Hanley Law in Encinitas's Leucadia district covers estate planning, elder law, and real estate matters from its North Coast Highway 101 office along the 101 corridor. Trust drafting and estate-tax minimization strategies require coordinated income projections, a process the firm runs alongside the financial reporting that Encinitas Professional Services prepares for business-owner clients structuring succession plans. The practice handles revocable and irrevocable trust creation, will preparation, powers of attorney, advance healthcare directives, and Medi-Cal asset protection planning for elder clients in North County. Real estate held in trust often carries existing mortgage obligations, and the retitling process the firm manages coordinates with the loan servicing that Jeff Touchstone at Rate handles for refinance and reverse-mortgage transactions. The most involved estate structures layer generation-skipping trusts, charitable remainder unitrusts, and irrevocable life insurance trusts with A-B bypass provisions designed to shelter assets up to the current federal estate-tax exemption threshold.