Search by:

Alphabetically by Last Name:

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Quick Search

Advanced Search

S. Andrew Pharies

Partner

Andrew.Pharies@dlapiper.com

vCard

Print version (PDF)

4365 Executive Drive, Suite 1100
San Diego, California 92121-2133
United States
T: +1 858 677 1427 F: +1 858 638 5027

S. Andrew Pharies practices in all aspects of domestic and international estate planning, post-death trust and estate administration, charitable planning, exempt organizations, transfer tax (estate, gift and generation-skipping) planning, income tax planning, family business planning and tax controversies.

The State Bar of California Board of Legal Specialization has designated Mr. Pharies as a Certified Specialist in Estate Planning, Trust and Probate Law.

Representative Matters

Development and implementation of comprehensive estate and business succession plans for many high-net-worth families, which include the formation and restructuring of limited liability entities, intra-family sales, buy and sell agreements and charitable planning
Representation of corporate executives in estate and tax planning, including gift planning relating to options and the formation of GRATs for appreciating assets
Representation of private and corporate fiduciaries in post-death trust administration matters including all estate tax compliance and controversy matters
Representation of foreign nationals in connection with structuring US inbound investments as well as pre-immigration planning
Development and implementation of targeted gift planning (including pre-IPO freeze planning) using various GRAT structures and sales to intentional grantor trusts
Life insurance planning, including restructuring of split-dollar plans and the creation of irrevocable life insurance trusts
Creation and ongoing representation of various charitable and non-profit entities, including public charities, private foundations, charitable trusts (charitable remainder trusts and charitable lead trusts) and mutual benefit corporations
Representation of taxpayers before the IRS in audits and private letter rulings involving estate tax, gift tax and exempt organization issues
Representation of many families in basic estate planning and post-death trust administration matters

Mr. Pharies has been repeatedly named a San Diego Super Lawyer in Estate Planning & Probate by Law and Politics magazine, and the San Diego Daily Transcript named him one of the top 10 Trusts and Estates attorneys in the San Diego region in 2009 and 2011.

Admissions

California

Memberships

Member, Executive Committee, Trusts and Estates Section of the State Bar of California
Chair, Income and Transfer Tax Subcommittee, Trusts and Estates Section of the State Bar of California
Member, Advisory Board, UCLA-CEB Estate Planning Institute
Former Chair, Committee on Estate Planning Issues of Owners of Community and Marital Property, American Bar Association - Section of Real Property, Probate and Trust Law
San Diego County Bar Association (former delegate to the Conference of California Bar Associations)

Publications

"California Recent Developments," Estate Planning 2011 (UCLA-CEB Estate Planning Institute)
"The Accidental Foreign Trust," Tax Management Estates, Gifts and Trusts Journal, Vol. 36 (co-author with Michelle C. Glasser)
"Chapter 9, Seeking or Opposing an Account," California Trust Litigation Matthew Bender Practice Guide, 2011 (co-author with Dawn Hall Cauthen and Michelle C. Glasser)
"The Accidental Foreign Trust," California Trusts and Estates Quarterly, Fall 2010 (co-author with Michelle C. Glasser)
"Primer on Commercial Annuities for Trusts and Estates Attorneys," Estate Planning 2010 (UCLA-CEB Estate Planning Institute)
"Community Property Aspects of IRAs and Qualified Plans," ABA Probate and Property Journal, 1999 (Winner of Excellence in Writing Award for Best Cutting-Edge Article)
"Acceleration and Lien Issues Relating to Real Property in Estates and Trusts," Estate Planning 1996 (UCLA-CEB Estate Planning Institute) (co-author with Janet L. Wright)
"The Municipal Home Rule Immunity after La Grande: Defining the Line Between 'Procedural' and 'Substantive' State Laws," 70 Or. L. Rev. 969 (1991)

Seminars

Speaker, "The Brave New World of Basic Estate Planning," USC Tax Institute, Los Angeles, 2012
Panelist and Moderator, "Recent Developments in Estate Planning and Administration," University of California - Continuing Education of the Bar, San Diego, 2000, 2001, 2002, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011 and 2012
Speaker, "Cross Border Estate Planning," University of San Diego – Procopio International Tax Institute, 2011
Speaker, International Estate Planning Issues for Domestic Practitioners, Annual Meeting of the State Bar of California, Long Beach; Trusts and Estates Section Road Show, San Francisco; and Trusts and Estates Section Webinar, 2011
Speaker, International Estate Planning and the Accidental Foreign Trust, Northwestern Mutual Financial Annual Meeting, Chicago, 2011
Speaker, "California Developments," UCLA-CEB Estate Planning Institute, Los Angeles, 2011
Speaker, "Recent Developments in Transfer Tax Law," Bar Association of North San Diego County Probate Section, 2011
Speaker, "The Accidental Foreign Trust," Annual Meeting of the State Bar of California, 2010
Speaker, "Primer on Commercial Annuities for Trusts and Estates Lawyers," UCLA-CEB Estate Planning Institute, Los Angeles, 2010
Speaker, "2010 Transfer Tax Law," Bar Association of North San Diego County Probate Section, 2010
Panelist, "2010 Transfer Tax Law," San Diego County Bar Association, Joint Meeting of the Tax Section and the Trusts and Estates Section, 2010
Speaker, "International Life Insurance Planning," San Diego County Bar Association International Section, 2010
Panelist, "International Estate Planning," University of San Diego – Procopio International Tax Institute, 2009
Speaker, "Legislative Update Relating to Trusts and Estates," La Jolla Probate Section, 2009
Speaker, "Legislative Update Relating to Trusts and Estates," Bar Association of North San Diego County Probate Section, 2008 and 2009
Speaker, "Legislative Update Relating to Trusts and Estates," San Diego County Bar Probate Section, 2008
Panelist, "Battling Fiduciaries," Trusts & Estate Section, State Bar of California, Los Angeles and San Francisco, 2008
Speaker, "Family Limited Partnerships," Partnerships and LLCs in California, Lorman Education, San Diego, 2003, 2004, 2006 and 2007
"Family Limited Partnerships," San Diego County Bar Tax Section, San Diego, 2003
Speaker, "Post-Mortem Tax Planning," Advanced Estate Planning Institute, California CPA Foundation, Los Angeles and San Francisco, 2002
Speaker, "Irrevocable Life Insurance Trusts," Sophisticated Irrevocable Trust Planning, University of California Continuing Education of the Bar, San Francisco and Los Angeles, 2002 and 2006
Speaker, "Marital Deduction Funding Formulas," Advanced Estate Planning Institute, California CPA Foundation, Newport Beach, 2000
Speaker, "Family Limited Partnerships," San Diego Tax Institute, San Diego, 2000
Speaker, "Community Property Aspects of IRAs and Qualified Plans," Spring Estate Planning Symposium, ABA Real Property Probate and Trust Section, San Antonio, Texas, 1998
Speaker, "Update on Charitable Remainder Trust Planning," Fresno County Bar Association, 1997

Civic and Charitable

Board Member, Boys and Girls Club of Greater San Diego
Judge Advocate Officer (holding the rank of Major), California State Military Reserve
Former Board Member, Palomar Pomerado Health Foundation