The KRASA LAW, Inc. Estate Planning Blog

Tuesday, October 18, 2011

Do I Get Paid For This?

Acting as a Trustee or a Power of Attorney Agent is a lot of work which involves a significant degree of liability.  Because of this, a person or organization acting as Trustee or a Power of Attorney Agent is entitled to compensation for such services.  Although Trusts and Power of Attorney documents may specify the amount of compensation, most estate plans state that the Trustee / Power of Attorney agent shall receive “reasonable compensation,” which is a term of art referenced by the California Probate Code.  How do you know whether compensation is “reasonable”?

“Reasonable compensation” is not a defined term.  When California courts determine “reasonable compensation,” they look at specific factors in accordance to California Rules of Court which are:

•    The gross income of the trust;
•    The success or failure of the trustee's administration, as measured, e.g., by the growth in value of the investments;
•    Any unusual skill, expertise, or experience that the trustee has brought to the position, e.g., investment management expertise;
•    The "fidelity" or "disloyalty" shown by the trustee,
•    The amount of risk and responsibility assumed by the trustee, as measured, e.g., by negotiation of oil leases or management of a large office building;
•    The time that the trustee spent performing trust duties;
•    The custom in the community, including the compensation allowed to trustees by settlors or courts and the fees charged by corporate trustees; and
•    Whether the work was routine or required more than ordinary skill and judgment.

In practice, most non-professional Trustees use corporate trustee fee schedules as an upper limit on their own fees.  These fee schedules are not legal standards but they may suggest benchmarks for what constitutes “reasonable compensation.”  Corporate trustee fees on the first $1 million of market value of trust assets tend to range from 1.0 to 1.3 percent and fees on the second $1 million tend to range from 0.70 to 1.25 percent per year.  Therefore, a non-professional trustee taking a fee slightly less than that would likely fall within “reasonable compensation.”

It is important to note that although the Trustee / Power of Attorneyt Agent are entitled by law to “reasonable compensation,” the Trustee’s / Power of Attorney’ Agent’s method for determining “reasonable compensation” is not final and may be challenged by beneficiaries of the trust.  The judge will ultimately look to the factors listed above to determine whether a particular fee is “reasonable.”  However, because the method based on corporate trustee schedules is so common, it is likely a good benchmark for what a judge will ultimately determine whether a fee is “reasonable.”

Tuesday, September 27, 2011

Do You "Have the Power"?

One of my favorite cartoons growing up was He-Man.  Mimicking the title character when he transforms from Prince Adam into a supernatural figure, I’d pull a toy sword from the back of my OshKosh B’Gosh overalls and proclaim, “I have the power!”  Though less dramatic, in the context of Estate Planning, beneficiaries might feel the same way when they learn about the options afforded to them in a Power of Appointment.

As it is becoming more common to leave inheritances “in trust” rather than directly to the beneficiary in order to minimize the estate tax and to provide a degree of creditor and divorce protection, Powers of Appointment are becoming increasingly important.  When an inheritance is given to a beneficiary in trust, the question becomes where does the unused balance of the trust share, if any, go when the beneficiary dies?  The trust maker can control where this unused balance goes.  However, the trust maker can also give the beneficiary a Power of Appointment to direct where the balance goes, overriding the default “remainder beneficiary” named by the trust maker.

The Power of Appointment can be “wide open,” where the beneficiary is allowed to name anyone in the world to receive the remainder of the trust assets, or can be very “narrow,” limiting the possible remainder beneficiaries to certain persons or classes of individuals (i.e., descendants of the trust maker).  In the context of a Beneficiary Controlled Trust, where the trust maker does not want to limit the beneficiary’s control over the trust share, a “wide open” Power of Appointment makes sense.  However, in the context of a Bypass Trust for the benefit of a surviving spouse, a “narrow” Power of Appointment might be the best option to give the surviving spouse flexibility but still prevent the spouse from leaving trust assets to the tennis instructor or the belly dancer at the expense of the children.

The method for exercising a Power of Appointment is significant.  Many old fashioned trusts state that a Power of Appointment must be exercised by a valid will.  The problem with this procedure is that it requires a probate, even if all of the assets are in the trust.  The better method is to allow a Power of Appointment to be exercised by trust or separate writing in order to create less administration when settling the estate.

Many beneficiaries might not know that they have a Power of Appointment and thus never exercise their right.  This is why I always ask my Estate Planning clients if they have received an “in-trust” inheritance.  If so, it is important to determine whether they have a Power of Appointment, whether they want to exercise it, and how to exercise it.

Tuesday, September 13, 2011

Paying for Long Term Care while Protecting the Home

As medical expenses increase, it is becoming more common for people to worry about paying for long term care.  The average cost of a skilled nursing home is approximately $5,000 to $7,000 per month.  Regardless of the size of one’s estate, an extended period of time spent in a nursing home can significantly deplete one’s resources.  Because of this dire situation, more people are applying for Medi-Cal.

Medi-Cal is the California version of Medicaid, a means-tested program available for those in need.  In the context of long-term care, Medi-Cal will pay the costs of a skilled nursing facility on your behalf, minus any income that you make.  In order to qualify for Medi-Cal, you must have less than $2,000 in “countable” assets.  “Countable” assets include cash, stocks, investments, retirement savings, automobiles other than your primary vehicle, and real property other than your personal residence.

Although the personal residence typically does not count toward the $2,000 threshold and therefore typically does not prevent you from qualifying for Medi-Cal regardless of its value, there are certain issues regarding the residence that must be considered if you are on Medi-Cal or likely to be on Medi-Cal in the future.  

First, if you ever need to tap the equity in the home either through a mortgage (traditional mortgage or reverse mortgage) or through a sale, you will be converting the non-countable asset (the home) into a countable asset (cash), thereby suddenly making you ineligible for Medi-Cal again.  

Second, if you still own the residence in your name upon death, Medi-Cal may recover against the value of the residence to reimburse itself for the nursing home costs it paid for during your lifetime before your beneficiaries receive it as part of an inheritance.  In many cases, the residence could be completely lost to a Medi-Cal recovery.

A common solution to these issues regarding the residence is a “Medi-Cal Trust.”  Under this strategy, the residence is transferred to the Medi-Cal Trust and its equity could be tapped during your lifetime without interfering with your Medi-Cal eligibility.  Furthermore, the residence can be transferred to your heirs upon death without a Medi-Cal recovery, regardless of how much Medi-Cal paid to nursing homes on your behalf during your lifetime.

Medi-Cal rules and strategies are complex but, with the right guidance, they present a number of planning opportunities. 

Wednesday, August 31, 2011

Show Me the Money!

In the movies and on television, when a person dies, there is often a dramatic scene where all the family members and friends gather for the "reading of the will."  All the usual characters are present: the grieving surviving spouse, the much younger girlfriend, the greedy son, and so on.  The lawyer pulls out the will and begins to read it out loud.  Some are shocked, some are excited, and some are disappointed.  The scenario always makes an excellent story line.

In real life, formal "readings of the will" are not common any more.  Instead, most beneficiaries learn about the contents of a decedent's will or a trust by receiving a copy of it in the mail.  For decedents dying with wills, the executor must send a copy of the will to each natural heir and each person named in the will along with a copy of the petition to the court to open the probate.  The beneficiary will also receive a notice of the date, time, and location of a hearing.  It is not necessary for the beneficiary to appear at the hearing unless the beneficiary wants to challenge the validity of the will or the appointment of the executor.

For decedents dying with trusts, the successor trustee is required to send a specific notice out to each natural heir and named beneficiary of the trust informing them that the person died with a trust, that they have a right to a complete copy of the trust, and that they have a limited time in which to contest the trust.  

In either case, if the beneficiary or heir has no reason to contest the terms of the will or the trust and does not object to the identity of the executor or successor trustee, then there is not much for the beneficiary to do.  The process to settle an account involves many tasks and duties imposed upon the executor or successor trustee: taking inventory of and appraising the assets, filing final tax returns, acquiring a new Tax ID number, sending out notices, filing documents with the Assessor's Office and Recorder's Office, protecting and investing the assets, paying off final bills, etc.  Although a trust administration is faster than probate, in both cases there is a process that must be followed.

Many beneficiaries who are not involved in the process of settling the estate do not understand how much work is involved.  After several months, it is not uncommon for some beneficiaries to start inquiring.  "It's been a long time," they say, "Show me the money!"  This phenomenon can be very frustrating for the executor / successor trustees and their attorneys who are working very hard to make it possible for the distribution to happen.

As a beneficiary, while you do have a right to keep informed of the status of the settlement, it is important to understand that it is an involved process and that patience is the key.   The more grief you give the executor / successor trustee, the longer - and perhaps more expensive - it might be to settle the estate.  

Saturday, August 13, 2011

The Follow Through

You are part of the small minority who has actually taken the time to plan your estate by executing a Revocable Living Trust and other Estate Planning documents.  You spent time with a qualified attorney who specializes in Estate Planning and who helped you articulate your wishes.  But will the persons you designated to carry out your wishes understand the legalese?  

Ensuring that your carefully crafted plan will be carried out is just as important as creating the plan in the first place.  Below are some common mistakes that people without proper guidance make when trying to interpret and carry out an Estate Plan.

1.  Failure to Split the Trust on the Death of the First Spouse

Many married joint Trusts have some sort of "A/B" provisions that are used to plan for the estate tax and also used to provide a degree of control over part of the Trust.  Upon the death of the first spouse, the Trust will instruct the Trustee to sub-divide the Trust into two sub-trusts, an "A Trust" for the surviving spouse's assets and a "B Trust" for the deceased spouse's assets.  Often the surviving spouse is too overwhelmed with grief to deal with these seemingly complex provisions and ignores or overlooks this issue.  This can create a bigger problem later in terms of estate tax and income tax, and can even adversely impact a beneficiary's share.

2.  Failure to Obtain a New Taxpayer Identification Number

We all know that we use our Social Security Numbers ("SSN") to report income that is generated during our lives.  However, after death, our Social Security Number should no longer be used to report future income.  Any Trust that becomes irrevocable due to death must get a new Taxpayer Identification Number ("TIN").  Many successor trustees and family members make the mistake of continuing to report income on the decedent's SSN which can create a web that needs to be un-tangled at some point.

3.  Failure to Understand the Nuances of the Distributions 

Traditionally, after the death of the person(s) who created the Trust, the Trust would terminate and the beneficiaries would receive their shares in their own individual names.  Modernly, it is exceedingly common for Trusts to create "in-trust" inheritances to provide benefits such as creditor protection, divorce protection, and further estate tax protection for the beneficiaries.  However, often trustees and even their attorneys don't understand these nuances and simply distribute the assets free-of-trust to the beneficiaries, blowing these added benefits.  

To ensure that mistakes such as those described above are avoided, it is good practice to introduce your successor trustees and family members to your estate planning attorney and to make sure that they understand that there are nuances that must be interpreted and understood.  It is also important to make sure that they hire an experienced attorney to help guide them through this process.  

Tuesday, July 26, 2011

On Top of It: Latest Trends and Strategies in Estate Planning

I believe it is important to make sure that I am up-to-date on the latest trends and strategies in order to provide my clients with the best service possible.  One of the best ways I ensure that I am up-to-date is through my membership in WealthCounsel, a national organization of attorneys who are dedicated to Estate Planning, Elder Law, and Asset Protection. 

Each year, WealthCounsel hosts its annual "Planning for the Generations Symposium" which provides stimulating classes and networking opportunities.  This year's Generations Symposium was held in Chicago from July 20 through July 22 and I had the privilege of attending.

Below is a summary of some of the classes I attended as well as my observations and comments.

1.  Piping Hot Planning

This class discussed taking advantage of the $5 million estate and gift tax exclusion that is set to expire in 2013 unless Congress takes further action.  It also covered the use of a "Trust Protector," someone who has the power to update a trust even after it is irrevocable.  Trust Protectors are becoming increasingly common and I often incorporate provisions for naming a Trust Protector even in basic Revocable Living Trusts.  They allow trusts to be flexible and adaptable years down the line which can be extremely valuable.

2.  Who Should You Name as the Beneficiary of Your IRA?

I've discussed this issue many times in my column.  It's a very important topic but one to which most clients and their advisors pay very little attention.  The class covered the specific steps you must take to name a trust as the beneficiary of your IRA while allowing your beneficiaries to "stretch out" inherited IRA's for as long as possible.  The specific wording of the beneficiary designation as well as "conduit provisions" are a must!  The class also discussed the reasons why it sometimes is prudent to draft a separate, stand-alone "Retirement Trust."

3.  Taking the Mystery Out of Drafting and Administering Special Needs Trusts

This class focused on the specific requirements in drafting either a "first party" or a "third party" Special Needs Trust, a trust that allows someone to keep his/her public benefits while still benefiting from an inheritance or settlement.  The class also focused on the role of the Trustee in administering Special Needs Trusts in accordance with the various complex rules and considerations involved with these kinds of trusts.

4.  When is Aid and Attendance Better than Medicaid?

When planning for long-term care benefits for seniors, Medicaid ("Medi-Cal" in California) is often the primary focus.  While often Medicaid is the only option, for certain veterans and their spouses, they might be entitled to a program known as "Aid and Attendance" benefits.  This class focused on the difference between the two programs and when one might be more appropriate than the other.


Tuesday, July 12, 2011

Building a Fortress Around Your Retirement Plans

It is common knowledge that there is a strong degree of creditor protection for retirement plans.  Many people may recall that O.J. Simpson was largely insulated from the plaintiffs in his wrongful death suit due at least in part to the fact that much of his wealth consisted of pensions.

Generally, employer-sponsored retirement plans (i.e., defined benefit plans, 401(k)'s, 403(b)'s, SEP IRA's, and SIMPLE IRA's) are covered under the federal Employee Retirement Income Security Act ("ERISA").  ERISA contains "anti-alienation" provisions which means that creditors of the plan beneficiary are unable to attack it. 

Traditional IRA's and Roth IRA's are not covered under ERISA.  However, these plans also have a degree of creditor protection.  In California, such IRA's are generally exempt from bankruptcy up to $1 million.  With regard to other kinds of creditors, such plans are protected up to the extent that they are needed for retirement.  While it's up to the court's discretion, most experts agree that the $1 million threshold is a good rule of thumb for non-bankruptcy creditors as well.

However, with respect to retirement plans that are inherited from a third party, such inherited plans generally offer no asset protection from the creditors of the beneficiaries.  However, you can still provide your beneficiaries with creditor protection for the retirement plans that they will inherit from you with a properly drafted trust.

Assuming your trust is structured in a certain way, instead of naming your beneficiaries directly as the recipients of your retirement plan, you would name your trust in a very specific manner. 

There is a misconception that naming your trust as the beneficiary of your retirement plans will invariably force your beneficiaries to take out Required Minimum Distributions ("RMD's") sooner, preventing them from "stretching" out their inherited defined contribution plans.  This is not true if there are certain conditions, two of which are described below.

First, you want to make sure your trust has "conduit" provisions which force the trustee to distribute the RMD's each year to the beneficiary rather than keeping them in the trust.  The RMD's will not be protected from your beneficiary's creditors, but the rest of the retirement plan will be protected.

Second, the beneficiary designation must specifically list each beneficiary's sub-trust, rather than simply listing the "master trust."  For example, instead of filling out the beneficiary form as: "100% to the Mom & Dad Living Trust," you would fill it out as follows: "50% to the Daughter Trust established under the Mom & Dad Living Trust and 50% to the Son Trust established under the Mom & Dad Living Trust."    

Furthermore, there may be situations where preserving the ability to stretch out the RMD's is not as important as providing creditor protection for the RMD's, planning for beneficiaries with special needs, or protecting a beneficiary from his/her own financial mismanagement.  In such cases, you simply would not add "conduit" provisions to the trust, sacrificing the stretch out for other, more important reasons unique to the specific situation.

In light of all of these issues, everybody should strongly consider whether it would be prudent to name a trust as the benefiicary of a retirement plan rather than an individual.

Wednesday, June 29, 2011

Essential Steps of Settling an Estate

When settling a person’s estate, there are several basic issues that must be addressed in order to carry out the decedent’s wishes and to transfer the assets to the appropriate beneficiaries.  As fundamental as these issues are, they are often not examined closely, which can cause unnecessary complications and expenses.

1. Is there a plan?

While it might seem obvious, the first question to ask is whether the decedent died leaving a legally valid estate plan.  If the decedent did not leave an estate plan or left a will-based estate plan, then a probate is likely required.  If the decedent left a trust-based estate plan, then a probate is unnecessary as long as most of the assets are in fact titled to the trust.

2.  Who is in charge?

If the decedent died without an estate plan, the California Probate Code lists persons who have priority to serve as the “Administrator” of the estate based on their relationships to the decedent.  If there are persons of equal priority, they will have to decide who shall handle the task.  Such person(s) will petition the Court to be appointed as Administrator. 
Decedents dying with a will often nominate an “Executor” to handle the estate.  The nominated Executor must petition the Court to be officially appointed as Executor in order to assume the powers of the office and to administer the estate.
Decedents dying with a trust appoint a Successor Trustee.  If the asset is titled to the trust, then the Successor Trustee has immediate control over the trust assets without any need for Court involvement.  

In any case, the Administrator, Executor, or Successor Trustee (collectively known as the “fiduciary”) have similar responsibilities: they must marshal the assets, pay taxes, creditors, and expenses, and distribute the assets to the beneficiaries.

3.  What are the assets?

It is impossible to settle an estate without having a firm understanding of the decedent’s assets.  Some decedents leave detailed lists of assets to make it easier for the fiduciary to handle this task.  In any case, the fiduciary should examine the decedent’s records, bank statements, and tax returns for this information.  Furthermore, the fiduciary must obtain date of death values for each asset to establish a tax basis and to determine if an estate tax return is legally required.

4. Who are the beneficiaries?

If there is no formal estate plan, the California Probate code determines the decedent’s heirs.  If the decedent died with either a will or a trust, then the will or trust will identify the beneficiaries.  The fiduciary should take note of who the beneficiaries are, what they are entitled to receive, and how they are to receive their inheritance.  The fiduciary also must give notice to the beneficiaries regarding the administration of the estate and how to contact the fiduciary and his/her attorney.


Tuesday, June 7, 2011

Receive an Inheritance? No Thank You!

Receiving an inheritance is usually a good thing.  However, there may be times when you'd rather say "no thank you" to a particular inheritance.  An extreme example would be inheriting property contaminated with toxic waste.  You might decide that you're better off having nothing to do with the asset than receiving it and coping with its baggage. 

The IRS and the California Probate Code allow you to refuse an inheritance if you sign a "disclaimer" within nine months of the decedent's date of death.  If property is disclaimed, your Will or Trust can instruct where the disclaimed property will go.  If there are no instructions in your Will or Trust, such property will go to heirs specified in the Probate Code.  The use of a disclaimer is not limited to undesirable inheritances.  Given the right circumstances, a disclaimer can be a strategic tool.

One example is where a decedent dies without proper planning.  Any Separate Property that belonged to the decedent would normally be split between the surviving spouse and the children, parents, siblings, or nieces / nephews of the decedent.  If the expectation was that the Separate Property should go 100% to the surviving spouse and the family is in agreement, the children, parents, siblings, and nieces / nephews could all sign disclaimers to get the property to the surviving spouse without any adverse tax consequences for the other family members.

A second example would be where a beneficiary inheriting certain property feels that he or she has plenty of assets and doesn't want the inherited assets to be taxed as part of his or her estate.  Subject to certain limitations, the beneficiary could disclaim certain assets so that they pass to his or her children and do not have to be taxed upon the beneficiary's death.

Sometimes the use of disclaimers can be implemented when designing an Estate Plan.  A common Estate Planning strategy for married couples is to create an "A/B Trust," where the trust splits into two sub-trusts upon the death of the first spouse.  The advantage of the strategy is to use both spouse's Estate Tax Exemptions.  The downside is that splitting the Trust creates additional administration.  If a couple is not sure whether their estate will be subject to Estate Tax based on changing values to their assets the amount of the Estate Tax Exemption in flux, a "disclaimer trust" can be implemented.  The idea is that the trust will not split into two sub-trusts upon the death of the first spouse unless the surviving spouse executes a disclaimer, giving the spouse the option of dividing the trust or not.

A disclaimer can be a powerful tool and should always be considered in both Estate Planning and Estate Settlement. 


Tuesday, May 24, 2011

You Have a Will - Whether You Know It Or Not!

If you are part of the approximately 70% of the U.S. population who does not have a formal Estate Plan of any kind, you may be surprised to learn that your Will has already been written for you.  If you die without formally executing a Will or a Trust, the California Probate Code determines who will inherit your property.  These laws - known as "intestacy laws" - are based upon often archaic assumptions about where you would have wanted your property to go had you taken the time and effort to create a formal Estate Plan.

If you were married at the time of your death, 100% of your Community Property - assets acquired during the marriage other than by gift or inheritance - will be distributed to your surviving spouse.  Separate Property - assets acquired prior to the marriage or by gift or inheritance - will likely be divided between your surviving spouse and your children or your parents.  For example, if you have one surviving child or one surviving parent, your Separate Property will be divided 50% between your surviving spouse and 50% to the one surviving child or parent.  If you have more than one surviving child, 1/3 of your Separate Property will be distributed to your surviving spouse and 2/3 of your Separate Property will be distributed to your children.

Occasionally, spouses who acquire Community Property may convert such assets into Separate Property for asset protection purposes, not realizing that if they do not have a formal Estate Plan, those assets may be divided between the surviving spouse and the deceased spouse's surviving children and/or surviving parents, rather than passing 100% to the surviving spouse.

Assets not passing to a surviving spouse will generally be divided equally between the children, if any, and if not to the surviving parents, if any, and if not to the decedent's siblings.  The Probate Code goes on to describe additional contingencies beyond siblings such as cousins, grandparents, etc. 

In addition, the Probate Code will not factor in whether a child is on public benefits, is financially immature, or has creditor problems - issues that proper planning can address.  Finally, this entire process will be subject to probate, a time consuming and court-supervised process that oversees the distribution of assets upon death. 

It's best to take control of your planning by creating a formal Estate Plan to avoid the unnecessary uncertainly, unintended consequences, and complications that can result by allowing the California Probate Code to "draft" your "Estate Plan."


Monday, May 9, 2011

Putting Your Trust to Work

One of the most common reasons clients choose to utilize a Revocable Living Trust is to avoid probate, a time-consuming and expensive court-supervised process that oversees the distribution of assets upon death.  There are two key aspects to ensure that a Revocable Living Trust will in fact avoid probate: (1) designing, drafting, and signing a comprehensive Revocable Living Trust; and (2) re-titling assets to the trust ("trust funding").  While many clients and their attorneys concentrate on the first aspect, the second aspect is often overlooked, causing unnecessary and unintended consequences.   

Once your trust is completed and signed, the next step is to take inventory of all of your assets.  In general, you will want to re-title all of your assets to your trust.  This means instructing your banks to change the title on your checking accounts, savings accounts, money market accounts, certificate of deposit accounts, and safe deposit boxes from your name to the name of your trust.  This involves signing new signature cards and giving the bank some basic information about your trust.  

For taxable investment accounts, again you will need to instruct your brokerage firm to re-title the accounts from your name to the trust.  Brokerage firms will often have their own forms for you to fill out giving the firm basic information about the trust and your powers to control investments as trustee.

Your home and other real property such as rental properties, commercial properties, and vacant lots need to be deeded to your trust via new deeds.  It is very important that the deeds are worded correctly to avoid adverse income and property tax consequences.  In California, additional forms such as a Preliminary Change of Ownership Report must be completed along with the deed.  It is also a good idea to notify your homeowner's insurance company of the fact that you have transferred title to your trust and to request that the insurance company add the trust as an additional insured.

Business entities such as corporations, LLC's, and general partnerships should also be re-titled to the trust by issuing new stock/membership certificates or amending the entity's governing documents.

If you own any timeshares, they should also be re-titled to the trust.  Some timeshares are "deed based," in which case a new deed will need to be executed and recorded.  Other timeshares are "account based," in which case the timeshare company should be contacted with a request to change title from your name to the name of your trust.

Certain assets are purposely not placed into your trust while you are living: retirement plans, life insurance, and annuities.  For these assets, you need to make sure that the designated beneficiary forms are up-to-date and coordinated with your overall estate plan.     

Many attorneys leave all of the work of trust funding up to the client.  Because trust funding is crucial and because it's much more complex and detailed than it might appear, I always insist on doing my clients' funding for them.  It's also one of the first issues that should be examined when reviewing an already existing trust.  You can have the most beautifully drafted trust in the world but if it's not funded, it won't work as expected.

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KRASA LAW assists clients with Estate Planning, Elder Law, Pet Trusts, Asset Protection, Special Needs Planning and Probate / Estate Administration in Pacific Grove, CA(93950), Monterey (93944, 93940, 93943, 93942), Salinas (93901, 93905, 93906, 93907), Hollister (95023,95023) Pebble Beach (93953), Carmel By The Sea (93921), Seaside (93955) and Carmel (93923, 93922) in Monterey County and San Benito California.

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