We provide the highest quality legal services to our clients through our passion, collaboration, creativity, experience and knowledge. We are there for our clients when they need us.

At Gianelli | Friedman | Jeffries, we believe that lawyers and law firms have a significant impact on the culture of the community in which they practice law. We strive to provide creative, collaborative and innovative legal services that will have the greatest positive impact on our clients, their families, their businesses, and their community.

 

Our Services

We are a full service law firm that helps clients with estate planning, business law, litigation, real estate, and probate law.

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Our History

Founded in 1973, we have been a Central Valley institution for individuals and businesses alike with a focus on community involvement.

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Our Locations

We serve all of California’s Central Valley with locations based in Modesto and Sonora.

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Meet Our Team

Our talented attorneys have diverse backgrounds and broad legal experiences shaping their practices, and work together to find creative and practical solutions to our clients’ problems.

Meet Our Attorneys
 
“What makes this law firm valuable to our clients is the people who work here and the skills that they bring to the table, that are developed only after years of collective education and experience working together. From assistant to paralegal to attorney, every one of us brings something unique and important to the table to produce the superior work product that has become our firm’s signature. We improve the quality of life for our clients and for our community by what we do each day.”
— Mike Gianelli
 

Quality Service since 1973

Gianelli | Friedman | Jeffries has provided a spectrum of legal services to the Central Valley, with generations of families as satisfied clients.

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News & Resources

We strive to provide our community with knowledgable expertise on a wide range of topics.

Blog
INTERNAL REVENUE SERVICES ANNOUNCES INCREASE IN GIFT TAX ANNUAL EXCLUSION AMOUNT AND LIFETIME GIFT AND ESTATE TAX EXEMPTION AMOUNT FOR 2024
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What does a YES Vote mean for the 2022 Propositions on the California Ballot?
What does a YES Vote mean for the 2022 Propositions on the California Ballot?

Before the November election, we thought it might be beneficial to give a brief non-partisan rundown on the current propositions for California, particularly after so many Californian’s were blindsided by the loss of the parent-child exemption from property tax reassessment by Proposition 19 two years ago. The information herein was derived from Ballotpedia.org. The Propositions are in numerical order and not in order of deemed importance. However, you vote, we hope this will help you make an informed decision.

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How to Incorporate Cryptocurrency in your Estate Plan
How to Incorporate Cryptocurrency in your Estate Plan

If cryptocurrency recovers its recent downturn in the market and continues to grow in popularity as an investment, it has potential to be a widespread estate planning problem. Nobody wants to accumulate an asset that may disappear, often upon death. Even though the crypto landscape is evolving rapidly, having an estate plan is critical to protecting your crypto assets when you die. Your family or fiduciary must know that the cryptocurrency exists, where to find the assets, and what to do with them.

It is impossible to provide a full primer on cryptocurrencies in a blog post, but the outline below can assist you in understanding the importance of making sure that if you own these types of assets, they are covered in your estate plan…

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Children: Time for a Family Meeting! (Part 2)
Children: Time for a Family Meeting! (Part 2)

This article is part two of two that discuss the need for children to talk to their parents to discuss their estate planning and end-of-life decisions.

There are a number of documents we suggest that you ask your parents about.

1. Start by asking if they have a power of attorney for finances (also known as a durable power of attorney (“DPA”) or general power of attorney), which names an individual to make money decisions for them when they become…

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Children: Time for a Family Meeting! (Part One)
Children: Time for a Family Meeting! (Part One)

A proverb of anonymous origin observes, “Only three things in life are certain: birth, death, and change.”

If you have lost a loved one, you have experienced the devastating reality that everyone in our life will one day pass away. Often, the children are the ones who have to handle financial responsibilities during the grieving process.

Generally people do not discuss death and finances. Planning in advance for the tasks that will need to be done can make that difficult time a little less stressful.

There are two benefits to having a discussion with your parents…

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Mom or Dad are Incapacitated: New Rights of Underlying Beneficiaries in Trusts
Mom or Dad are Incapacitated: New Rights of Underlying Beneficiaries in Trusts

Effective January 1, 2022, California has granted underlying beneficiaries more rights if both Trustors are either incapacitated or one is deceased and the other incapacitated. What does this mean?…

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Should You Use a Will Downloaded Off the Internet?
Should You Use a Will Downloaded Off the Internet?

Recently there has been a noticeable uptick in people trying to save money with a “DIY” (Do It Yourself) will. By turning to Google to find answers or document templates instead of consulting with a licensed attorney in your community, problems can be created that will not be discovered until after your death, and cost your estate far more time and money in the long run….

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TAX RELIEF FOR OWNERS OF SMALL BUSINESSES

In 2017 Congress capped the amount of state and local taxes individuals could deduct at $10,000. In July 2021, California enacted the Small Business Relief Act (“SBRA”), which allows S-Corporations, partnerships, and some LLCs (pass-through entities or” PTEs”) to elect to be taxed at the entity level for state taxes in exchange for a state income tax credit for the owner. The goal is to make the California income tax paid by the PTE a deductible business expense and give the owner an income tax credit reducing the amount of state income tax they pay and report to the federal government….

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INTERNAL REVENUE SERVICES ANNOUNCES INCREASE IN GIFT TAX ANNUAL EXCLUSION AMOUNT AND LIFETIME GIFT AND ESTATE TAX EXEMPTION AMOUNT

There is a gift tax on property or cash you give away, but tax code provides a gift tax annual exclusion. This is an amount you can give to anyone, and as many people as you wish, with no tax and no use of your lifetime exemption. The exclusion amount has been $15,000 for several years but is going up to $16,000 January 1, 2022. If you are married, you and your spouse will be able to gift $32,000 per year….

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COVID-19 Notice Requirements effective January 1, 2021

On September 17, 2020, California enacted Assembly Bill 685. The law provides new notice requirements for employers and gives Cal-OSHA the power to impose large fines and temporarily close workplaces that pose an imminent hazard to employees due to COVID-19.….

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