John Francis Ramsbacher

1990, California

American College of Trust and Estate Counsel. Recipient, American Jurisprudence Award in Gift and Estate Tax. Former Adjunct Faculty, Golden Gate University Masters in Taxation, Advanced Business Planning. Author: "The Family Limited Partnership: Forming, Funding and Defending," The Practical Tax Lawyer, Vol. 18, Number 4 (2004); "Effective FLP/LLC Planning for Income and Transfer Tax Purpose Including Avoiding 2036(a) Pitfalls," NYU Institute of Federal Taxation, Vol. 62 (2004); "Protecting the Reality in Entity-Based Transfer Tax Valuation Adjustments," N.Y.U. Inst. on Fed Tax, 2002; "Crummey Powers for Contingent Beneficiaries OK'd," Vol. 19, No. 1 Estate Planning(1992); "Is the End in Sight for Crummey/Cristofani Trusts?" Estate Planning(November, 1996). Lecturer: "Estate and Gift Tax Valuation Discounts," Fourth Annual Estate and Gift Tax Conference (1996); Advanced Course of Study: "FLP's and LLCs: Their Use in Family Wealth Transfers," CEB (1996, 1998, 2000, 2002, 2004, 2005, 2007); "Zeroing Out the Taxable Estate," and "The Tax Practitioner's Role in Emerging IRS Tax Disputes Attacking Entity Viability for Transfer Tax Purposes," 33rd Annual Hawaii Tax Institute (1996); "Successfully Defending and Planning Around IRS Attack on FLPS and Valuation Discounts," Northern Trust Forum (1997); "Estate Planning for Business Succession," CEB (1998); "Optimal Planning for the Use of Valuation Discounting Tools," Seventh Annual Estate and Gift Tax Conference (1999); "FLPs and LLCs: Their Use in Family Wealth Transfers," California Society of CPAs (1999) and 1999 Annual Meeting of the California Tax Bars; "FLPs and LLCs: The Use in Family Wealth Transfers," CEB (2000); "Utilizing the Annuity and Installment Sale - A Comparison and Analysis," 2000 Annual Meeting of the California Tax Bars; "The Valuation Controversy," 59th Institute on Federal Taxation, New York University (2000); "FLPs, LLCs and S Corporations: Valuation Discount Strategies and Controversies," PLI 33rd Annual Estate Planning Institute (November 2002); "FLP's, LLC's and S Corporations: Is it Worth the Effort? Valuation Discount Strategies: Do They Still Work?" PLI 34th Annual Estate Planning Institute (2003); "New Development in Family Limited Partnerships," Twelfth Annual Estate and Gift Tax Conference (2004); "FLP's and LLC's - Is There Life After Strangi?" PLI 35th Annual Estate Planning Institute (2004); "FLP's/LLC Family Entity Audit Panel," 2004 Annual Meeting of the California Tax Bars; "Family-Limited Partnerships: The Continuing Saga," New York University 63rd Institute on Federal Taxation (2004). "New Developments in Family Limited Partnerships" East Bay Community Foundation Advisor Lecture (2004); and "The Future of Family Limited Partnerships" Community Foundation Silicon Valley (2004);"FLPs: Forming, Funding and Defending" UCLA/CEB Estate Planning Institute (2005); "FLPs and LLCs - Are We Still Doing Them?" PLI 37th Annual Estate Planning Institute (2006); "FLPs on Trial" California Society of CPAs 6th Annual Estate Planning Symposium (2006); "FLPs: Forming, Funding and Defending" San Francisco Bar Association (2006); "Family Wealth Planning", California CPA Education Foundation, Tax Update and Planning Conference, Los Angeles and San Francisco (2007). "Family Wealth Planning Tips, A Review of FLPs/LLCs and Alternative Estate Freeze Techniques," USC Gould School of Law 2008 Tax Institute, Los Angeles, (2008); "FLPs and LLCs: Responding to IRS Attacks," CPA Forum of Monterey County (2008). Member: Santa Clara County (Member: Taxation Section and Estate Planning, Trust and Probate Section) and American Bar Associations; State Bar of California (Past Member, Executive Committee, Taxation Section; Past Chair, Estate and Gift Tax Committee of the Taxation Section).