Freeman, Freeman & Smiley LLP

Professional Details

Fred J. Marcus, Partner

In the nonprofit world, "ask Fred" is a common refrain when a complicated planning issue is involved.  Fred J. Marcus is a long-time partner and Chairman of our Trusts and Estates and Charitable Planning Departments. He is a certified specialist in Estate Planning, Probate and Trust Law. Mr. Marcus lectures on and writes frequently about estate planning, tax exempt organizations, and charitable and business planning issues. His practice includes representing individuals in their estate and philanthropic planning, trustees in their administration of significant wealth, and nonprofit organizations in connection with planned giving, organizational questions and operational issues.

Mr. Marcus has been awarded an AV Preeminent® Rating by Martindale-Hubbell® Peer Review, the highest rating in legal ability and ethical standards.  He has been consistently recognized on the Southern California Super Lawyers list (2009-2017), a designation bestowed on only the top 5% of lawyers in this region.

Professional & Community Involvement

  • National Association of Charitable Gift  Planners
  • Los Angeles Council of Charitable Gift Planners
  • Los Angeles County Bar Association | Taxation Section and Exempt Organizations Section
  • Journal of Gift Planning | Editorial Review Board | 2002 - 2010
  • Planned Giving Design Center | Editorial Review Board | 2002 - 2010
  • Pacific Oaks College | Chairman of the Board | Present | Board of Directors | 2004 - 2010, 2015 - 2017
  • Wise Senior Services | Chairman | Endowment Committee | 1992 - 2005
  • Wise Senior Services Outstanding Service Award |  2001
  • Leave a Legacy Southern California | Chairman | 2001
  • Planned Giving Round Table of Southern California | President (2000)

Presentations & Publications

  • IRS Contemplates Change in Wealth Transfer Strategy | August 2015
    Estate Planning Alert
  • Author | "Flipping the Switch" | Journal of Gift Planning | August 2001
  • Author | "Organizing and Maintaining Tax Exempt Status" | Tax Exempt Organizations and Private Foundations, Federal Tax Services (published by Matthew Bender)
  • Co-Editor | "Estate Planning Developments" | C.L.U. Journal | 1985 - 2001
  • “Entitled or Unworthy: Family Legacy Issues” | 2013 Western Regional Planned Giving Conference | April 2013
  • "Charitable Gifting Part I: Assets and Entities" | American Institute of Philanthropic Studies | 1994 - 2013
  • "Decision 2012 - The End of 2010 Tax Relief Act" | Neuberger Berman Group LLC | August 2012
  • "Charitable Planning in a Time of Uncertainty" | Visiting Nurse & Hospice Care Sansum Diabetes Research Institute | August 2012
  • "Primer on Community Property" | AICPA 29th Annual Advanced Estate Planning Conference | August 2012
  • "Decision 2012 - The End of 2010 Tax Relief Act" | Neuberger Berman Group, LLP | March 2012
  • "Opportunities in Planned Giving" | Cal State Fullerton Philanthropic Foundation | October 2005
  • "Shams and Scams" | Planned Giving Roundtable of Southern California | September 2005
  • "Restricted Funds" | Western Regional Conference on Planned Giving | May 2003
  • "Restricted Funds: How Restricted is Restricted?" | California CPA Education Foundation Not-for Profit Organization Conference | January 2003
  • "Charitable Planning for Stock Options, Rule 144 Stock and IPOs" | National Conference on Planned Giving | October 1998
  • “Living Trusts & More” | “It’s Your Estate” Workshop Series | 2014, 2015