Mark Tad Malachowski

Mark Tad Malachowski

Law Office of Malachowski and Associates
  • Business Law, Employment Law, Estate Planning...
  • California
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Summary

Founded by Mark Malachowski, the Law Office of Malachowski and Associates provides legal services to clients in San Francisco, Silicon Valley and the greater Bay Area. Our office recognizes that lives and fortunes hang in the balance when a client seeks our services, so we strive to work closely with you to develop an individually designed action plan to achieve your goals. Mr. Malachowski has a wide breadth of education and experience apart from his Juris Doctorate in Law and his legal counsel and litigation work for businesses, investors and individuals. With his Bachelor's and Master's Degrees in Science and chemical and regulatory consulting for Silicon Valley Industry, he has technical, analytical and business background. In addition, Mark Malachowski is well versed in complex estate issues and provides services ranging from estate planning, probate and trust administration, to litigating trust and probate disputes. Mark Malachowski brings forth his experience in labor relations and business management skills to bear in providing innovative and hard-driving negotiation and litigation tactics in employment, business and contract law. Mr. Malachowski uses his industry and business planning experience to assist clients in business formation tactics and strategies from formation to dissolution. To set up an appointment, contact us at mark@marklawsf.com or call the Law Office of Malachowski and Associates at 415.983.0717.

Practice Areas
  • Business Law
  • Employment Law
  • Estate Planning
  • Probate
Additional Practice Areas
  • Trusts and Wills Disputes
  • Trusts and Wills
Jurisdictions Admitted to Practice
California
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Education
Northwestern Cal Univ of Law
Law Degree
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Professional Associations
California State Bar # 242696
Member
- Current
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San Francisco Bar Association
Member
- Current
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Publications
Articles & Publications
Law Talk TV
Websites & Blogs
Website
Website
Videos
Firearms Transfers in Estates and Trusts -Trustees and executors face liabilities in administrating estates holding firearms. The Federal rules under the National Firearms Act (NFA) regulate guns associated with gangs such as sawed off shotguns and rifles, machine guns and silencers. The gun control act (GCA) regulates arms that can be readily converted to a firearm. There are certain exemptions for antique firearms.Firearm Transfers in Estates and Trusts

Firearms Transfers in Estates and Trusts -Trustees and executors face liabilities in administrating estates holding firearms. The Federal rules under the National Firearms Act (NFA) regulate guns associated with gangs such as sawed off shotguns and rifles, machine guns and silencers. The gun control act (GCA) regulates arms that can be readily converted to a firearm. There are certain exemptions for antique firearms.

Anna Nicole Smith Estate Dispute Rages On -The dispute between Anna Nicole Smith’s estate and the estate of her late step-son for the $1.6 billion left by J. Howard Marshall, with whom Anna had a May December romance, continues. After nine-teen years of litigation, a court ruling has ended the federal court proceedings in California. However, Anna Nicole Smith’s estate still has the right to appeal a Texas 2001 probate court ruling. Depending on the outcome of that appeal, the original California ruling could control, and the estate of Anna Nicole Smith could be awarded eighty-eight million dollars.Anna Nicole Estate Dispute

Anna Nicole Smith Estate Dispute Rages On -The dispute between Anna Nicole Smith’s estate and the estate of her late step-son for the $1.6 billion left by J. Howard Marshall, with whom Anna had a May December romance, continues. After nine-teen years of litigation, a court ruling has ended the federal court proceedings in California. However, Anna Nicole Smith’s estate still has the right to appeal a Texas 2001 probate court ruling. Depending on the outcome of that appeal, the original California ruling could control, and the estate of Anna Nicole Smith could be awarded eighty-eight million dollars.

Special Needs Trusts (SNT): Planning for Beneficiaries with Disabilities  Special needs trusts (SNT) are administered for the benefit of persons with disabilities or other impairments. If drafted properly, a SNT does not jeopardize a beneficiary's eligibility for means-tested government benefits including Supplemental Security Income and Medicaid (Medi-Cal in California).Special Needs Trust

Special Needs Trusts (SNT): Planning for Beneficiaries with Disabilities Special needs trusts (SNT) are administered for the benefit of persons with disabilities or other impairments. If drafted properly, a SNT does not jeopardize a beneficiary's eligibility for means-tested government benefits including Supplemental Security Income and Medicaid (Medi-Cal in California).

DST in 1031 Exchange - Delaware Statutory Trusts allow investors to shield investment property sales from capital gains tax. The participant must invest in a property that costs at least as much as the proceeds from the sale of the first property within 180 days of the sale of the first property. DSTs allow multiple investors to band together own investment real estate that they could not afford individually.DST in 1031 Exchange - Delaware

DST in 1031 Exchange - Delaware Statutory Trusts allow investors to shield investment property sales from capital gains tax. The participant must invest in a property that costs at least as much as the proceeds from the sale of the first property within 180 days of the sale of the first property. DSTs allow multiple investors to band together own investment real estate that they could not afford individually.

Charitable Remainder Trust - Obamacare's 3.8% surtax on investment income applies to individuals making more than $200,000 adjusted annual income. A Charitable Remainder Trust may useful in minimizing the impact of this surtax using property that has appreciated. Once the property has been transferred to the trust, it is sold and the proceeds paid out in annual payments of at least 5% of the trust's initial value. The value of the trust at the Trustor's death then goes to the selected charity. The tax advantage is that the trust can sell the appreciated property without incurring the 3.8% Obamacare tax. The beneficiaries are still subject to capital gains owed, but the smaller payments taxed will be spread over a longer period of time.  With top capital gains tax rates having recently increased from 15% to 20% for individuals with incomes of more $400,000 per year, investors may now be facing a 23.8% tax on net investment income. This is a fifty-eight percent increase from 2012 tax rates.Charitable Remainder Trust

Charitable Remainder Trust - Obamacare's 3.8% surtax on investment income applies to individuals making more than $200,000 adjusted annual income. A Charitable Remainder Trust may useful in minimizing the impact of this surtax using property that has appreciated. Once the property has been transferred to the trust, it is sold and the proceeds paid out in annual payments of at least 5% of the trust's initial value. The value of the trust at the Trustor's death then goes to the selected charity. The tax advantage is that the trust can sell the appreciated property without incurring the 3.8% Obamacare tax. The beneficiaries are still subject to capital gains owed, but the smaller payments taxed will be spread over a longer period of time. With top capital gains tax rates having recently increased from 15% to 20% for individuals with incomes of more $400,000 per year, investors may now be facing a 23.8% tax on net investment income. This is a fifty-eight percent increase from 2012 tax rates.

Estate and Gift Tax -The estate tax exclusion amount for deaths in 2013 is $5.25 million. If you exceed the limit, you (or your heirs) will owe tax of up to 40%. Spouses may take a unlimited deduction from estate and gift tax that postpones the tax on assets inherited from each other until the second spouse dies. This marital deduction, as it is called, applies only if the inheriting spouse is a U.S. citizen. Widows and widowers can add any unused exclusion of the spouse who died most recently to their own. This enables them together to transfer up to $10.5. Tax geeks call this portability. We can each give another person $14,000 per year without it counting against the lifetime exemption. www.marklawsf.comEstate and Gift Tax Exclusion $5.25 Million

Estate and Gift Tax -The estate tax exclusion amount for deaths in 2013 is $5.25 million. If you exceed the limit, you (or your heirs) will owe tax of up to 40%. Spouses may take a unlimited deduction from estate and gift tax that postpones the tax on assets inherited from each other until the second spouse dies. This marital deduction, as it is called, applies only if the inheriting spouse is a U.S. citizen. Widows and widowers can add any unused exclusion of the spouse who died most recently to their own. This enables them together to transfer up to $10.5. Tax geeks call this portability. We can each give another person $14,000 per year without it counting against the lifetime exemption. www.marklawsf.com

Facebook settles for $20 million - The use of members names and photos in online advertising in sponsored stories will now be controlled by the users.Facebook Settles

Facebook settles for $20 million - The use of members names and photos in online advertising in sponsored stories will now be controlled by the users.

Contact & Map
Malachowski & Associates
703 Market Street
Suite 1108
San Francisco, CA 94103
USA
Telephone: (415) 983-0717
Fax: (415) 986-8068