Rebecca L. O'Toole

Partner | Rancho Santa Fe

Rebecca is a partner in the private client and tax team.

Rebecca practices in the areas of estate planning, trust and estate administration, charitable giving, and the representation of tax-exempt organizations. She assists families and individuals with trust formation, charitable planning, incapacity planning, estate, gift and generation-skipping transfer tax, life insurance planning, intra-family transactions, and post-mortem trust and probate administration. Rebecca also assists clients in forming public charities and private foundations and obtaining tax exempt status, and advises tax-exempt organizations in their ongoing operations.

Rebecca is certified as a specialist in estate planning, trust, and probate law by the State Bar of California Board of Legal Specialization. She is recognized as a Super Lawyer Rising Star, 2015-2017, as Best of the Bar by San Diego Business Journal, 2015, and has been rated AV Preeminent by Martindale Hubble.

Secretary Lori Hubert

Track record

Admissions

Publications

Memberships

Talks

Developed and implemented comprehensive estate and business succession plans for high-net-worth families and individuals, which included the formation and restructuring of limited liability entities, intra-family sales, buy and sell agreements, and charitable planning.

Developed and implemented gift planning strategies using GRAT structures and sales to grantor trusts.

Life insurance planning, including the creation of irrevocable life insurance trusts.

State of California, 2006

Author, ‘Treasury Makes Waves with New Valuation Discount Proposals’, Tax Notes, Volume 153, Number 1 - October 2016

Quoted, ‘How Community Property States Are Different’, Barron’s Penta Daily - June 2016

Author, ‘California Now Requires that Public Charities Disclose "significant donor" Information to California Attorney General,’ Withers Bergman Legal Alert - August 2015

State Bar of California, Taxation Section, Executive Committee

Rady Children’s Hospital Estates and Trusts Committee, Executive Committee

‘Top 12 Troubling Topics that Impact Trust Administration - What Every Planner Should Address,’ North County Estate Planning Council, Rancho Santa Fe, CA, March 2017

‘Hot Topics in Estate Planning’, North County Estate Planning Council - 2014- current

QTIPs: A Necessary Item In the Repertoire’, 2016 Annual Meeting of the California Tax Bar and California Tax Policy Conference - October 2016

Education


Languages


  • English

Dates


Joined

2015
Partner

2016

Recognition


Rancho Santa Fe

6050 El Tordo,

PO Box 2329,

CA 92067

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