As published in Trusts & Estates Quarterly, Volume 32, Issue 2 (2026) – California Lawyers Association, Trusts and Estates Section (“Tips of the Trade”)
By Dustin I. Nichols, Esq.
About the Author
Dustin I. Nichols is the Managing Attorney of the Law Office of Dustin I. Nichols, APC in Newport Beach, California. With more than 29 years in practice, he counsels California business owners on integrated estate, corporate, and exemption planning, and was one of the original developers of the Private Retirement Trust (PRT®) solution. He is a member of the California State Bar and is certified before the U.S. Tax Court.
About the Author: Dustin
Integrated Exemption Planning Attorney. Author and Expert on the Creation and Implementation of Private Retirement Trusts ("PRTs") in the State of California.