We have asked you to confirm the domicile of both your client and the spouse but you have not given us a response.

Your client and her son having lived in CA all year only tells us they are statutory residents but NOT where their domicile is.

We also give you pointers on the key considerations and planning ideas.  We could point you in the right direction but you may not necessarily get step-by-step instructions from us (neither should you rely on what strangers here tell you).

Do come back when you have the answer.