Background
Simmons, Frederick L. was born on November 11, 1928 in Los Angeles, California, United States.
Simmons, Frederick L. was born on November 11, 1928 in Los Angeles, California, United States.
University of California at Los Angeles (Bachelor of Arts, 1952. Juris Doctor, 1958).
Worked at Simmons, Ritchie & Segal (Los Angeles, California) specializing in Federal Taxation, State Taxation, Estate Planning, Trust Probate, Taxation, Corporate Law. Admitted to the bar, 1958, California. Phi Alpha Delta. Member, University of California at Los Angeles Law Review, 1956-1958.
Author: "The Realities of Planning for Capital Gains," 44 Los Angeles Bar Bulletin 15, 1968.
"The Requirements for Recognition of Multiple Trusts Through Separate Taxable Entities," 44 Los Angeles Bar Bulletin 304, 1969. "Community Property and the Migrant Executive," 7 Houston Law Journal 20, 1970.
"The Effect of Community Property and Related Doctrines," Chapter IV, Estates Planning for the Migrant Executive Practicing Law Institute, 1970. "Planning for the Moderate Estate in which the Family Business is the Principal Asset," Chapter IV, Second Annual Estate Planning Institute, Practising Law Institute, 1971.
"The Use of Trusts in Tax Planning for the Professional," 50 Taxes 420, 1972.
"Estate Planning Considerations when the Family Business is the Principal Asset," 8 California Western Law Review 235, 1972. "Inter Vivos Trusts in Estate Planning for the Professional," Chapter 8, Third Annual Estate Planning Institute, Practising Law Institute, 1972: "Gift and Leaseback Arrangements Involving Property Used in a Professional Practice," 48 Los Angeles Bar Bulletin 62, 1972. "New Developments in the Gift and Leaseback," 51 Taxes 654, 1974.
"Should the Revocable Trust Be Used to Avoid Probate In Community Property Jurisdictions?" 1 Community Property Journal 4, 1974.
"The Use Of Trusts In Estate Planning Foreign the Corporate Executive," 52 Taxes 471, 1974. "The Use of Inter Vivos Trusts in Tax and Estate Planning for the Corporate Executives and the Professional," 11 California Western Law Review 255, 1975.
"Resisting Continuing Internal Revenue Service Attacks on the Use of "Gift and Leaseback" in Tax Planning for the Professional," 56 Taxes 195, 1978. "Tax Oriented Family Estate Planning: The Use of A Minority Trust to Effect Tax Free Transfers and Income Tax Savings Despite the Tax Reform Acts," The National Public Accountant, March 1979.
"How to Save Taxes by Using an Income Redirecting Trust to Fund College Expenses," TAXES, The Tax Magazine, pp 567-573, August, 1980.
"The Real Estate Partnership Freeze in Light of the Economic Recovery Tax Acting of 1981: A Guide for the Perplexed," TAXES, The Tax Magazine, pp 476-485, June, 1982. "How the Proper Use of Gift and Borrowback Techniques May Make Children"s Educational Expenses Deductible," TAXES-The Tax Magazine, pp 110-117, February, 1984. Member, Probate Mediation Panel.
Member: Los Angeles County and American Bar Associations.
State Bar of California. (Certified Specialist, Taxation Law and Probate, Trusts and Estate Planning, The State Bar of California Board of Legal Specialization).
Member, University of California at Los Angeles Law Review, 1956-1958.