Andrew J Sussman Law Offices in Carlsbad's Bressi Ranch district practices estate planning and closely held business law from Gateway Road, operating within Judkins Glatt & Rich LLP under State Bar #83033 with a J.D. from the University of Miami School of Law and California Bar admission dating to 1978. The practice advises owners of closely held businesses on entity formation, buy-sell agreement structuring, and dissolution planning, business-transition work that coordinates with commercial real estate counsel at Bressi Ranch Realty when business properties transfer alongside operating entities in the Bressi Ranch restaurants and retail corridor. Estate planning engagements cover revocable living trust creation, charitable remainder trust structuring, and advanced techniques including grantor-retained annuity trusts designed to shift asset appreciation outside the taxable estate. Business succession plans integrate cross-purchase buy-sell agreements funded by key-person life insurance with trust provisions that trigger upon death or disability, and when commercial property secures the underlying business valuation, mortgage coordination at MortgageOne, Inc. handles the refinancing to reflect transferred ownership. The practice's most complex engagements layer irrevocable dynasty trust formation with fractional-interest reductions on closely held business interests, applying Revenue Ruling 59-60 factors with minority-interest and lack-of-marketability adjustments to transfer controlling interests below the current $13.61 million federal estate tax exemption.