A Discussion About Trust Distribution Provisions for Capacited/Surviving Spouse
Ms. Carney has recent experience of situations where distributions become difficult for capacitated spouses after one spouse becomes incapacitated or for surviving spouses especially in the context of second marriages and/or of separate property of the incapacitated/predeceased spouse.
Ms. Carney is a Partner in the Orange County office of Freeman, Freeman & Smiley, LLP, and is a member of the firm’s Estate Planning and Trust Administration Departments. Her practice focuses on tax and disposition planning and implementation, including estate and gift, business, charitable, and income tax and disposition planning as well as trust and probate administration. Ms. Carney currently serves on the Board of Big Brothers Big Sisters of Orange County, 2007 to present; and has served on the Boards of Camp Fire USA - Orange County Council, 2004-2005;Volunteers in Parole, San Diego, 2000-2001;St. Matthew Legal Clinic, Hillsboro, Oregon, 1999; Cascades Raptor Center, Eugene, Oregon, 1995-1997 and Camp Fire Boys and Girls/R.A.V.E.S. Program, Eugene Oregon 1994-1995
PHILANTHROPIC ENDEAVORS
SPEECHES AND SEMINARS
Speaker, Desert Community Foundation: "Looking Ahead to 2010 & 2011 & Beyond" (September 2008)
Speaker, California Dental Association: "Mistakes to Avoid in Estate Planning & Advanced Planning for
Owners of Professional Practices (April 2006, May 2007)
Speaker, University of California Irvine - HR/Benefits Retirement Planning Program Series: "Estate Planning" (February 2006); Speaker, Orange County’s Pacific Symphony: "The Living Will After Terri Schiavo: What We Should Consider" (September 2005) Speaker, It’s Your Estate: "Basic Estate Planning" (April 2004, October 2004, April 2005, September 2007,
September 2008); Speaker, National Business Institute Seminar: "Choice of Entity" (July 2002)
EDUCATION
University of San Diego (LL.M. Taxation 2000) magna cum laude
University of Oregon (J.D. 1997)
University of Oregon (M.B.A. 1997)
University of California Riverside (B.A. 1992)
ADMISSIONS/QUALIFICATIONS
State Bar of California, 2000
State Bar of Oregon, 1997 (Inactive)
U.S. District Court, Southern District, 2000
PROFESSIONAL MEMBERSHIPS AND AFFILIATIONS
California State Bar Association
Oregon State Bar Association (Inactive Member)
Orange County Bar Association
Orange Coast Estate Planning Council
