I have a corparation an d want to sign it over to my brother but still have control over the corparation

Giving your stock to your brother is a bad idea. If your brother inherits the stock from you, he gets a stepped-up basis in the stock and can turn around and sell it with no capital gains tax. If you make a gift of the same stock to him now, his basis will be the same as your tax basis in the stock, probably very low, close to zero. When he tries to sell the corporation, he will have to pay tax on the difference between the selling price and your old tax basis. There are a variety of ways to separate the right to received the profits from the company and day-to-day control of the company. Ultimately, whoever owns the stock can get control of the company. As long as your brother goes along, it can be done, but once he owns the stock, he will have the right to kick you out, even if he elects not to do so. If you appreciate this free advice, please remember to refer me to anyone you know who needs a lawyer. Referrals are still our best source of business. My firm and I are described at www.sackrosendin.com. Do you have a revocable living trust to avoid probate, instead of a will? Probate takes too long, is expensive, and is annoying. Save your family a lot of trouble by having a revocable living trust. Some people refer to it as a living will. Revocable means you can change it, add and subtract property from it, and even cancel it completely, whenever you want. For $1500.00 I write such a trust, plus a back-up pour-over will to cover any property that somehow doesn't make it into the trust, and convey one parcel of real property to the trust, usually the family home. Dana Sack Sack Rosendin, LLP One Kaiser Plaza, Suite 340 Oakland CA 94612 510-286-2200