April Hopkins Rox practices in the Trusts, Estates and Non Profit Organizations Practice Group of the Tax Department. Ms. Rox represents individual clients in the areas of estate planning, estate and trust administration, estate and gift taxation, and probate, trust, and community property law. She assists clients with the property tax and transfer issues that are relevant to California real property assets involved in the estate planning and administration process. Ms. Rox also advises corporate clients regarding the administration of trusts and has experience in judicial proceedings dealing with the administration, modification, and termination of trusts and with matters involving the administration of estates.

Ms. Rox is admitted to practice in the States of California and Georgia and is a member of the sections on estate planning, probate, trust and fiduciary law of the American Bar Association, the State Bar of California, the Bar Association of San Francisco and the State Bar of Georgia. She is also a member of the San Francisco Estate Planning Council.

• Estate Planning . We represented an elderly couple with substantial assets in structuring and implementing a complex estate plan that involved the formation of a family investment company and the establishment and funding of certain intentionally defective grantor GST-exempt dynasty trusts for the benefit of the couple's issue. The plan required an in‑depth analysis of the income, gift, and estate tax issues applicable to the transfers and entities involved in the transaction and the creation of a detailed program for the future administration and management of the entities that were created.
• Trust and Estate Administration . We represented a corporate trustee in the administration and distribution of various trusts established by, and for, a wealthy widow for whom we had completed a comprehensive and complex estate plan before her death. We assisted the widow in structuring her estate plan to enable her to appoint certain family trusts in favor of her individual beneficiaries in a manner that would avoid transfer tax. With respect to the widow's own estate, which would have been subject to estate tax on her own death, we helped formulate a plan whereby she could give her estate to endowment funds of charitable organizations, which were the primary
• objects of her bounty. As a result of planning, the transfer of her large personal estate, as well as her other beneficial interests, was largely unreduced by transfer taxes.
• Real Property Interests . We have represented fiduciaries and individuals in structuring and implementing estate plans which involve complicated transfers of interests in California real estate, with a primary objective being a reduction of increased property taxes that could result from those transfers.