18 August 2015
Developed and implemented comprehensive estate and business succession plans for high-net-worth families and individuals, which included the formation and restructuring of limited liability entities, intra-family sales, buy and sell agreements, and charitable planning.
Developed and implemented gift planning strategies using GRAT structures and sales to grantor trusts.
Life insurance planning, including the creation of irrevocable life insurance trusts.
Represented private and corporate fiduciaries in post-death trust administration matters, including preparation of federal estate tax returns.
Creation and ongoing representation of charitable and non-profit entities, including public charities, private foundations, and charitable trusts (charitable remainder trusts and charitable lead trusts).
Represented taxpayers before the IRS in audits involving estate tax, gift tax, and exempt organization issues.
State of California, 2006
Author, ‘Treasury Makes Waves with New Valuation Discount Proposals’, Tax Notes, Volume 153, Number 1 - October 2016
Quoted, ‘How Community Property States Are Different’, Barron’s Penta Daily - June 2016
Author, ‘California Now Requires that Public Charities Disclose "significant donor" Information to California Attorney General,’ Withers Bergman Legal Alert - August 2015
Author, ‘How Much is ‘Almost All?’: The Case for Keeping the ‘Math’ in the Otherwise Mathematical Public Support Equation’, Tax Notes Today - July 2013
The American College of Trust and Estate Counsel, Fellow
State Bar of California, Taxation Section, Executive Committee
Rady Children’s Hospital Estates and Trusts Committee, Executive Committee
North County Estate Planning Council
San Diego County Bar Association, Trusts and Estates Section
State Bar of California, Trusts and Estates Section
LEAD San Diego, IMPACT San Diego Program
Alzheimer’s Association San Diego, Former Member of the Board of Directors
‘Top 12 Troubling Topics that Impact Trust Administration - What Every Planner Should Address,’ North County Estate Planning Council, Rancho Santa Fe, CA, March 2017
‘Hot Topics in Estate Planning’, North County Estate Planning Council - 2014- current
‘QTIPs: A Necessary Item In the Repertoire’, 2016 Annual Meeting of the California Tax Bar and California Tax Policy Conference - October 2016
‘No Strings Attached: Basics of Tax Gifting’, State Bar of California 89th Annual Meeting - September 2016
‘What Attorneys Need to Know About Serving on Nonprofit Boards’, Napa County Bar Association - September 2016
‘The Win-Win of Charitable Planning With Non Cash Assets’, California State Bar, Estate and Gift Tax Conference - February 2016
‘What Every Domestic Estate Planner Should Know About International Estate Planning’, 2015 Annual Meeting of the California Tax Bar and California Tax Policy Conference - November 2015
‘A Primer for Attorneys Serving on Nonprofit Boards’, San Diego County Bar Association - September 2015
‘Financial Preparedness: Seven Things Every Woman Needs to Know’, Rady Children’s Hospital 2015 Women’s Financial Symposium - February 2015
‘Understanding Charitable Lead Trusts: Considerations and Consequences’, California State Bar Business Law Section’s Nonprofit Organizations Committee Meeting - May 2013
Delegate, Taxation Section of the State Bar of California Annual Washington D.C. Delegation - May 2013
‘Trustee Duties and Trust Administration’, Women’s Financial Workshop, San Diego, California - October 2012