation analysis and appraisal methodology.
Certified Fraud Examiner (CFE)
Expertise in forensic accounting and fraud detection for litigation support and contested matters.
CalCPA Estate Planning Committee
Active member of California Society of CPAs Estate Planning Committee.
CalCPA Forensic Services Section
Member of California Society of CPAs Forensic Services Section (FSS).
Areas of Expertise
Deep technical knowledge across the most sophisticated wealth transfer strategies.
Grantor Retained Annuity Trusts (GRATs)
Extensive experience structuring GRATs for high-growth assets, including pre-IPO stock, closely-held business interests, and real estate. Expert in annuity calculations, IRS Section 7520 rate optimization, and multi-generational wealth transfer strategies.
Charitable Remainder Trusts (CRTs)
Comprehensive knowledge of both CRATs and CRUTs, including payout rate optimization, charitable deduction calculations, and coordination with philanthropic goals. Skilled in diversification strategies for concentrated positions.
Estate Tax Portability
Specialized expertise in Form 706 preparation and portability elections for married couples. Deep understanding of DSUE calculations, remarriage implications, and coordination with other estate planning strategies.
Intentionally Defective Grantor Trusts (IDGTs)
Advanced proficiency in IDGT sales, including seed gift structuring, promissory note terms, AFR compliance, and grantor trust provisions. Experience with estate freezing techniques and leveraged wealth transfer.
Estate Tax Litigation Support
Expert witness testimony and forensic accounting through Sullivan CPA. Comprehensive support for contested estate matters, valuation disputes, and IRS audits. Experienced in Tax Court proceedings and settlement negotiations.
Valuation Services
Professional business and asset valuations for estate planning, gift tax reporting, and charitable contributions. IRS-compliant valuations with discount analysis for family limited partnerships. Coordination with qualified appraisers and audit defense support.
Succession Planning
Comprehensive family business transition strategies integrating estate planning, business planning, and family governance. Tax-efficient transfer mechanisms, liquidity planning, and multi-generational wealth preservation.
Fiduciary Tax Compliance
Comprehensive preparation of Forms 1041, 709, and 706. Expert in trust accounting income vs. taxable income, distribution deduction calculations, and complex beneficiary reporting.
Our Values
The principles that guide our work and relationships with attorney partners and their clients.
Technical Excellence
We maintain the highest standards of technical proficiency through continuous education and rigorous quality control.
Collaborative Partnership
We work seamlessly with estate planning attorneys, respecting their client relationships while providing specialized expertise.
Client-Centered Solutions
Every strategy is tailored to the unique circumstances, goals, and values of the client and their family.
Integrity & Transparency
We provide clear, honest guidance and maintain the highest ethical standards in all professional relationships.
Our Journey
Key milestones in building a leading estate planning practice.
1998
Practice Founded
Established specialized practice focused on sophisticated estate planning and wealth transfer strategies.
2005
Sullivan CPA Partnership
Formed strategic alliance with Sullivan CPA to provide integrated forensic accounting and litigation support services.
2012
Bay Area Expansion
Expanded practice to serve high net worth clients throughout the San Francisco Bay Area.
2018
GRAT Specialization
Developed deep expertise in GRAT strategies for tech executives and pre-IPO stock transfers.
2024
Leading Practice
Recognized as a leading provider of advanced wealth transfer strategies with over $2B in assets structured.
Sullivan CPA: Our Forensic Practice
Our sister practice provides expert witness testimony, forensic accounting, and litigation support for contested estate matters and complex valuation disputes.
Complementary Services
Expert Witness Testimony
Qualified expert testimony in estate, trust, and valuation litigation
Forensic Accounting
Detailed financial analysis for contested matters and fraud investigations
Business Valuation Disputes
Expert analysis and testimony on valuation methodology and discount issues
Litigation Support
Comprehensive support for complex estate and trust litigation
Let's Work Together
We welcome the opportunity to collaborate with estate planning attorneys on sophisticated wealth transfer strategies for your high net worth clients.