California Comprehensive Estate Planning Lawyer 2026: Trusts, Tax Strategies & San Diego Local Rules

San Diego comprehensive estate planning lawyer helps families avoid probate, preserve Prop 19 exclusions, and leverage $15M federal exemptions. Trust funding, tax strategies, and local court rules. Free consultation.

“Key Takeaways”

• A comprehensive estate plan includes a revocable living trust, pour‑over will, advance health care directive, durable power of attorney, and a funding plan. These documents work together to avoid probate, provide for incapacity, and ensure your assets pass according to your wishes.
• Proper trust funding is critical – 70% of California trusts fail because assets are never transferred. We provide a step‑by‑step funding checklist, including recording deeds with the San Diego County Recorder’s Office (1600 Pacific Highway) and retitling accounts.
• Proposition 19 imposes strict deadlines for children inheriting a home. The child must move into the home within one year and file for the homeowner’s exemption to receive a full retroactive property tax base transfer. The Claim for Reassessment Exclusion (Form BOE‑19‑P) can be filed within three years, but late filing limits relief to future years only. We build these instructions into every trust.
• California community property provides a full step‑up in basis. When one spouse dies, the entire home receives a stepped‑up cost basis to current market value, potentially saving hundreds of thousands in capital gains taxes. A standard revocable living trust that holds community property assets qualifies for this benefit under Internal Revenue Code § 1014(b)(6).
• The 2026 federal exemption is $15 million per person, adjusted annually for inflation. Under the One Big Beautiful Bill Act (July 2025), the exemption was set at $15 million base and is now indexed. Future legislation could change this, but current law provides a historically high threshold.
• San Diego probate and trust matters are handled at the Central Courthouse (1100 Union St). We e‑file under Probate Local Rule 4.3.1 using Form PR‑160 and manage all court filings for our clients.

---

California Comprehensive Estate Planning Lawyer: The 2026 Guide to Protecting Your Legacy

Introduction: The $1.2 Million Home That Almost Cost a Family $150,000 in Taxes

When Linda’s husband passed away, they owned a home in San Diego’s Point Loma that they had purchased in 1985 for $150,000. The home was now worth $1.2 million. Linda assumed she would inherit it tax‑free.

She was partially right. Under California community property law, the entire home received a full step‑up in basis – meaning if she sold it immediately, she would owe no capital gains tax. But what she didn’t know was that if she remarried and left the home to her children, they could lose the parent‑child property tax exclusion under Proposition 19 unless they moved in within one year and filed for the homeowner’s exemption.

Linda’s estate plan was a simple will she signed decades ago. It did not account for Prop 19, the step‑up in basis, or the need to fund a trust to avoid probate. Her family faced months of court proceedings and a potential property tax hike that would cost them thousands per year.

At Leeran S. Barzilai, A Prof. Law Corp. , we help San Diego families create comprehensive estate plans that address all these moving parts. This guide walks you through the core documents, the critical funding step, the tax strategies, and the local court rules you need to know.

---

Part One: The Core Documents – What Every Comprehensive Plan Includes

1. Revocable Living Trust

The cornerstone of any comprehensive plan. A revocable living trust holds ownership of your assets during your lifetime and directs their distribution after your death. It avoids probate, maintains privacy, and provides for seamless management if you become incapacitated.

Key Features:

• You serve as initial trustee; you name successor trustees.
• The trust can be amended or revoked at any time.
• It can include special provisions for minor children, blended families, or disabled beneficiaries.

2. Pour‑Over Will

This will acts as a safety net. It directs any assets not already in your trust to be “poured over” into the trust after death. While it still requires probate, it ensures all assets ultimately pass according to your trust terms.

3. Advance Health Care Directive

This document names an agent to make medical decisions for you if you cannot speak for yourself. It also expresses your wishes regarding end‑of‑life care. Under California law, this is the legally recognized form for health care decisions.

4. Durable Power of Attorney for Finances

This document names an agent to manage your financial affairs if you become incapacitated. It can cover banking, bill paying, and even trust administration. A durable power of attorney remains effective even after incapacity.

5. HIPAA Authorization

A HIPAA release allows your health care agent and other trusted individuals to access your medical records. Without this, medical providers may refuse to share information even with your designated agent.

6. Certificate of Trust

A condensed version of your trust that you can provide to banks and title companies without revealing the full terms. It certifies that the trust exists and that you (or your successor) have authority to act.

---

Part Two: The Critical Step – Funding Your Trust

Why 70% of California Trusts Fail

Studies consistently show that approximately 70% of trusts created in California are never properly funded . The trust document is signed, but assets remain in the individual’s name. When the person dies, those assets go through probate—the very process the trust was designed to avoid.

At Leeran S. Barzilai, A Prof. Law Corp. , we do not consider the job done until we have:

1. Reviewed every asset you own.
2. Prepared all necessary transfer documents.
3. Recorded deeds with the San Diego County Recorder’s Office.
4. Assisted you in retitling accounts and updating beneficiary designations.
5. Provided a final funding checklist.

Funding Real Estate – San Diego Recorder’s Office Requirements

To transfer your home into your trust, you must prepare, notarize, and record a grant deed. The deed must meet the Recorder’s strict formatting rules:

Requirement	Specification
Top margin	2.5 inches (reserved for recorder’s stamp and “Return To” address)
Left, right, bottom margins	1 inch
Blank space	Top right 5” x 2.5” for recorder’s stamp; top left 3.5” x 2.5” for return address
Notarization	Required
Preliminary Change of Ownership Report (PCOR)	Must accompany deed
Recording fees	Approximately $30‑$50

Strategic Note: Properly recorded trust transfers do not trigger property tax reassessment under Proposition 13, because you are both the grantor and the trustee. We prepare the deed, the PCOR, and handle recording.

Funding Bank and Investment Accounts

You have two options:

Option	Description	Pros	Cons
Retitle into trust name	Account opened in the name of the trust	Seamless incapacity management; no probate	Requires new account forms
Add trust as POD/TOD beneficiary	Account stays in your name; passes to trust at death	Simpler	No incapacity protection

We generally recommend retitling active accounts to ensure your successor trustee can manage them if you become incapacitated.

Retirement Accounts and Life Insurance

Retirement accounts (IRAs, 401(k)s) and life insurance pass by beneficiary designation, not by trust. You must update your beneficiary designations to name the trust as primary beneficiary. Under the SECURE Act, naming a trust as beneficiary requires careful drafting to avoid triggering the 10‑year distribution rule. We design “see‑through” trusts that comply with the law.

---

Part Three: Tax Strategies – Maximizing What You Keep

Proposition 19 – Preserving the Parent‑Child Property Tax Exclusion

Effective February 16, 2021, Proposition 19 limits the parent‑child exclusion to the primary residence. To preserve the parent’s low property tax base, the child must:

• Move into the home as their primary residence within one year of the transfer.
• File for the Homeowner’s Exemption within that same year to receive the full retroactive benefit.
• File Form BOE‑19‑P within three years of the transfer (or before selling to a third party). Late filing results in the exclusion applying only to future years, not retroactively.

Strategic Note: We embed these instructions directly into every trust we draft. Your successor trustee receives a clear compliance guide.

Community Property Step‑Up in Basis

California is a community property state. When one spouse dies, the entire community property asset receives a stepped‑up cost basis to fair market value at the date of death under Internal Revenue Code § 1014(b)(6). This applies regardless of whether the asset is held in a standard revocable living trust, as long as it is properly characterized as community property.

Example: A couple owns a home purchased for $150,000, now worth $1.2 million.

Scenario	Basis After First Death	Capital Gains on $1.2M Sale
Separate Property State	~$637,500	~$562,500 taxable gain
California Community Property	$1,200,000	$0 taxable gain

This difference can save the surviving spouse over $150,000 in capital gains taxes.

The Federal Estate Tax Exemption – Inflation‑Adjusted

The One Big Beautiful Bill Act, signed in July 2025, set the federal estate tax exemption at a base of $15 million per person, permanently indexed for inflation. For 2026, the inflation‑adjusted amount is approximately $15.4 million (exact figure released by the IRS). While future legislation could change this, the current exemption is historically high.

For high‑net‑worth San Diego families, we incorporate lifetime gifting strategies and irrevocable trusts to leverage this exemption.

---

Part Four: Special Circumstances – When Basic Planning Is Not Enough

Blended Families

When a couple has children from prior marriages, a standard trust may inadvertently disinherit one spouse’s children. We use:

• QTIP trusts to provide for the surviving spouse while preserving the remainder for the deceased spouse’s children.
• Separate trusts for each spouse to maintain separate property and control.

Special Needs Beneficiaries

A beneficiary with a disability may lose government benefits (Medi‑Cal, SSI) if they inherit outright. We create special needs trusts that supplement, but do not replace, public benefits.

Business Succession

If you own a business, we coordinate with your business counsel to ensure your operating agreement or bylaws permit trust ownership and that your trust names a successor who can step in seamlessly.

---

Part Five: San Diego Superior Court – Local Procedures for Trust and Probate Matters

Venue: Central Courthouse, 1100 Union St

All probate and trust matters in San Diego are now handled at the San Diego Superior Court Central Courthouse, 1100 Union Street, San Diego, CA 92101. The Hall of Justice (330 W Broadway) no longer handles these cases.

Mandatory E‑Filing – Probate Local Rule 4.3.1

All trust and probate filings must be e‑filed under San Diego Probate Local Rule 4.3.1. We handle the e‑filing for our clients.

Required Local Forms

Form	Purpose
PR‑160	Probate Case Cover Sheet (mandatory)
SDSC PR‑001	Proof of Service (San Diego local form)

Common Matters We Handle

• Spousal property petitions (Probate Code § 13650)
• Petitions to determine succession to real property (DE‑310)
• Trust modifications and decanting (Probate Code § 15409, § 19530)
• Probate accountings and final distribution

---

Part Six: 2025‑2026 Legal Updates That Affect Your Estate Plan

AB 2016 – Small Estate Real Property Limit Increased to $750,000

Effective April 1, 2025, a primary residence valued up to $750,000 can be transferred using a Petition to Determine Succession to Real Property (DE‑310) without full probate. Important: This limit applies only to the primary residence. If the estate also contains other assets (bank accounts, stocks, etc.) that exceed the separate small estate limit for personal property ($208,850 for deaths on or after April 1, 2025), those other assets will still trigger a full probate. A trust remains the only way to avoid probate for all assets regardless of value or type.

AB 565 – Virtual Representation in Trust Proceedings

Effective January 1, 2026, virtual representation allows a parent to represent minor children in trust proceedings if no guardian ad litem has been appointed and the parent’s interest is substantially identical to the child’s interest. A trustee may also represent beneficiaries under the same “substantially identical interest” requirement. This streamlines trust modifications and decanting where interests align, but conflicts still require individual representation.

FinCEN RRE Rule (2026) – Reporting Real Estate Transfers

The FinCEN Residential Real Estate (RRE) Rule requires reporting of certain non‑financed residential real estate transfers. Transfers resulting from death are exempt. Funding your trust does not trigger a report.

---

Part Seven: Client Document Collection Checklist

If you are ready to create a comprehensive estate plan, gather:

• List of all assets (real estate, bank accounts, investments, retirement accounts, life insurance, business interests)
• Deeds for all real property
• Account statements (as of recent date)
• Beneficiary designations for all retirement accounts and life insurance
• Marriage certificate (for married couples)
• Names and contact information of proposed trustees, agents, and beneficiaries
• Information about any special needs beneficiaries
• Current estate planning documents (if any)

---

Frequently Asked Questions

---

Contact Our San Diego Comprehensive Estate Planning Lawyer

If you want a plan that covers everything – from probate avoidance to tax savings to protecting your family – contact Leeran S. Barzilai, A Prof. Law Corp. today. We serve San Diego families with comprehensive, custom‑tailored estate plans.

Leeran S. Barzilai, A Prof. Law Corp.
4501 Mission Bay Dr. #3c
San Diego, CA 92109
(619) 436-7544

Call today for a free consultation. Let us help you build a legacy that lasts.

---

Sources:

• California Probate Code § 15400 (Trusts)
• California Revenue and Taxation Code § 63.1 (Prop 19)
• San Diego County Recorder’s Office
• San Diego Superior Court Probate Division Local Rules
• One Big Beautiful Bill Act (2025) – Federal Exemption
• Internal Revenue Code § 1014(b)(6) – Basis of Community Property
• Assembly Bill 2016 (2025) – Small Estate Real Property
• Assembly Bill 565 (2026) – Virtual Representation

• California Asset Protection Guide: A Complete Strategy for Your Wealth
• Funding a Living Trust California: How to Avoid Probate in San Diego Under Probate Code § 6000
• California Trust Funding Lawyer 2026: How to Transfer Assets & Avoid Probate in San Diego
• California Revocable Living Trust Lawyer 2026: Avoid Probate & Protect Your Legacy Under Probate Code § 10810
• $800 California Living Trust

English Subpages

---

1. Revocable Living Trusts – The Cornerstone of Your Plan

A revocable living trust avoids probate, maintains privacy, and provides for incapacity. You serve as trustee during your lifetime, naming successor trustees to take over if needed. We draft California‑specific trusts that comply with community property rules and include spendthrift provisions for asset protection.

---

2. Funding Your Trust – Why 70% of Trusts Fail and How to Avoid It

Creating a trust is only half the work. You must transfer assets into it. We provide a step‑by‑step funding guide, including preparing and recording grant deeds at the San Diego County Recorder’s Office (1600 Pacific Highway), retitling bank and investment accounts, and updating beneficiary designations for retirement accounts and life insurance.

---

3. Proposition 19 Compliance – Preserving the Parent‑Child Property Tax Exclusion

Proposition 19 limits the parent‑child exclusion to the primary residence. To preserve the low property tax base, the child must move into the home within one year and file for the Homeowner’s Exemption. The Claim for Reassessment Exclusion (Form BOE‑19‑P) can be filed within three years, but late filing limits relief to future years. We build these instructions into every trust.

---

4. Community Property Step‑Up in Basis – A $150,000 Tax Gift

Under Internal Revenue Code § 1014(b)(6), California community property receives a full step‑up in basis upon the first spouse’s death. For a home purchased at $150,000 now worth $1.2 million, the surviving spouse can sell with $0 capital gains tax. A standard revocable living trust that holds community property qualifies for this benefit.

---

5. Small Estate Procedures (AB 2016) – When Probate Can Be Avoided

AB 2016 (effective April 1, 2025) raised the limit for transferring a primary residence without full probate to $750,000. However, this applies only to the primary residence. Other assets (bank accounts, stocks) are still subject to the $208,850 personal property limit. A trust remains the only way to avoid probate for all assets regardless of value.

---

6. Virtual Representation (AB 565) – Streamlining Trust Modifications

Effective January 1, 2026, AB 565 allows virtual representation in trust proceedings. A parent may represent a minor child (if no guardian ad litem is appointed and interests are substantially identical). A trustee may represent beneficiaries under the same standard. This reduces court involvement for uncontested modifications, but conflicts still require individual representation.

---

7. Federal Estate Tax Planning – Leveraging the $15 Million Exemption

The One Big Beautiful Bill Act (July 2025) set the federal estate tax exemption at $15 million per person, permanently indexed for inflation. For 2026, the inflation‑adjusted amount is approximately $15.4 million. We incorporate lifetime gifting strategies and irrevocable trusts to maximize this historically high threshold for San Diego families.

---

8. Special Needs Trusts – Protecting Disabled Beneficiaries

A special needs trust allows a beneficiary with a disability to receive inheritances without losing Medi‑Cal or SSI benefits. We draft third‑party special needs trusts that supplement, not replace, public assistance. The trust can be included as a sub‑trust within your revocable living trust.

---

9. Blended Family Trust Strategies – Protecting Both Spouses’ Children

When a couple has children from prior marriages, a standard trust may inadvertently disinherit one side. We use QTIP trusts, separate trusts for each spouse, and careful beneficiary designations to ensure that each spouse’s children are protected while providing for the surviving spouse.

---

10. San Diego Probate Court – Local Procedures for Trust Matters

All trust and probate matters in San Diego are handled at the Central Courthouse (1100 Union St) . Filings must be e‑filed under Probate Local Rule 4.3.1 using Form PR‑160 (Probate Case Cover Sheet). We manage spousal property petitions, trust modifications, accountings, and final distributions in accordance with local rules.

---

Chinese Subpages (中文)

---

1. 可撤销生前信托 – 您的遗产规划基石

可撤销生前信托可避免遗嘱认证、保护隐私并提供失能保障。您在生前担任受托人，并指定继任受托人在需要时接任。我们起草符合加州共同财产法并包含挥霍条款的信托文件，为资产提供保护。

---

2. 信托注资 – 70%信托失败的原因及规避方法

设立信托仅完成一半工作，必须将资产转入信托。我们提供逐步注资指南，包括在圣地亚哥县登记处（1600 Pacific Highway）准备并登记契据、重新登记银行及投资账户、更新退休账户及人寿保险的受益人指定。

---

3. 第19号提案合规 – 保留父母‑子女财产税减免

第19号提案将父母‑子女豁免限制于主要住宅。为保留较低税基，子女须在一年内迁入住宅并申请自住免税。重新评估排除申请（BOE‑19‑P表格）可在三年内提交，但逾期申请仅适用于未来年度。我们将这些说明嵌入每份信托中。

---

4. 加州夫妻共同财产税基提升 – 高达15万美元的税务优惠

根据《国内税收法典》第1014(b)(6)条，加州夫妻共同财产在一方去世时可获得全额税基提升。以15万美元购入现价值120万美元的房屋为例，健在配偶出售时无需缴纳资本利得税。持有共同财产的标准可撤销生前信托均可享受此优惠。

---

5. 小额遗产程序（AB 2016） – 何时可避免遗嘱认证

AB 2016（2025年4月1日生效）将主要住宅免于正式遗嘱认证的限额提高至75万美元。但此限额仅适用于主要住宅。其他资产（银行存款、股票等）仍受20.885万美元的个人财产限额约束。信托仍是无论资产类型与价值均可全面避免遗嘱认证的唯一方式。

---

6. 虚拟代表（AB 565） – 简化信托修改程序

AB 565（2026年1月1日生效）允许在信托程序中使用虚拟代表。父母可代表未成年子女（前提是未指定诉讼监护人且双方利益实质相同）。受托人可依相同标准代表受益人。此规定可减少无争议修改时的法院介入，但存在利益冲突时仍需个别代表。

---

7. 联邦遗产税规划 – 利用1500万美元免税额

2025年7月签署的《大而美法案》将联邦遗产税免税额定为每人1500万美元，并永久与通胀挂钩。2026年经通胀调整后约为1540万美元。我们结合生前赠与策略及不可撤销信托，为圣地亚哥家庭充分利用这一历史高位免税额。

---

8. 特殊需求信托 – 保护残障受益人

特殊需求信托可使残障受益人在继承遗产时不影响白卡（Medi‑Cal）或补充保障收入（SSI）资格。我们起草第三方特殊需求信托，作为补充而非替代公共福利。该信托可作为子信托嵌入您的可撤销生前信托中。

---

9. 混合家庭信托策略 – 保护双方子女

当再婚夫妻各有前婚子女时，标准信托可能无意中剥夺一方子女的继承权。我们采用QTIP信托、为配偶分别设立信托以及谨慎指定受益人，确保在照顾健在配偶的同时保护双方子女的利益。

---

10. 圣地亚哥遗嘱认证法院 – 信托事务本地程序

圣地亚哥所有信托及遗嘱认证事务均在中央法院（1100 Union St）处理。文件必须依据遗嘱认证本地规则4.3.1进行电子归档，并附上遗嘱认证案件封面表（PR‑160）。我们依照本地规则处理配偶财产申请、信托修改、账目及最终分配等事宜。

---

Hebrew Subpages (עברית)

---

1. נאמנות חיה (Revocable Living Trust) – אבן היסוד בתוכנית העיזבון

נאמנות חיה מונעת צו ירושה, שומרת על פרטיות ומספקת הגנה במקרה של אי‑כשירות. אתה משמש כנאמן במהלך חייך, וממנה נאמנים מחליפים לכשיידרש. אנו מנסחים נאמנויות המותאמות לחוקי קליפורניה וכוללות סעיפי Spendthrift להגנה על הנכסים.

---

2. מימון הנאמנות – מדוע 70% מהנאמנויות נכשלות וכיצד להימנע מכך

יצירת הנאמנות היא רק מחצית העבודה; יש להעביר אליה את הנכסים. אנו מספקים מדריך שלב‑אחר‑שלב הכולל הכנה ורישום שטרות במשרד הרשם של מחוז סן דייגו (1600 Pacific Highway), שינוי שם חשבונות בנק והשקעות, ועדכון מוטבים בחשבונות פרישה ובפוליסות ביטוח חיים.

---

3. עמידה בתקנות Proposition 19 – שימור הפטור ממס העברה בין הורים לילדים

Proposition 19 מגביל את הפטור בין הורים לילדים לבית המגורים. לשמירת בסיס המס הנמוך, על הילד לעבור לבית תוך שנה ולהגיש בקשה לפטור למגורים. טופס BOE‑19‑P להגשת הבקשה להחרגה ניתן להגיש תוך שלוש שנים, אך הגשה מאוחרת תחול רק על שנים עתידיות. אנו מטמיעים הוראות אלה בכל נאמנות.

---

4. העלאת הבסיס בנכסי קהילה – מתנת מס של 150,000 דולר

לפי § 1014(b)(6) לחוק מס ההכנסה הפדרלי, נכסי קהילה בקליפורניה זוכים להעלאת בסיס מלאה עם פטירת בן/בת הזוג. עבור בית שנרכש ב‑150,000 דולר ושוויו כיום 1.2 מיליון דולר, בן/בת הזוג הנותר יוכל למכור ללא מס רווחי הון. נאמנות חיה סטנדרטית המחזיקה בנכסי קהילה זכאית להטבה זו.

---

5. הליכי עיזבון קטן (AB 2016) – מתי ניתן להימנע מצו ירושה

AB 2016 (תוקף 1 באפריל 2025) העלה את התקרה להעברת בית מגורים ללא צו ירושה מלא ל‑750,000 דולר. עם זאת, תקרה זו חלה רק על בית המגורים. נכסים אחרים (חשבונות בנק, ניירות ערך) עדיין כפופים לתקרת 208,850 דולר לרכוש אישי. נאמנות היא הדרך היחידה להימנע מצו ירושה עבור כל הנכסים, ללא קשר לסוגם או שווים.

---

6. ייצוג וירטואלי (AB 565) – ייעול שינויים בנאמנות

החל מ‑1 בינואר 2026, AB 565 מאפשר ייצוג וירטואלי בהליכי נאמנות. הורה יכול לייצג ילד קטין (בתנאי שלא מונה אפוטרופוס לדין ושהאינטרסים דומים באופן מהותי). נאמן יכול לייצג מוטבים באותו תנאי. הדבר מפחית מעורבות בית המשפט בשינויים שאינם שנויים במחלוקת, אך קונפליקטים עדיין מחייבים ייצוג פרטני.

---

7. תכנון מס עיזבון פדרלי – ניצול פטור 15 מיליון דולר

חוק One Big Beautiful Bill Act (יולי 2025) קבע את פטור מס העיזבון הפדרלי על 15 מיליון דולר לאדם, צמוד לאינפלציה. לשנת 2026 הסכום המותאם הוא כ‑15.4 מיליון דולר. אנו משלבים אסטרטגיות מתנות במהלך החיים ונאמנויות בלתי ניתנות לביטול לניצול תקרה היסטורית זו.

---

8. נאמנות לצרכים מיוחדים – הגנה על מוטבים עם מוגבלות

נאמנות לצרכים מיוחדים מאפשרת למוטב עם מוגבלות לקבל ירושה מבלי לאבד זכאות ל‑Medi‑Cal או SSI. אנו מנסחים נאמנות צד‑שלישי המשלימה, ולא מחליפה, את ההטבות הציבוריות. ניתן לשלב נאמנות זו כנאמנות‑משנה בתוך הנאמנות החיה.

---

9. אסטרטגיות למשפחות משולבות – הגנה על ילדי שני בני הזוג

כאשר לבני הזוג יש ילדים מנישואים קודמים, נאמנות סטנדרטית עלולה לשלול את חלקם של ילדי צד אחד. אנו משתמשים בנאמנות QTIP, בנאמנויות נפרדות לכל בן/בת זוג ובהגדרת מוטבים מדוקדקת כדי להבטיח שכל צד מוגן תוך תמיכה בבני/בנות הזוג הנותרים.

---

10. בית המשפט לנושאי ירושה בסן דייגו – נהלים מקומיים לענייני נאמנות

כל ענייני הירושות והנאמנויות בסן דייגו מטופלים בבית המשפט המרכזי (1100 Union St). יש להגיש מסמכים באופן אלקטרוני לפי תקנה מקומית 4.3.1 תוך שימוש בטופס PR‑160 (Probate Case Cover Sheet). אנו מטפלים בבקשות לרכוש בן/בת זוג, בשינויי נאמנות, בחשבונות סופיים ובחלוקות סופיות בהתאם לכללים המקומיים.