About Carter, Dougherty & McGuire · San Jose
Carter, Dougherty & McGuire is a boutique California estate planning, trust, probate and tax law firm headquartered in San Jose with a second office in Monterey. Founded in 1988, the firm is built around three named partners — Scott N. Carter, Donald G. Dougherty, Jr., and Theresa A. McGuire — each certified as a specialist by the State Bar of California Board of Legal Specialization in Probate, Estate Planning and Trust Law, or in Taxation. The firm serves individuals, families, small business owners, farmers, entrepreneurs and high-net-worth households across Silicon Valley and the Central Coast with estate, gift, business succession and tax planning services.
Carter, Dougherty & McGuire Attorneys at Law has practiced out of 2397 Forest Avenue in San Jose since 1988, adding a second office at 2511 Garden Road, Suite A-180 in Monterey to serve Central Coast clients. The firm describes itself as a small practice founded on principles driven by the needs of its clients, distinguishing its work from other 'boutique' estate planning offices by also offering related business and tax planning services. Its three attorneys each hold State Bar of California specialist certification — Scott N. Carter and Theresa A. McGuire in Probate, Estate Planning and Trust Law, and Donald G. Dougherty, Jr. in Taxation — and the partners hold additional credentials including a Martindale-Hubbell 'AV' Preeminent rating, Santa Clara University J.D./M.B.A. and M.B.T. (USC Marshall) degrees, and prior senior associate experience at Pillsbury Winthrop Shaw Pittman. Practice areas span estate planning (living trusts, wills, charitable trusts, QPRTs, GRATs, dynasty trusts, special needs trusts, pet trusts, powers of attorney), post-death trust administration and probate, business and family succession planning (corporations, LLCs, buy-sell agreements), and tax planning (1031 exchanges, property tax planning, IRS and FTB representation, formation of tax-exempt organizations). Clients include individuals, small business owners, farmers, entrepreneurs, executives and high-net-worth families navigating estate, gift and generation-skipping transfer tax matters.
- In business
- Founded 1988 (approximately 37+ years)
- Owner
- Scott N. Carter; Donald G. Dougherty, Jr.; Theresa A. McGuire (named partners). The firm traces its name to its founding partners and dates to 1988.
- Serves
- San Jose, Silicon Valley, Santa Clara County, Monterey, Monterey County, the San Francisco Bay Area and the California Central Coast; the firm represents clients on state and federal tax matters (IRS and California Franchise Tax Board) throughout California.
Firm Profile
Carter, Dougherty & McGuire is a small firm founded on principles driven by the needs of their clients. According to the firm's website, its approachable style and relentless dedication to providing high-quality legal services distinguishes the practice from others in the field, and 'every client is important.' The practice is intentionally a boutique — the partners state that clients can be assured of getting the most knowledgeable service available from the firm's certified specialists in taxation, probate, estate planning and trust law. The firm distinguishes itself from other 'boutique' estate planning offices by also offering related business and tax planning services, which it describes as essential in today's complicated legal environment.
- Founded 1988 in San Jose, California
- Partnership structure
- Three named partners, all State Bar of California certified specialists
- Two offices: San Jose (Forest Avenue) and Monterey (Garden Road)
- Practice areas: Business and Family Succession; Tax Planning; Business Planning; Probate; Post-Death Trust Administration; Estate Planning
Attorneys
The firm is a three-attorney partnership. Each partner holds a State Bar of California specialist certification, and together they bring combined decades of experience in estate planning, tax, probate and trust law to clients throughout Northern California and the Central Coast.
- Scott N. Carter
- Donald G. Dougherty, Jr.
- Theresa A. McGuire
Scott N. Carter
Scott N. Carter has been certified as a specialist in Probate, Estate Planning and Trust Law by The State Bar of California Board of Legal Specialization. He is also an 'AV' rated attorney with Martindale-Hubbell — the highest peer ranking the directory gives, reflecting the highest level of professional excellence. He has practiced exclusively in the trusts and estates field for more than thirty years, working with thousands of clients including individuals, small business owners, farmers, entrepreneurs and executives. He has extensive experience in gift and estate planning, post-death administration, post-mortem planning, complex probate and trust litigation, and conservatorships, and has designed estate plans ranging from simple wills and trusts to sophisticated vehicles including grantor retained annuity trusts (GRATs), charitable remainder trusts, qualified personal residence trusts (QPRTs), intentionally defective irrevocable trusts, insurance trusts, dynasty trusts, foundations, and family business transfers. He has also served as an expert witness in trust litigation matters and has taught estate planning courses for the Certified Financial Planner program. He earned his J.D. and M.B.A. from Santa Clara University in 1980 and a B.A. from San Diego State University in 1976. He is admitted to the State Bar of California (Bar No. 95724) and lives in Almaden with his wife; he has two grown children and is an avid golfer.
- State Bar of California specialist in Probate, Estate Planning and Trust Law
- Martindale-Hubbell 'AV' Preeminent rating
- 30+ years exclusively in trusts and estates
- J.D./M.B.A., Santa Clara University, 1980
- B.A., San Diego State University, 1976
- Member: Silicon Valley Bar Association; Santa Clara County Bar Association (Trusts & Estates Section); State Bar of California (Trusts & Estates Section)
Donald G. Dougherty, Jr.
Donald G. Dougherty, Jr. ('Don') has practiced in Northern California for more than three decades, working with clients across the wealth spectrum, with particular focus on high-net-worth families implementing wealth transfer, tax reduction and intra-family asset transfers. He is certified by the State Bar of California as a specialist in Taxation. He graduated from the University of Santa Clara in 1977 with a B.S. in Accounting, earned his J.D. from the University of Santa Clara in 1980, and received a Master in Business Taxation from the USC Marshall School of Business in 1981. His practice includes complex gift and estate planning using GRATs, QPRTs, life insurance trusts, dynasty trusts, charitable remainder trusts and generation-skipping transfer tax planning; post-death estate administration, including complex probate and trust administrations; business formation, planning and transfers; and representation of family-owned businesses that are often the focal point of a client's estate plan. He has two daughters (one a lawyer, the other a staff accountant at a Big 4 CPA firm) and a son attending the University of Oregon. He is listed on Justia as a Santa Clara County Tax Law attorney with 44 years of experience.
- State Bar of California specialist in Taxation
- 33+ years in practice in Northern California
- B.S. Accounting, University of Santa Clara, 1977
- J.D., University of Santa Clara, 1980
- M.B.T., USC Marshall School of Business, 1981
- Focus on high-net-worth families and family business succession
Theresa A. McGuire
Theresa A. McGuire is certified by the State Bar of California Board of Legal Specialization as a specialist in Probate, Estate Planning and Trust Law. She works with individuals and families to implement personal estate planning needs and goals, including gift, estate and generation-skipping transfer tax savings, and has crafted a wide range of plans involving revocable living trusts, irrevocable trusts, special needs trusts, pet trusts, QPRTs, life insurance trusts, dynasty trusts, intentionally defective grantor trusts, GRATs and charitable remainder trusts. Her practice also includes representing individual and corporate fiduciaries in post-death estate administration, including complex trust and probate administrations, and advising trustees and beneficiaries on the implementation, administration, amendment and termination of trusts. She has additional experience in incapacity planning, equity sharing agreements, Medi-Cal issues, adoptions and conservatorships. Before joining the firm she was a Senior Associate in the Estates, Trusts & Tax Planning Department at Pillsbury Winthrop Shaw Pittman. She earned her B.A., summa cum laude, from San Jose State University in 1998 and her J.D. from the University of California, Hastings College of the Law in 2001, where she received CALI Awards for Contract Writing, Products Liability and Professional Responsibility and served on the Hastings Communications and Entertainment Journal.
- State Bar of California specialist in Probate, Estate Planning and Trust Law
- Prior Senior Associate, Pillsbury Winthrop Shaw Pittman (Estates, Trusts & Tax Planning)
- B.A., San Jose State University, summa cum laude, 1998
- J.D., UC Hastings College of the Law, 2001 (CALI Awards)
- Member: Silicon Valley Bar Association; Santa Clara County Bar Association (Trusts & Estates Section); Santa Clara County Estate Planning Council; State Bar of California (Trusts & Estates Section)
Practice Areas
The firm's website groups its work into five core practice areas: Estate Planning; Post-Death Trust Administration and Probate; Business and Succession Planning; Tax Planning; and Business Planning. Effective estate planning, the firm writes, requires not only knowledge of the applicable laws but also a thorough understanding of the client's needs and unique family dynamics, with multi-disciplinary skill sets that include tax and business planning.
- Estate Planning
- Post-Death Trust Administration and Probate
- Business and Family Succession Planning
- Tax Planning
- Business Planning
Estate Planning
Estate planning at the firm 'encompasses many aspects of life which are close to the hearts of each of us' — from helping future generations manage inherited assets, to tax savings, incapacity planning, protection of adult children from creditors or ex-spouses, providing for pets, making lifetime gifts, avoiding conservatorships, and planning the future of a family business. Beyond revocable living trusts and wills, the firm designs irrevocable trust vehicles for lifetime gifting and tax savings.
- Trust Amendments and Modifications
- Charitable Trusts
- Qualified Personal Residence Trusts (QPRTs)
- Equity Sharing Agreements
- Irrevocable Trusts
- Gift Planning and Implementation
- Special Needs Trusts
- Powers of Attorney
- Insurance Trusts
- Living Trusts and Wills
- Qualified Personal Residence Trusts (QPRT)
- Charitable Remainder Trusts (CRT)
- Grantor Retained Annuity Trusts (GRAT)
- Children's and/or Grandchildren's Trusts
- Dynasty Trusts
Post-Death Trust Administration and Probate
The firm represents individuals and families in the transfer of assets that follows a death, advising executors, successor trustees and beneficiaries through both routine and complex administrations. Practice includes contested matters (estate and trust disputes) and litigation where needed.
- Estate and Trust Disputes
- Advising Executors and Successor Trustees
- Asset Transfers
- Probate
- Living Trust Division of Assets
Business and Succession Planning
Because many clients own businesses and real properties, the firm combines estate, income and property tax knowledge with the non-tax law of corporations, partnerships and limited liability companies to develop succession plans, transfer ownership between generations, and handle the purchase and sale of businesses.
- Development of Succession Plan
- Purchase and Sale of Business
- Buy-Sell Agreements
- Formation of Corporations, LLCs and Partnerships
Tax Planning
The tax practice recognizes that almost every transaction has tax implications — income, estate or property. The firm does not prepare tax returns but offers tax counsel in a range of situations, and represents clients in disputes with the Internal Revenue Service and the California Franchise Tax Board. In the estate audit area, the firm's combined estate-planning and tax expertise supports defense of IRS claims for increased estate taxes. Where appropriate, the firm works closely with the client's tax preparer.
- Tax Deferred Real Property Exchanges (1031 Exchange)
- Purchase or Sale of a Business
- Purchase or Sale of an Entity Interest
- Dissolution of an Entity
- Intrafamily Assets Transfers
- Charitable Gifting
- Property Tax Planning
- Obtaining Private Letter Rulings from the IRS
- Formation of Tax-Exempt Organizations
- Estate Tax Reduction Planning
- Representation Before the IRS and California Franchise Tax Board (FTB)
Offices and Contact
The firm operates from two Northern/Central California offices that share a single facsimile line, allowing clients to reach the practice in either Silicon Valley or the Monterey Peninsula. Contact information is published on the firm's Contact / 'Email Us' page, with a separate contact page for the San Jose office and listings for the Monterey office.
- San Jose Office: 2397 Forest Avenue, San Jose, CA 95128 — Phone (408) 241-2121
- Monterey Office: 2511 Garden Road, Suite A-180, Monterey, CA 93940 — Phone (831) 649-8006
- Facsimile (shared): (408) 241-2399
- Website: https://www.cdbatlaw.com/
Resource Center
The firm's website hosts a Resource Center that complements its practice with educational content for clients and the public, covering core estate planning and tax topics that frequently arise in the firm's work.
- Newsletters and Blog
- Client Forms
- Estate and Gift Tax resources
- Probate resources
- Revocable Living Trust resources