Paul
J. Barulich is the founding and
managing partner at Barulich Dugoni Law Group,
Inc., and oversees all practice areas of
the firm.
His estate planning clients include high
net worth individuals and families, business
owners, and clients with significant financial
interests in high-tech, wholly owned and
start-up companies. The focus of his estate
planning practice is assisting clients in
transferring wealth with minimum death taxes
while maximizing retention and control over
their resources.
Mr. Barulich specializes in representing
individual and corporate executors and trustees,
and conservators in administrations of estates
in contested and non-contested matters.
Practice Highlights
Estate of Lopes v. Commissioner of
Internal Revenue, T.C. Memo 1999-225;
1999 Tax Ct. Memo (July 8, 1999). Mr. Barulich
was lead counsel for one of the largest
estate tax reversals against the federal
government regarding the use of fractional
interest discounts for IRC '2044 property.
The result was a reversal of approximately
$8,000,000 in avoided estate tax liability,
refunds and interest for the taxpayer.
In The Matter of Roy Marchant and Marjorie
Marchant, (San Mateo County Superior
Court, 2002). Mr. Barulich was lead counsel
in successfully representing elderly citizens
against certain professional insurance,
charitable and legal defendants to recover
losses incurred in the use and abuse of
charitable remainder trusts. The terms of
settlement preclude disclosure of recoveries.
This case was followed and reported in Fortune
Magazine (2002) and San Francisco Chronicle
(12/10/00).
Professional Recognition and Publications
Mr. Barulich is a frequent lecturer and
author on issues relating to the firm’s
practice areas. Mr. Barulich has been certified
by the State Bar of California Board of
Legal Specialization as a specialist in
estate planning, probate and trust law.
He has received the highest ratings and
appointments from his peers, including:
San Mateo County Bar Association
– Appointed Chair Probate and Estate
Planning Section in 1995.
Estate Planning, Trust & Probate
Law – Appointed California State Bar
Certified Specialist in 1995.
San Mateo County Historical Association – Board of Directors (2007)
Executive Committee for the Estate
Planning, Trust and Probate Law Section
of the State Bar of California –
Member (1997-2000), Advisor (2000-2003).
The Executive Committee consists of approximately
30 attorneys appointed to work with the
State Bar of California to provide substantive
continuing education to over 5,000 attorneys
who practice the areas of Estate Planning,
Income and Transfer Taxes, Trust and Estate
Administration, Litigation, Incapacity,
and Ethics. Mr. Barulich was also appointed
to spear head the first ever “Speakers
Bureau” consisting of over 350 specially
trained attorneys who provide educational
presentations to the public with a focus
on how to avoid trust scams and problems.
This assignment resulted in launching the
Section's first ever video tape: Taking
Charge: The Risks and Awards of Estate Planning.
This video is published by the State Bar
of California and is in general circulation
to the public.
American College of Trust and Estate
Counsel – Fellow (2000). The
American College of Trust and Estate Counsel
is a professional association consisting
of approximately 2,700 lawyers from throughout
the United States. Fellows of the College
are nominated by other Fellows in their
geographic area and are elected by the membership
at large. A lawyer cannot apply for membership
in the College. Fellows are selected on
the basis of professional reputation and
ability in the fields of trusts and estates
and on the basis of having made substantial
contributions to these fields through lecturing,
writing, teaching and bar activities.
CEB Action Guide – Co-Author,
“Handling Postmortem Trust Administration:
A Checklist.”
CEB California Trust Administration
- Author, Chapter 2, "Overview of Trustee's
Duties, Standards, and Powers"
Contributing commentator: Guide to
the California Rules of Professional Conduct
for Estate Planning, Trust and Probate Counsel,
State Bar of California, Estate Planning,
Trust and Probate Law Section (1997).
Article: The Estate Administration
of Contaminated Property, California
Trusts and Estates Quarterly, Vol. 6, No.
2 (Summer 2000)
Article: Trading Property Can Be Hazardous
to Your Adjusted Basis, California
Trusts and Estates Quarterly, Vol. 4, Number
2 (Summer, 1998).
Article: A Practitioner's Guide to
Drafting Shared Equity Financing Agreements,
Tax Management Memorandum, Bureau of
National Affairs, Vol. 6, No. 2 (February
7, 1990).
Awards
Honored as one of the Northern California SuperLawyers™ in 2004, 2005, and 2006 by San Francisco Magazine.
Education
Golden Gate University, J.D., 1984; University
of California at Berkeley, A.B., 1981. |
