Law Offices of Connie Yi, PC
Tell Us About Your Case
View Our Practice Areas

July 2015 Archives

Inventory and Appraisal: The Basics, part 2

We are picking up where we left off with our June 20 post. We were talking about what goes into the inventory and appraisal of a decedent's estate in California. The law does not require an inventory for every estate; the administration of a small estate, for example, does not include filing an inventory and appraisal with the court. When one is necessary, though, the responsibility falls to the personal representative.

Asset forfeiture case stands as example for business owners

Thanks to media coverage over the last few months, civil asset forfeiture is no longer an unknown term. Many Americans are now aware of this process by which government agencies are allowed to seize assets from an individual even if they are never charged with committing a crime.

Inventory and Appraisal: The Basics

We have discussed the role of the personal representative in probate proceedings in past posts ("Personal representative or executor? Either way, it's a tough job," for example). The specific duties may vary from estate to estate, determined by the size of the estate and the content of the testamentary documents, among other things. Some of the duties are relatively straightforward, others are more complicated and more time-consuming.

After Obergefell: Congratulations on your new tax status!

California's same-sex married couples have enjoyed the privileges and responsibilities of legal marriage for a couple of years. With the ruling in Obergefell v. Hodges, the U.S. Supreme Court has now extended those rights to GLBT couples in every state. These couples will now have the often frustrating task of navigating state tax and probate laws as legal spouses. Yes, now the state and the federal government recognize the marriage, so filing the annual tax return will be a little easier, but estate and tax planning strategies will have to be reviewed and updated accordingly.

For pro athletes, taxes aren't all fun and games p2

We are talking about the "jock tax" and its provenance. As we said in our last post, the jock tax is a nonresident tax on professional athletes' income. Fewer than half of all states, along with a handful of municipalities, impose the tax, according to the Tax Foundation, an independent nonprofit. Pro players, though, are beginning to object.

For pro athletes, taxes aren't all fun and games

The San Francisco Giants will shell out more than $166 million for player salaries this year. The money is not exactly distributed equally. According to, the highest-paid player on the team is Hunter Pence, with an annual paycheck of $18.7 million. The lowest paid player, Matt Duffy, is earning $509,000. Both earn tidy sums, but it's hard not to wonder how much of that they actually take home.

Contact Us

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy

Email Us For A Response

Office Locations

Law Offices of Connie Yi, PC
323 Ray Street
Pleasanton, CA 94566

Phone: 925-484-0888
Pleasanton Law Office Map

San Mateo
1900 S. Norfolk Street
Suite 350
San Mateo, CA 94403

Phone: 415-433-3350
Map & Directions

19925 Stevens Creek Blvd
Suite 100
Cupertino, CA 95014

Toll Free: 888-312-6978
Map & Directions

San Francisco
490 Post Street, Suite 508
San Francisco, CA 94102

Toll Free: 888-312-6978
Phone: 415-433-3350
Map & Directions