Silvio Reggiardo, III

Estate Planning and Trust Administration

• Advises clients in estate planning matters ranging from standard revocable trusts to complex estate freezes and multi-generational transfers. He structures wealth transfers designed to address valuation discounts, basis adjustments, and transfer tax exemptions.
• Helps clients administer estates and trusts. This can include preparing transfer documents and estate tax returns, making post-mortem asset allocations, and making tax elections.
• Clients often need to put matters before a court, not just for probates but also for contested trust administrations or the amendment of irrevocable trusts. Sil guides clients through that process, which often requires court appearances.
• Advises clients in structuring transactions and settlements in a tax-efficient manner. For example, he structured a settlement to produce a non-taxable basis recovery rather than a taxable gain, and structured a land improvement project to fit within certain tax-deferred like-kind exchange parking guidelines.

Tax Planning

• Advises clients regarding the tax effect of entity and real estate transactions.

Choice of Entity

• Clients often need advice regarding whether to form an entity for business operations and, if so, what type of entity to use (e.g., corporation, partnership or limited liability company). Sil advises clients regarding those decisions and, where applicable, regarding tax allocation provisions of joint venture agreements.

Outside General Counsel

• Serves as outside general counsel for clients running closely-held businesses that need general business law advice, agreements, correspondence and other documentation.

Announcements

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Speaking Engagements / Events

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Blogs

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Legal Alerts

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Publications

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Sil is compassionate to clients who need, but cannot afford, legal services. He has been the Chair of Downey Brand’s Pro Bono committee. He significantly increased the firm’s pro bono work to a point where a Google search of “Sacramento Pro Bono” showed Downey Brand at the top of the list. Reaching outside the firm, Sil realized that the Sacramento County Bar Association (“SCBA”) did not have a Pro Bono Committee. He became the Chair of the first SCBA Pro Bono Committee.

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Professional, Community And Pro Bono Involvement

• Certified Public Account, California (inactive)
• American College of Trust and Estate Counsel (ACTEC), Fellow
• American College of Tax Counsel (ACTC), Fellow
• Sacramento County Bar Association; Former President; Former Pro Bono Committee Chair; Former Tax Section Chair
• Sacramento Estate Planning Council, Former Board Member; Former Technical Forum Chair; Former Technical Developments Committee Chair
• California Lawyers Association, Estate Planning, Trust and Probate Section, Former Executive Committee Member, Chair of the Estate Planning and Legislation subcommittees
• Colorado State Bar, Member
• El Dorado Community Foundation, Planned Giving Committee Member
• University of California at Davis School of Law, Visiting Lecturer at Estate Planning and Taxation of Estate Planning, 2016-2018

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Honors & Rankings

• AV Preeminent^® Rating by Martindale-Hubbell^®
• Best Lawyers^® 2021 Tax Law “Lawyer of the Year” in Sacramento
• Best Lawyers in America^©, Tax Law, 2018-2025
• California State Bar Certified Specialist, Estate Planning, Trust & Probate Law
• California State Bar Certified Specialist, Tax Law
• Super Lawyers, Northern California Super Lawyers, Estate Planning & Probate, 2004, 2006-2024
• Sacramento Magazine, Top Lawyer, Business/Corporate, Estate Planning & Probate, Tax Law, 2015-2023
• Sacramento Business Journal, Best of the Bar, 2017-2018
• American Jurisprudence Award
• Internship, Justice John E. Benson, California First District Court of Appeal
• Order of the Coif, 1987
• Thurston Society