Gina L. Lera

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Gina L. Lera

Gina Lera is recognized as a leading authority in wealth planning, representing individuals in all areas of basic and advanced estate planning. Gina is well versed in all related estate, gift, generation skipping, and income tax planning issues as well as specialized high net worth planning. She believes the art of estate planning is crafting a plan which truly meets a client’s objectives while being technically efficient and effective. Gina’s strength is assisting clients in defining their estate planning objectives and providing practical, thoughtful and sensitive planning options to meet those objectives. When matters are not easily resolved, Gina has substantial experience with estate and trust litigation. Gina is a fellow with the American College of Trust and Estate Counsel (ACTEC) and is a Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California of Legal Specialization.

Experience

Estate Planning

Basic and advanced estate planning, including wills, trusts, powers of attorney, simple and sophisticated irrevocable trusts, entity formation, business succession planning and charitable planning, including all related estate, gift and income tax planning issues and specialized high net worth planning.

Estate and Trust Administration

Estate and trust administration, including probates, summary probate procedures, other probate court proceedings relating to estate and trusts, property allocation agreements, fiduciary and beneficiary representation, accountings, qualified disclaimers, guardianships, conservatorships, special needs trusts with related court proceedings, marital agreements, spousal property characterization and preparation and review of estate and gift tax returns including audit representation.

Litigation

Estate and trust litigation, including will and trust contests, contested Probate Code 850 and 17200 petitions, beneficiary/trustee disputes, accounting issues, settlement agreements, discovery, mediation and other contest probate proceedings.

Professional & Community Service

  • President, Sacramento Estate Planning Council, Past Board Member.
  • Executive Committee Member, State Bar of California, Trusts and Estates Section.
  • Former Chair, State Bar of California, Taxation Section, Estate and Gift Tax Sub-Committee.
  • Member, Former Chair, Vice Chair, Treasurer and Secretary – Sacramento County Bar Association, Estate Planning and Probate Section.
  • Board Member, Capital Region Family Business Center.
  • Adjunct Professor in Estate and Gift Tax/Estate Planning at the University of the Pacific, McGeorge School of Law.
  • Instructor, Certified Financial Planning Program (Estate Planning), University of California, Davis
  • Frequently lectures for many professional groups consisting of attorneys, CPAs, financial planners, and other estate planning professionals, as well as the Continuing Education of the Bar (CEB), the California State Bar Taxation Section, the California Society of Certified Public Accountants, the Certified Financial Planning Association, and the Legal Secretaries Association.

Education and Honors

  • J.D., with distinction, University of the Pacific, McGeorge School of Law, Roger J. Traynor Honor Society, 1995.
  • B.A., California State University, Sacramento, Dean’s Honor Roll, 1992.
  • American College of Trust and Estate Counsel (ACTEC), Fellow.
  • Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization.
  • Top 100 Northern California Super Lawyers 2012 – 2018.
  • Sacramento Business Journal, Best of the Bar 2013 – 2018.