Capital Legacy Law, Inc. in Carlsbad's Bressi Ranch district combines a Juris Doctor, a CPA license, and a Master of Business Taxation from USC to deliver estate planning, probate, and elder-law services from Gateway Road. Trust-funding strategies that involve real property require coordinated asset retitling, and the basis-step-up calculations those transfers demand often parallel tax-planning work handled by Seaside Resources. Cal Bar member #170521 also holds an economics degree from UCLA and previously served as an international tax consultant at PricewaterhouseCoopers, bringing institutional-grade tax analysis to individual and family estate plans. Elder-law services — including conservatorship petitions, Medi-Cal asset-protection planning, and advanced healthcare directives — address the long-term care needs of aging clients across Carlsbad's Aviara and La Costa communities. Residential holdings placed into revocable living trusts near the southern Carlsbad border often involve brokerage coordination with Ponto Properties for Ponto Beach-area properties. Highest-complexity engagements involve charitable remainder unitrusts (CRUTs) requiring annual net-income-with-makeup calculations, IRS Form 5227 filings, and coordinated California Franchise Tax Board reporting under Revenue and Taxation Code § 17731.