MORGAN C. TAYLOR

Attorney at Law 

Welcome to the Law Office of Morgan C. Taylor, with an emphasis on estate planning for single persons and married and unmarried couples, including nontraditional couples and domestic partners.  I also have a special focus on the orderly transfer of family businesses and farms through the estate planning process. 

The office is located in the Old Sash Mill at 303 Potrero Street, Building 43, Suite 109, in Santa Cruz, and I may be contacted at (831) 471-9637 or This e-mail address is being protected from spam bots, you need JavaScript enabled to view it  

There is no charge for an initial consultation so that you can determine whether my services are appropriate for you.  I am also available for evening and weekend appointments. 

♦♦♦

Estate Planning

The reasons for planning ahead vary case to case, but most people primarily want to provide for the orderly transition of property and parental responsibilities while keeping taxes and expenses low.  Other objectives may include planning ahead for the possible loss of financial and health-related decision-making abilities and to insure that previously-expressed wishes will be carried out.

The goals of any estate planning attorney are to carry out the client’s wishes in an efficient and tax saving manner.  Tools used by an attorney may include wills, trusts, powers of attorney and advance health care directives, as well as various forms of holding property.  Estates of differing sizes and complexities will require different approaches. This office will make recommendations based on your own particular circumstances.

Married Couples

Married couples have more tax-saving tools available than do members of other relationships.  For example, because married couples are able to give any amount of property tax-free to a surviving spouse, such a plan can be much more flexible than for any other estate planning client.

As in all cases, the estate planning attorney will enable them to specify the disposition of their assets as well as plan for the care of their children.  Potential incapacity and other end-of-life issues will also be addressed. 

Single Persons and Unmarried Couples

Unmarried couples include those with no legal relationship as well as those in gay, lesbian or 62-and-older registered domestic partnerships.  Single persons and unmarried couples other than domestic partners face most of the same problems in planning their estates.  In both cases the goal of the estate planning attorney is to enable the client to designate the recipient of his or her assets while keeping taxes and administration costs to a minimum.  The potential for future incapacity can be prepared for, along with the care of any children.

Registered domestic partners in California are required to file their 2007 state tax returns as though they were married, while being denied recognition of married status for all federal purposes.   Because of many disparities (including the unavailability of the marital deduction), estate plans for persons whose relationships are not federally recognized require further considerations designed to maximize tax saving and ease of estate management.

Although the California Supreme Court has ruled that same-sex couples are entitled to marry under the state constitution, the situation has not changed relative to the federal issues. Further, while it may be true that neither a domestic partnership nor a marriage may be the best choice for a same-sex couple, the California Marriage Amendment (if passed on the November 2008 ballot) will complicate this state of affairs for those couples who might otherwise benefit from such previously recognized legal relationships.

Family Businesses

The passing to the next generation of a family business or farm while retaining sufficient resources to enjoy one’s retirement (including the reassurance that the enterprise will not be lost to taxes) is a major concern of many business owners.  The estate planning attorney has tools available to assist in this matter.  It is important to plan this process to insure that family and business affairs are on firm footing when the need arises. 

Tax Representation

This office represents taxpayers before state and federal taxing authorities.  Among other options, assistance may be provided during the audit and appeal phases.  Should it become necessary, representation in the United States Tax Court is available.