Succession and Estate Planning 2026

USA – CALIFORNIA Law and Practice Contributed by: Jennifer J. McCall, Matthew Perotti and Ashley E. Huh, Pillsbury Winthrop Shaw Pittman LLP

Pillsbury Winthrop Shaw Pittman LLP is a global full-service law firm with approximately 700 lawyers across 20 offices in the United States, Europe, and Asia, including major offices in New York, Washing- ton, DC, London, Los Angeles, and San Francisco. The firm advises clients ranging from emerging com- panies to the largest public and private corporations on complex legal, regulatory, transactional, and dis- pute matters across key sectors such as technolo- gy, energy and infrastructure, financial services, real estate and construction, media and entertainment, life sciences, and digital health. Pillsbury lawyers are

known for their multidisciplinary approach and deep industry insight, delivering tailored solutions that align with clients’ strategic objectives. The firm’s market- leading practices span corporate transactions, intel- lectual property, litigation and enforcement defence, regulatory compliance, and public policy advocacy, and its work is consistently recognised for excellence by Chambers and Partners, and other directories. Pillsbury’s integrated platform supports clients with innovative, commercially driven legal services around the world.

Authors

Jennifer J. McCall is co-leader of Pillsbury’s private client & family office

Matthew Perotti advises clients on sophisticated estate planning matters, leveraging available tax exemptions to maximise transfer tax efficiency. He also counsels fiduciaries and beneficiaries on complex trust

and litigation – trusts, estates and high-net-worth teams and a leading authority on US and international estate and gift planning. She is ranked in Chambers’ High Net Worth Guide as Band 2. Jenny advises high-net-worth individuals, families, fiduciaries, non-profits, museums, and corporations on complex estate planning, business succession, trust administration, and tax matters. She has extensive experience handling high-stakes trust and estate disputes, including multi- jurisdictional litigation involving substantial assets. An ACTEC Fellow, Jenny is a frequent speaker on estate and tax planning and is admitted in California, Florida, New York, and Wyoming.

administration and represents clients in trust and estate litigation, providing strategic guidance through contested and high-stakes matters.

Ashley E. Huh focuses her practice on estate and tax planning and advises clients on business transactional matters, including entity formation and the drafting of limited liability company agreements.

Pillsbury Winthrop Shaw Pittman LLP 2400 Hanover Street

Palo Alto CA 94304 USA

Tel: +1 650 233 4500 Fax: +1 650 233 4545

Email: jmccall@pillsburylaw.com Web: www.pillsburylaw.com/en/

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