Gabriel Duarte

Associate, Ventura County Office

PROFESSIONAL SUMMARY

Gabriel's trusts and estates practice focuses on estate, gift and generation skipping tax planning, the administration of trusts and estates, representation of individual and corporate fiduciaries, and trust litigation.

He assists in structuring wealth transfer plans for high-net worth individuals in business, real estate, and entertainment industries. He also advises fiduciary clients in the administration of multi-million dollar trusts and estates. Gabriel has prepared numerous federal estate tax returns, and has assisted clients in related IRS audits. He has also advised clients with respect to a number of property tax issues, and maintenance of S corporation status through trust administration and sub-trust funding, including making Qualified Subchapter S Trust (QSST) and Electing Small Business Trust (ESBT) elections.

Gabriel has assisted with the representation of individual and corporate fiduciaries on a variety of matters, including the drafting of accountings, trust termination agreements, and trustee resignation agreements.

He also has experience handling trust and estate-related disputes, including post-death disputes involving testamentary capacity, undue influence, and elder abuse issues. In particular, he assisted in successfully defending against a multi-million dollar trust contest concerning alleged lack of testamentary capacity and undue influence by obtaining summary judgment in favor of his client, which led to the settlement of a related elder abuse action on favorable terms.

Gabriel regularly appears before the Probate Court on a wide range of topics, including: (i) Probate Code § 850 petitions to claim title to trust property; (ii) a motion for reconsideration concerning the approval of a multimillion dollar creditor's claim; (iii) filing and obtaining payment on creditors' claims; and (iv) Probate Code § 17200 petitions regarding issues ranging from approval of trust accountings to modifications and interpretation of trust instruments. 

RECOGNITION

Gabriel was selected as a Rising Star for 2014 through 2018 by Super Lawyers Magazine, Southern California Edition.  The San Fernando Valley Business Journal has awarded Gabriel with the 2017 Trusted Advisor Attorney of the Year and a 2018 Trust Advisor.

ADMISSIONS & PROFESSIONAL ASSOCIATIONS

  •  State Bar California