Security Planning Group, Inc. in Encinitas delivers estate planning, trust administration, and elder-law services from the firm's second-floor office on Encinitas Boulevard, where principal attorney Joseph Adelizzi has practiced since 1984. The firm's estate-tax modeling often runs in parallel with CPA engagements at firms including Halverson & Company - CPAs, coordinating gift-tax exclusion strategies and portability elections to minimize federal and California estate-tax exposure. Adelizzi holds admissions to the California Supreme Court, the United States Tax Court, and the U.S. District Courts for both the Central and Southern Districts of California, and he served as a San Diego Superior Court Judge Pro Tem on the Settlement Conference Panel from 1987 through 2006. The practice encompasses revocable and irrevocable trust creation, durable powers of attorney, advance healthcare directives, conservatorships, and Medi-Cal asset-protection planning. Tax-controversy work intersects with the firm's estate practice, paralleling the IRS dispute-resolution focus at Milikowsky Tax Law, which handles the federal-tax-litigation side of cases involving estate and gift tax audits. Highest-complexity engagements include charitable remainder trust (CRT) structuring with present-value annuity calculations, qualified personal residence trust (QPRT) drafting under IRC Section 2702, and contested conservatorship proceedings under California Probate Code Division 4.