Talks

• 'Final Regulations on Required Minimum Distributions,' ABA Section of Real Property, Estate and Trust Law webinar - October 1, 2024, co-presenter

• 'Estate Tax Aspects  of Buy-Sell Agrements,' ABA Tax Midyear Conference: Estate and Gift/Fiduciary Income Tax Panels - February 10, 2023, presenter

• 'Family Limited Partnerships,' California CPA Society San Diego Estate Symposium - November 19, 2021, presenter

• 'Business Succession Planning,' Greater Boca Raton Estate Planning Council - November 9, 2021, presenter

• 'Lifetime Transfers - Installment sales to grantor trusts, preferred equity interest transactions, GRATs, and other techniques,' Estate Planning Council of San Diego “Living Legend” webinar event - January 19, 2021, presenter

• 'Withers talks: families and family office | Ep 6 - Sibling rivalries in family businesses,' Withersworldwide podcast - October 1, 2020, speaker

• 'San Diego Annual Estate Tax Symposium,' California Society of CPA - August 25, 2020, presenter

• 'Buy-Sell Agreements and Related Tax Issues for the Closely Held Business,' CLE Webinar - March 17, 2020, panelist

• ‘How to set up a family office for success,' Withers event, San Diego, CA - February 25, 2020, panelist

• 'Using Family Limited Partnerships In Estate Planning After The 2017 Tax Act,' Bloomberg Tax Practitioner Insight Podcast - February 27, 2019

• 'Business Succession Planning for Family Owned Business' and 'Buy/Sell Agreements for the Closely Held Business,' Advanced Estate Planning Institute CLE, Cincinnati Bar Association - March 2, 2018

• 'Buy-Sell Agreements for Closely Held and Family Controlled Business Entities,' ABA Section of Taxation 2018 Midyear Meeting, San Diego - February 9, 2018

• 'Special Issues in Drafting (and Administering) Buy-Sell Agreements,' 52nd Annual Heckerling Institute on Estate Planning, Orlando, Florida - January 24, 2018

• 'Dealing with Sibling Rivalries in Family Owned Businesses', ABA Section of Real Property, Trust & Estate Law - April 19, 2016, webinar

• 'Business Succession Planning', California Bar Tax Section, San Francisco - February 26, 2016

• 'Business Succession Planning', sponsored by the National Association of Estate Planning Councils - February 10, 2016, webinar

• 'Cain v. Abel: How to Prevent Sibling and Cousin Rivalries When a Family Owns a Business', 5th Annual Institute on Tax, Estate Planning and the Economy, Newport Beach, CA - January 27, 2016

• 'Business Succession Planning, Family Limited Partnerships, and Sales to Grantor Trust ', Sacramento Estate Planning Council, Sacramento, CA - January 26, 2015

• 'Business Succession Planning', North County Estate Planning Council, San Diego, CA - January 5, 2015

• 'Planning for Distributions from Qualified Retirement Plans and IRAs', California Bar Section of Taxation, Tax Policy Conference, La Jolla - CA November 6, 2015

• 'Current Issues in Gift and Estate Tax Audits', California Bar Section of Taxation, Tax Policy Conference, La Jolla, CA - November 5, 2015

• 'Business Succession Planning', Montana Tax Institute, Missoula, Montana - October 24, 2015

• 'Business Succession Planning for the Family Business', sponsored by ABA Section of Real Property, Trust & Estate Law - October 6, 2015, webinar

• 'Business Succession Planning', Montana Tax Institute, Missoula, Montana - October 24, 2015

• 'Business Succession Planning for the Family Business', sponsored by ABA Section of Real Property, Trust & Estate Law - October 6, 2015, webinar

• 'Cain v. Abel: How to Prevent Sibling & Cousin Rivalries When a Family Owns a Business and Business Succession Planning', ALI-CLE Institute on Planning for the Family Business Owner,, San Francisco, CA - July 9, 2015

• 'Cain v. Abel: How to Prevent Sibling & Cousin Rivalries When a Family Owns a Business', Minnesota's 41 annual/2015 Probate & Trust Law Section Conference, Minneapolis, Minnesota - __ June 8, 2015

• 'Choice of Entity and Buy-Sell Agreements' CEB Program on Business Succession, San Francisco, CA - April 21, 2015

• 'Planning Techniques for Large Estates, Business Succession Planning', ALI-CLE Institute, Phoenix, AZ - April 8, 2015

• 'Cain v. Abel: How to Prevent Sibling & Cousin Rivalries When a Family Owns a Business', Scripps Health Foundation,, San Diego - April 1, 2015

• 'Tax, Estate Planning and the Economy Family Limited Partnerships' , Fourth Annual Institute sponsored by STEP, Newport Beach, CA - __ January 23, 2015

• 'Estate Planning, Business Succession Planning and Avoiding Sibling Rivalries' Heckerling Institute, Orlando, FL - January 13 and 14, 2015

• 'Business Succession Planning', Western CPE Precision Conference, Tucson, AZ - __ November 11 and 12, 2014

• 'Special Valuation Rules Under Chapter', Federal Tax Institute of New England, Hartford, CT - October 24, 2014

• 'Federal Taxation, Life time Transfers', New York Institute, New York, NY, and Coronado, CA - October 23 and November 20, 2014

• 'Family Limited Partnerships' North County of San Diego Estate Planning Council - August 5, 2014

• 'Portability', Scripps Health Foundation,, San Diego, July 2, 2014

• 'Business Succession Planning', Sioux Falls Estate Planning Council, Sioux Falls, SD - May 15, 2014

• 'Developments Affecting Estate Planning over the Last Twenty Five Years', ABA Real Property Trust and Estate Section, Chicago, IL - May 2, 2014

• 'Family Limited Partnerships', Inland Empire Estate Planning Seminar, Redlands University, CA - November 2013

• 'Business Succession Planning', Seattle Estate Planning Seminar - October 2013

• 'Planning After ATRA', Birmingham Estate planning Council, Family Limited Partnerships - May 2013

• 'Freezing Techniques and IRC § 270', American Bar Association Section of Taxation, Washington, DC - 1 May 2013

• 'Planning After the American Taxpayer Relief Act', American Bar Association Section of Real Property, Trust, and Estate Law, Washington, DC - May 2013

• 'Conflicts of Interest in Multiple Fiduciary Roles', San Diego County Bar,, San Diego, CA - April 2013

• 'Family Limited Partnerships', San Diego Country Bar, San Diego, CA - March 2013

• 'Planning after the American Taxpayer Relief Act; Business Succession Planning, Forming and Liquidating Partnerships', Louisville Estate Planning Council, Louisville, KY - March 2013

• 'Step Transaction Doctrine', American College of Trust and Estate Counsel, Maui, HA - March 2013

• 'Estate Planning, Business Succession Planning', Heckerling Institute, Orlando, FL - January 2013

External publications

• 'Freezing Techniques,' Notified - November 4, 2025, authored

• 'Business Succession Planning Process for Family-Owned Businesses,' Notified - May 13, 2025, featured

• 'Liquid Strategies for Busness Succession,' Notified - April 15, 2025, featured

• 'Business Succession Planning Part Two: Business Succession Planning Process and Special Considerations Applicable to Family-Owned Businesses,' Merrill Anderson’s Estate Planning Studies, Issue 2 - 2025, authored

• 'Business Succession Planning Part One: Introduction and Providing Liquid Strategies,' Merrill Anderson’s Estate Planning Studies, Issue 1 - 2025, authored

• 'Connelly v. U.S.Its Affect on Buy-Sell Agreements,' Merrill Anderson’s Estate Planning Studies, Issue 3 - 2024, authored

• 'An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business,' American Bar Association, Section of Real Property, Probate and Trust Law, 4th Edition - 2024, authored

• 'Connelly v. U.S.: Its Affect on Buy-Sell Agreements,' TI Trust - October 8, 2024, authored

• 'Naming a Trust as Beneficiary Under the Minimum Distribution Requirements,' Notified - August 6, 2024, authored

• 'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' American Bar Association, Section of Real Property, Trust and Estate Law, 6th Edition - 2023, authored

• 'An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Fourth Edition,' Law Professor Blog Network - June 15, 2020, featured

• 'Wealth Planning with Family Limited Partnerships and Limited Liability Companies Portfolio 812 T.M.,' Bloomberg Tax - 2019, authored

• 'Life Insurance, 826 Tax Management Portfolio,' the Bureau of National Affairs, Inc., 3rd Edition - 2014, authored

• 'Estate Planning After ATRA,' California Trusts and Estates Quarterly, Volume 18, Issue 4 - 2013, authored

• 'Estate Planning for Owners of Closely Held Business Interests,' 809 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2013, authored

• 'Preferred Equity Interests and Low Interest Rates,' Probate Practice Reporter, Vol. 24, No. 8. - August 2012, authored

• 'An Estate Planner's Guide to Family Business Entities,' American Bar Association, Section of Real Property, Probate and Trust Law, 3rd Edition - 2012, authored

• 'Estate and Gift Tax Issues for Employee Benefit Plans,' 378 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2012, authored

• 'Business Succession Planning,' Estate Planning Studies - July 2012, authored

• 'Valuation of Corporate Stock,' K, 831 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2011, authored

• 'Roth IRAs: Time for a New Look,' ACTEC Law Journal - Fall 2010, authored

• 'Transfers of Interests in Family Entities Under Chapter 14: Sections 2701, 2703, and 2704,' 835 Tax Management Portfolio, the Bureau of National Affairs, Inc., 4th Edition - 2010, authored

• 'Family Limited Partnerships and Limited Liability Companies,' 812 Tax Management Portfolio, the Bureau of National Affairs, Inc., 3rd Edition - 2009, authored

• 'The Mobile Client: Tax, Community Property, Etc.,' 803 Tax Management Portfolio, the Bureau of National Affairs, Inc., 3rd Edition - 2009, authored

• 'An Estate Planner's Guide to Life Insurance,' American Bar Association, Section of Real Property, Probate and Trust Law, 2nd Edition - 2009, authored

• 'Family Limited Partnerships,' ACTEC Law Journal - Spring 2008, authored

• 'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' American Bar Association, Section of Real Property, Probate and Trust Law, 4th Edition  -2008, authored

• 'New Rules Govern Deferred Compensation,' ACTEC Law Journal - Spring 2007, authored

• 'An Estate Planner's Guide to Buy-sell Agreements,' American Bar Association, Section of Real Property, Probate and Trust Law, 2nd Edition - 2007, authored

• 'The Impact of Chapter 14 on Valuation,' Tax Management Memorandum - December 2006, authored

• 'Strangi Question Remains,' Trusts and Estates - November 2005, authored

• 'The True Test,' Trusts and Estates - May 2005, authored

• 'Final Regulations on the Definition of Fiduciary Income,' Probate and Property - March/April 2005, authored

• 'Turner v. Commissioner,' Journal of Taxation - October 2004, authored

• 'Kimbell v. Commissioner,' Journal of Taxation - July 2004, authored

• 'Estate of Stone: Successful Defense to an IRS § 2036(a) Attack,' Business Entities - March/April 2004, authored

• 'Is Strangi a Strange Result or a Blueprint for Future IRS Successes,' Journal of Taxation - July 2003, authored

• 'Final Minimum Distribution Regulations,' Journal of Taxation - August 2002, authored

• 'Recent Valuation Cases,' Journal of Passthrough Entities - January/February 2002, authored

• 'EGTRRA Employee Benefit Changes,' ACTEC Law Journal - Spring 2002, authored

• 'Recent Valuation Cases Thwart IRS' Attack on Family Limited Partnerships,' Journal of Passthrough Entities - September/October 2001, authored

• 'Does the Church Case 'Bless' Family Limited Partnerships and LLCs?' Journal of Passthrough Entities - September/October 2000, authored

• 'Limited Liability Companies in Virginia,' the Virginia Law Foundation - December 1995 & revised periodically, co-authored and former editor

• 'Valuation Rules Under Chapter 14,' American Bar Association, Section of Real Property, Probate and Trust Law - November 1995, authored

• 'Advising the Elderly Client,' by Clark Boardman Callaghan - September 1992 & revised semi-annually, authored

Admissions

• State of California, 2006

Education

• University of Maryland, M.A.

• University of Maryland, with high honors, Phi Kappa Sigma, Phi Beta Kappa, B.A.

• University of Richmond School of Law, Gold Medal Recipient for Best Student in Graduating Class, Phi Alpha Delta, Omicron Delta Kappa, J.D.

Languages

• English

Memberships

• Bloomberg/BNA Estates, Gifts & Trusts Advisory Board

• American Bar Association, Current Chair of the Chapter 14 Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation

• Emeritus member of the Board of Regents of the American College of Trust and Estate Counsel (ACTEC)

• Former President of the American College of Trust and Estate Counsel (ACTEC)

• American College of Trust and Estate Counsel (ACTEC) Fellow

• Academician and Vice President of the International Academy of Estate and Trust Law

• Heckerling Institute on Estate Planning, Advisory Committee

• Rancho Santa Fe Foundation, Board of Directors & Professional Advisors Council Chair

• American College of Employee Benefits Counsel, Charter Fellow

• American Bar Foundation, Fellow

• Virginia Law Foundation, Fellow

• Virginia State Bar

Key dates

• Year joined: 2014