Spaulding McCullough & Tansil LLP

Kim Marois practices exclusively in the area of trusts, wills and estates, including estate planning, trust administration and probate, with an emphasis in taxation issues pertaining to trusts, family gifts, estates and planned charitable giving.

Kim assists individuals and families in designing their estates, as well as representing trustees, executors, conservators and the like in fulfilling their fiduciary duties. She also provides consulting services to other attorneys and accountants in complex estate, gift and fiduciary taxation matters.

Kim represents and counsels individuals and families with significant wealth as well as those with modest assets but complicated family situations or complex tax issues. She also represents charitable organizations.

Kim designs, prepares and implements estate plans, from the simple to the complex, tailored  to the needs and objectives of her clients. These estate plans include wills, living trusts, insurance and charitable trusts, property agreements, tax-advantaged gifting, structured property ownership, and closely-held business succession. She also prepares and files estate and gift tax returns and interfaces with the Internal Revenue Service and Franchise Tax Board on tax matters.

Kim received a BS degree in Accounting from the University of California at Berkeley in 1972, and a JD from Hastings College of the Law in 1976. She was admitted to practice in California, both as an attorney and as a Certified Public Accountant, in 1976.

Kim is a Member of the State Bar of California, the Sonoma County Bar Association, the Bar Association of San Francisco, the California State Society of Certified Public Accountants, the American Institute of Certified Public Accountants, The Group, the American College of Tax Counsel and the Redwood Empire Estate Planning Council. She is an author on various topics for the Continuing Education of the Bar and other professional organizations, and frequently lectures at educational seminars for legal and accounting professionals.

Kim was an Adjunct Professor in the Masters in Tax Program at Golden Gate University and has served on the California Board of Specialization, Taxation Law Advisory Committee. She also served on the Executive Committee of the Taxation Section of the State Bar of California, as the Chair of its Education Committee and as an Editor of the Tax Section News.