A San Diego CPA firm founded in 1987 and devoted to estate and trust taxation and administration, Golemb Accountancy Corporation works from 3200 Sixth Avenue in Hillcrest's 92103. Probate and trust-administration attorneys at Banker's Hill Law Firm, A.P.C. and other nearby estate-planning counsel regularly send surviving spouses and named trustees who need Form 706 estate returns and Form 1041 fiduciary income tax returns alongside the legal administration. The principal began at Coopers & Lybrand as a college intern before earning an MBA from San Diego State University, and the firm today handles estate and gift tax returns, fiduciary income tax returns, and court accountings for estates and conservatorships. Typical administrations run 18 to 24 months and include documenting decedent assets, tracking sale proceeds, and preparing beneficiary distribution schedules that match the governing instrument. Individual return preparation for beneficiaries inheriting K-1 income is handed off to Chakarian & Associates Inc when the decedent's trust has closed and ongoing work doesn't require a fiduciary specialist. The hardest files involve irrevocable trusts with multiple non-California beneficiaries and appreciated real estate, where 65-day elections under IRC 663(b) and state apportionment of fiduciary DNI drive the entire return.