Ellen Holloway is an associate at Wagner Kirkman Blaine Klomparens & Youmans where she assists clients in the areas of estate planning, trust and probate administration, and conservatorships.

Estate Planning
Probate & Trust Administration
Conservatorships
Trust & Estate Litigation

Boston College Law School, Juris Doctor, May 2007

University of California, Bachelor of Arts, cum laude, June 2003
Honors: Phi Beta Kappa, Commencement Speaker

California State Bar, Admitted to Practice June 2009

State Bar of California, Trust and Estates Section
California Women Lawyers
Sacramento Women Lawyers
Sacramento County Bar Association, Probate and Estate Planning Section

Aaron Johnson is an associate with Wagner Kirkman Blaine Klomparens & Youmans, LLP. He is a member of the Business Transactions department and has experience in business formation (including LLCs and nonprofit organizations), business and real estate transactions, tax compliance issues, tax opinion letters, and tax controversy issues with federal and state tax agencies.

Taxation
Business Transactions
Real Estate Transactions
Estate Planning, Probate & Trust Administration

Boston University School of Law, L.L.M. in Taxation, 2009
University of Idaho College of Law, J.D., 2007
Brigham Young University, B.A. in History; Minor in Business Management, 2003

State Bar of California, 2010
State Bar of Idaho, 2007 (Inactive)

Jordan Lui is an Associate in our Business Transactions Department. Jordan’s practice is substantially devoted to tax issues, both planning and controversy.

Taxation

University of California, Berkeley (B.A. in Legal Studies, Minor in English, 2006)
Santa Clara University, School of Law (J.D. 2009)
Golden Gate University, School of Law (LL.M., Taxation 2010)

California State Bar, Admitted to Practice December 2009

Jacob (“Jake”) is an associate in our Litigation Department whose experience ranges from representing individuals to corporations, from cases as small as $10,000 to cases as large as $30,000,000, principally involving commercial litigation, real property/construction disputes, partnership disputes, corporate litigation, and contract disputes. Jake’s wide range of practice areas allows him to apply his knowledge base from one area of law to another, in an effort to create innovative solutions to the complex legal issues that our clients face.

Commercial Litigation
Defense work largely related to breach of guarantees, breach of loan agreements, fraudulent conveyances, breach of indemnity agreements, lender liability, secured transaction litigation, and litigation involving bankruptcy claims.

Real Property/Construction Litigation
Payment and performance bond actions, mechanics’ liens, partition actions, lis pendens, foreclosure litigation, RICO conspiracy liability, fraudulent conveyance liability, purchase and sale agreement disputes, deed of trust litigation, and HOA disputes.

Partnership Disputes
Breach of partnership agreements, breach of fiduciary liability, dissolution actions, accountings, buy-sell agreement disputes, non-compete agreement disputes, and buy-outs.

Corporate Litigation
Director and officer liability, breach of fiduciary liability, shareholder liability, minority shareholder suits, derivative suits, corporate law and by-law compliance liability, buy-sell agreement disputes, buy-outs.

Contract Disputes
General contract litigation ranging from construction contracts to employment contract disputes.

University of California, Davis, J.D., 2009 (Magna Cum Laude; Order of the Coif; Witkin Award in Marital Property, Real Property, Legal Writing and Research I, Legal Writing and Research II, Environmental Law, Mediation, Contracts)

University of California, Davis, B.A., Political Science (with Honors), Philosophy (with Honors) 2005

Cameron L. Hess, Esq., C.P.A., is a senior principal with Wagner Kirkman Blaine Klomparens & Youmans LLP and practices in the transaction department in the areas of taxation and business law. A Certified Public Accountant, formerly practicing with the international accounting firm of KPMG, Mr. Hess’ practice includes entity formation (limited liability companies, family limited partnerships, nonprofit organizations and other) and state and local tax controversies (sales tax, franchise tax and property tax). Mr. Hess has over 25 years’ experience in representing a diversity of industries and closely held businesses in real estate, construction, manufacturing and services.

Real Estate-Mr. Hess has represented clients with respect to the acquisition, development and syndication of real estate businesses, including new project formation. Mr. Hess recently represented one of the largest Sacramento area real estate home builder/developer acquisitions (over $100 million). Mr. Hess chairs the CalCPA Sacramento Chapter Real Estate Committee.

Business Law-Mr. Hess advises closely held businesses with respect to various aspects of their businesses, including general business law, business acquisitions, financing and sales. His focus covers the full life cycle of businesses from formation to transaction planning, business sales and succession planning. Mr. Hess’s practice emphasizes the use of pass-through entities, including partnerships, limited liability partnerships and limited liability companies.

Nonprofit Law/Planned Giving-Mr. Hess represents nonprofit entities with respect to nonprofit formation, administration and fund raising. Mr. Hess advises a number of Sacramento-based nonprofits in special areas including unrelated business income tax, sales tax and planned giving. Mr. Hess has lectured extensively, including before the Nonprofit Resource Center and the CalCPA Nonprofits Committee.

Federal and State Taxation-Mr. Hess assists in all stages of client representation for federal and state tax controversies, including audit examination, administrative appeals and Tax Court cases. Because of Mr. Hess’s background as a CPA, he has been actively involved in complex tax cases involving record reconstruction and documentation. Examples of tax controversies include unitary/combined reporting issues, properties tax appeals, and sales tax on business transfers. While with KPMG in Los Angeles, Mr. Hess was a manager and participated in the start-up of its state and local tax practice.

Estate Planning-Mr. Hess’s estate planning focuses on closely held businesses and real estate succession, as well as complex estate planning with irrevocable trusts (life insurance, charitable, granter retained annuity/unitrusts), and family limited partnerships/LLCs.

University of California, Berkeley, B.S. Business Administration (Accounting Focus), 1980
University of Southern California, Juris Doctor and Master of Business Taxation, 1983

Published: Spidell’s California Taxletter (past Columnist, contributing writer), CCH Taxes (1984), The Tax Executive (1986), The California Constructor (1991), SVAA Rental Property Management, Los Angeles Lawyer.

Instructor: UC Davis CFP Program (Adjunct Instructor, Taxation, 1998-2004); CalCPA Ed Foundation (Conference Speaker), CSEA, , ISTC, SCA, , Lorman Education Services, National Business Institute, Nonprofit Resource Center (Sacramento), SCORE.

Tax Law Journal (USC)
Mortar Board Honor Society (UC Berkeley)
Beta Alpha Pi
Phi Alpha Delta
Student Member, UC Academic Senate, Committee on Student Affairs (UC Berkeley)

American Bar Association (1980-present)
Tax Section
State Bar of California
Tax Section (Corporate and Other Business Entities Committee, past Chair, active member)
Business Section, member (Pass-through Entities Leg Committee – 1995-1997)
Sacramento County Bar Association
Tax Section
Business Section
CalCPA,
CalCPA Ed Foundation Real Estate Conference (Co-Chair/Member 2003-present)
CalCPA Estate & Financial Planning Committee (1995-1997)
Sacramento Chapter, active member
Chapter President, 2004, Board Member, 1995-2005)
Real Estate Committee (Chair, 1992-Present);
Real Estate Conference, Chair
Chapter Tax Committee
Chapter Estate and Financial Planning Committee

Eric Garner is currently a principal in the firm’s Litigation department. With 24 years of experience trying cases, Mr. Garner is uniquely positioned to resolve civil disputes in State and Federal Courts ranging from employment and personal injury matters to business and real estate disputes.

Employment Litigation (Plaintiff and Defendant), Employment Counseling, General Litigation (Business/Commercial, Real Estate, Probate, Construction, Partnership Disputes, Intellectual Property, Personal Injury), Appellate Work (Writ of Mandamus, Writ of Supercedeas, Oral Argument).

Court and Jury Trials; Binding Arbitration (Sacramento, San Joaquin, Placer and Butte County).

Employment Litigation-Extensive law and motion work and lead counsel for plaintiffs and defendants in numerous wrongful termination actions (age, disability, gender, public policy, harassment and defamation).

Employment Counseling-Advice and counsel to employers concerning disciplinary issues, leaves of absence, termination and separation agreements.

Real Estate Litigation-Class Actions (construction defects).Commercial and residential unlawful detainers.
Trial counsel in breach of contract disputes (Lis Pendens, expungement, letters of intent, warranty claims).
Trial counsel for numerous entities and individuals in various real estate disputes (failure to disclose, negligence, nuisance).

Personal Injury-Auto, medical malpractice and products liability.

Probate Litigation-Wills and trust contests; contested petitions and contested conservatorships.

University of the Pacific (B.A., Dean’s Honor Roll (1983))
McGeorge School of Law (J.D., (1987))

Admitted to California State Bar (1987)
Admitted to U.S. District Court, Eastern, Northern and Central Districts of California

Annual Employment seminar before South Placer Employer Advisory Counsel (Topics: wage/hour, independent contractor v. employee, employment handbook)

Steven D. Abrams is a Principal in the firm’s Transactions department. With over 15 years of extensive experience, Mr. Abrams practices in the areas of Business Transactions, Real Estate, and Taxation. Mr. Abrams not only provides direct representation to clients, but also serves as a practiced resource to client’s other attorneys, accountants, financial advisers and other representatives.

Business Transactions-Mr. Abrams assists clients and companies with matters including owner relationships, mergers, acquisitions, sales, exchanges, equity investments, financing and debt restructuring, leases, partnerships, and joint ventures. In addition, Mr. Abrams also specializes in general business law and corporate matters. Representation has included small start-up companies with but few employees, to large established companies with hundreds of employees.

Real Property Transactions-Mr. Abrams serves several real estate development companies as general counsel. He counsels clients on various real estate related matters include acquisitions, sales, exchanges, financing, reorganizations, debt restructuring, leases, partnerships, joint ventures, broker-agent relationships, bond issues, options, licenses, easements, subdivisions, landlord-tenant issues, foreclosures, homeowner associations, syndications, private placements, development agreements, cost sharing agreements, and litigation support. Lawyered transactions ranging from hundreds of thousands to hundreds of millions of dollars.

Chapman University, M.B.A., Business Administration, 1999 (with Honors)
Western State University College of Law, J.D., 1996, Commencement Speaker (Magna Cum Laude)
University of California, Los Angeles, B.S., Economics/Business, 1992

Adjunct Professor: Western State University, 1995 to 1997:
Contracts; and Real Estate

Sigma Beta Delta Business Honor Society
State Bar of California, Business Section
State Bar of California, Real Property

California State Bar, 1996
U.S. District Court, Southern District of California, 1998

Minna Yang is a partner with Wagner, Kirkman, Blaine, Klomparens & Youmans LLP. With over 15 years of extensive experience, Minna is a member of the Business Transactions department, which practices in the areas of taxation, business matters, real estate, estate planning and probate. Ms. Yang not only provides direct representation to clients, but also serves as a practiced resource to client’s primary accountants, financial advisers and other representatives.

Business Transactions-Ms. Yang assists clients and companies with matters including owner relationships, mergers, acquisitions, sales, exchanges, financing and debt restructuring including foreclosures, leases, partnerships, joint ventures and broker-agent relationships. In addition, Ms. Yang also specializes in related insurance planning and general business law.

Real Property Transactions-Ms. Yang serves several well-known real estate development companies by acting as general counsel. Her services provided include but are not limited to acquisitions, sales, 1031 exchanges, financing, reorganizations, debt restructuring, leases, partnerships, joint ventures, options, licenses, easements, development agreements, cost sharing agreements and various types of transactions related to real estate ownership.

Federal and State Taxation Law-With her career beginning as an accountant rather than an attorney, Ms. Yang’s extensive background as a CPA and Auditor for the State Board of Equalization not only provides her with a different insight and perception on the needs of the tax community, but has also assisted with her active involvement in complex tax cases where she has represented companies and individuals in virtually all aspects of tax planning and controversy resolution before federal and state tax authorities. Representative cases include the following: 100% employment tax penalty; income tax and fiduciary liability; fraud and negligence; income reconstruction; tax-free exchanges; reallocation of income; substantiation; timing; characterization; mergers; consolidated returns and collections. Ms. Yang is also instrumental in structuring business transactions for efficiency.

Estate Planning-Ms. Yang assist clients with all aspects of estate planning, and trust and probate administration which includes trust planning that include living trusts, marital deduction trusts, irrevocable trusts, life insurance trusts, charitable trusts, foundations, special needs trusts, grantor retained interest trusts and intentionally defective grantor trusts. Business and asset succession planning has included recapitalizations, buy/sell agreements, split interest acquisitions, partnerships, estate freezes, private annuities, self-cancelling installment notes, management trusts, gifting with minority and lack of marketability discounts.

California State University, Sacramento, B.S., Accounting, 1986
Golden Gate University, San Francisco, M.S., Taxation, 1990
Lincoln Law School, Sacramento, 1996

Adjunct Instructor-Golden Gate University 2003 through 2003:

Lecturer-1997 to present for various professional societies and organizations such as the Continuing Education of the Bar, Society of Enrolled Agents, PCBC Executive Conference, Tax Officers Summit and the California State Bar Association.

Chair Elect on Income and Other Taxes Committee of the California State Bar Tax Section
California Society of Certified Public Accountants
American Institute of Certified Public Accountants
Member of the Sacramento County Bar Association, Tax and Business Sections
State Bar of California, Tax Section

California State Bar, 1997
U.S. Tax Court, 1997
Certified Public Accountant, Temporarily Inactive

With over 30 years of in-depth experience in business, estate, real estate, tax planning and controversy work, Mr. Youmans has developed a practice designed to provide multi-dimensional legal services to individuals, executives and business owners who must comply with today’s complex legal system. Mr. Youmans provides expert legal services directly to clients, as well as to their primary attorneys, accountants, financial advisers and other representatives.

Real Estate-Represents several real estate development companies as general counsel. He counsels clients on various real estate related matters include acquisitions, sales, exchanges, financing, reorganizations, debt restructuring, leases, partnerships, joint ventures, broker-agent relationships, bond issues, options, licenses, easements, subdivisions, landlord-tenant issues, foreclosures, homeowner associations, syndications, private placements, condemnation, race track leases, development agreements, cost sharing agreements, shared appreciation mortgages, and litigation support. Lawyered transactions ranging from hundreds of thousands to hundreds of millions of dollars.

Business Law-Represents companies as general counsel in connection with owner relationships and dispute resolution; mergers and acquisitions; employment matters; contracts; leases; deferred compensation plans; and general business law. Representation has included small start-up companies with but few employees, to large established companies with hundreds of employees.

Tax Law-Represents companies and individuals in virtually all aspects of tax planning and controversy resolution before federal and state taxing authorities including litigation in tax and appellate court. Representative cases include: 100% employment tax penalty; income tax and fiduciary liability; fraud and negligence; income reconstruction; tax-free exchanges; reallocation of income; substantiation; timing; characterization; mergers; consolidated returns; and collections. Case values have ranged from thousands to millions of dollars.

Estate Planning-Represents individuals in all aspects of estate planning, probate and trust administration. Estate plans have included living trusts, marital deduction trusts, irrevocable trusts, life insurance trusts, charitable trusts and foundations, and grantor retained income trusts. Representation has included individuals whose net worth range from hundreds of thousands to millions of dollars. Succession planning has included recapitalizations, buy/sell agreements, split interest acquisitions, partnerships, estate freezes, private annuities, self-cancelling installment notes and gifting. Probate and trust administration has included contested matters, asset identification and evaluation, beneficiary identification and determination of distributive shares, post-mortem tax planning, trustee and beneficiary representation and representation in estate and gift tax audits. Asset protection has included analysis of favorable jurisdictions, utilization of trusts, buy/sell agreements, limited liability companies, corporations and limited partnerships.

Health Law-Represents various health professionals in connection with their business, tax and estate planning, entity selection, employment agreements, leases, deferred compensation plans, buy sell arrangements, merger and acquisitions, third party contracts, practice sales, equipment leasing, and other matters.

Expert Witness/Consultant-Has been retained as an expert in legal/accounting malpractice cases, as well as real estate, tax, and trust/probate cases.

Temple University, B.A. (Magna Cum Laude); 1977
McGeorge School of Law, University of the Pacific, J.D., 1980
Golden Gate University, M.B.A., Taxation 1984

Adjunct Professor: Golden Gate University, 1985 to Present: Business Law; Tax Research; Estate and Gift Taxation; Estate Planning; Federal Tax Procedures; Tax Aspects of Marital Dissolution; Tax Accounting Periods and Methods; Tax Characterization of Income and Expenses; California State University at Sacramento, 1984-1985: Introduction to Accounting; Managerial Accounting.

Lecturer: 1982 to Present for various professional societies and organizations, including Continuing Education of the Bar, Northern California Tax Conference, Sacramento Board of Realtors, Society of California Accountants (“SCA”), Society of Enrolled Agents, California Society of CPAs (“CALCPA”), International Association of Financial Planners, Gold Country Estate Planning Council, Sacramento Estate Planning Council, Sacramento CPA Law Forum, Internal Revenue Service, Sacramento County Bar Tax Section, Sacramento County Bar Real Estate Section, State Bar, State Bar Tax Section, (Lonnie McGee’s) Annual Tax & Estate Planning Forum.

• State Bar of California
• Executive Committee of the Taxation Section of the State Bar of California, Chair for the 2012-2013 year
• Author and paper presenter for several of the California State Bar Taxation Section’s Annual delegations to Washington D.C.
• Chair of the Corporations and other Business Entities Committee of the State Bar of California Taxation Section
• State Bar of California Probate, Practice Management and Tax Sections, Member
• American Bar Association
• Sacramento County Bar Association
• Society of California Accountants (SCA)
• California Society of CPAs (CALCPA)
• American Institute of CPAs (AICPA)
• Internal Revenue Service Sacramento District Practitioners Liaison Committee, Charter Member and Former Chair
• Franchise Tax Board Advisory Group
• AV Peer Review Rated

California State Bar, 1980; Certified Specialist, Taxation Law, 1988
U.S. District Court, Eastern District of California, 1982
U.S. Tax Court, 1983
U.S. Court of Appeals, 7th Circuit, 1987
Licensed as a CPA by the State Board of Accountancy, 1983

• Advanced Estate Planning
• Tax Deferred Exchanges
• Family Entities
• Tax Issues in Personal Injury Claims
• Generation Skipping Transfer Taxes
• Tax Planning for Real Estate Dispositions and Exchanges
• Circular 230
• Taxation of Capital Assets
• Estate Planning for Small Businesses
• Using California Trusts: Planning, Implementing, Administering and Terminating
• Single Member LLCs—Estate and Gift Tax Treatment
• Choice of Entity
• How to Draft Wills and Other Estate Planning
• Tax Updates
• Nuts and Bolts of Corporate Dissolutions
• Nuts and Bolts of S Corporations
• Retirement Plan Distributions
• Asset Protection
• Tax Aspects of Bankruptcy
• Tax Aspects of Co-Ownership of Property
• Tax Consequences of Partnership Dissolutions
• Tax Patents
• Estate Planning for Family Business Owners
• ULPA 2008
• Domestic Partnerships
• Repeal of the State Death Tax Credit
• Beyond Section 2036; Dealing with Family Entities
• Single Member LLCs and the Effect of the Check the Box Regulations for Estate and Gift Tax Purposes
• Income, Fiduciary and Other Taxes and Issues Dealing with Family Entities
• Don’t Rock the Section 2053 Boat, You’ll Tip the 706 Over

Robin L. Klomparens is a partner in the law firm of Wagner Kirkman Blaine Klomparens & Youmans LLP. Ms. Klomparens specializes in income, state and local estate and gift taxation. She advises clients on business transactions, entity formation (profit and non-profit), state and federal tax audits and litigation matters, estate planning, probate and trust administration, and serves as a consultant, expert witness and mediator in her field.

Ms. Klomparens has a business degree specializing in finance from the University of Florida. She received her Juris Doctorate from the University of Miami in 1985 and an LL.M. in Taxation in 1986. She was admitted to practice in Florida in 1986 and joined the ranks of California attorneys in 1987. She was admitted to practice before the U.S. Tax Court in 1990.

Ms. Klomparens has been an adjunct professor for Golden Gate University in the Masters in Tax curriculum, a member of the Executive Committee of the Taxation Section of the State Bar of California, and a member of the Estate and Gift Committee of the State Bar of California. She is on the board of a variety of other charitable organizations. She has lectured extensively and has written numerous articles on various issues in her field of specialization.

Business Transactions
Estate Planning, Probate, & Trust Administration
Expert Witness

University of Florida (B.S., B.A. 1982)
University of Miami (J.D. 1985)
University of Miami (LL.M. Taxation 1986)

Adjunct Professor: Golden Gate University Graduate Tax Program. Estate and Gift Tax, Advanced Estate Planning, State and Local Tax, Federal Income Tax, Corporate Tax and Divorce Taxation. Sacramento, California. 1993 to 2004.

State Bar of California (1987 to present)
Vice Chair, Executive Committee, Tax Section (2004 to 2007)
Chair, Estate and Gift Tax Sub-Committee (2003)
Member, holding various officer positions, Estate and Gift Tax Sub-Committee (1995 to present)
Member, Taxation Section (1987 to present)

American Bar Association (1987 to present)
Member, Taxation Section (1987 to present)

Sacramento County Bar Association (1987 to present)
Member, Probate and Taxation Section (1987 to present)

California State University, Sacramento
Member, Planned Giving Advisory Board

Martindale Hubble AV Peer Review Rating

M&M Whitmire Private Foundation – Board Member (1997 – Present)
Margaret Beelard Community Foundation – Board Member (1997 – Present)
Carrera-Joffee Private Foundation – Board Member (2001 – Present)
Make-A-Wish Foundation – Board Member (2004-2006)
American Cancer Society Daffodil Days Representative

State Bar of Florida, 1986
State Bar of California, 1987

Article and Lecturer: “Current Developments.” State Bar of California 19th Annual Estate and Gift Tax Conference. San Francisco, CA. March 2011.

Article and Lecturer: “Estate Planning With Real Estate.” CalCPA Education Foundation Real Estate Conference. Burbank, CA. San Francisco, CA. November 2010.

Lecturer: “Estate and Gift Controversy: An Afternoon with IRS Counsel and Appeals.” 2010 Annual Meeting of the California Tax Bar & Califronia Tax Policy Conference. San Diego, CA. November 2010.

Article: “Current Developments.” 2010 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. November 2010.

Article and Lecturer: “Current Developments.” The Second Annual Symposium for Estate Planning Advisors. San Rafael, CA. October 2010.

Article and Lecturer: “Estate Planning on the 2010 Crazy Train.” 83rd Annual Meeting of the State Bar of California. Monterey, CA. September 2010.

Article and Lecturer: “Current Developments – Estate and Gift Tax in 2010.” CalCPA Law Forum of Sacramento. Sacramento, CA. July 2010.

Article and Lecturer: “Current Developments – Estate and Gift Tax in 2010.” State Bar of California 18th Annual Estate and Gift Tax Conference. San Francisco, CA. March 2010.

Article and Lecturer: “Navigating Audit, Appeal, and Litigation: The Internal Revenue Service’s Perspective on Estate and Gift Tax Controversies.” 2009 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. November 2009.

Article and Lecturer: “Tax Legislative Update of Obama Administration Tax Laws.” 82nd Annual Meeting of the State Bar of California. San Diego, CA. September 2009.

Presenter: “Production at Administrative Stage in Innocent Spouse Matters.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2009.

Article and Lecturer: “Don’t Rock the Section 2053 Boat, You’ll Tip the 706 Over.” State Bar of California 17th Annual Estate and Gift Tax Conference. San Diego, CA. March 2009.

Article and Lecturer: “Current Developments – Estate and Gift Tax” and “Between the Sheets and Splitting the Sheets – California Domestic Partnership Law and a Review of Tax Issues Concerning Domestic Partners.” California CPA Education Foundation. San Francisco, CA. Burbank, CA. November 2008.

Article and Lecturer: “Corporate Entity Exit Strategies in Estate Planning.” 2008 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Francisco, CA. November 2008.

Article and Lecturer: “Current Developments – Estate and Gift Tax.” 81st Annual Meeting of the State Bar of California. Monterey, CA. September 2008.

Article: “Don’t Rock the Section 2053 Boat, You’ll Tip the 706 Over.” Tax Notes Today. June 2008 (2008 TNT 109-A).

Article: “Don’t Rock the Section 2053 Boat, You’ll Tip the 706 Over.” California Tax Lawyer. Spring 2008.

Article and Lecturer: “Don’t Rock the Section 2053 Boat.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2008.

Article and Lecturer: “Asset Protection Planning – A Primer.” 2008 CPA Law Forum of Sacramento. Sacramento, CA. May 2008.

Article and Lecturer: “QPRTS For Dummies (and Other IDITS).” 2008 CPA Law Forum of Sacramento. Sacramento, CA. May 2008.

Article and Lecturer: “Charitable Planning.” State Bar of California 16th Annual Estate and Gift Tax Conference. San Francisco, CA. February 2008.

Article and Lecturer: “Estate and Gift Tax Update.” State Bar of California Section Education Institute Conference. January 2008

Article and Lecturer: “Charitable Gifts of Real Estate.” 2007 California CPA Education Foundation Real Estate Conference. Irvine, CA, San Francisco, CA, and Universal City, CA. November 2007.

Article and Lecturer: “Current Developments – Estate and Gift Tax.” 2007 Annual Meeting of the California Tax Bar & California Tax Policy Conference. La Jolla, CA. November 2007.

Article and Lecturer: “California’s Domestic Partnership Law and a Review of the Tax Issues Concerning Domestic Partners.” 2007 Annual Meeting of the California Tax Bar & California Tax Policy Conference. La Jolla, CA. November 2007.

Article and Lecturer: “Estate Planning for Family Business Owners.” 81st Annual Meeting of the State Bar of California. Anaheim, CA. September 2007.

Article: “Taxation of Domestic Partners.” California Tax Lawyer. Summer 2007.

Article and Lecturer: “Taxation of Domestic Partners.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2007.

Article: “Taxation of Domestic Partners.” Tax Notes Today. May 2007.

Article and Lecturer: “Taxation of Domestic Partners.” State Bar of California Taxation Section 15th Annual Estate and Gift Tax Conference. San Francisco, CA. April 2007.

Article and Lecturer: “Beyond 2036: Dealing with Family Entities in the 21st Century.” 2006 Annual Meeting of the California Tax Bar & the California Tax Policy Conference. San Jose, CA. November 2006.

Article and Lecturer: “Taxation of Domestic Partners.” California Society of Accountants Seminar. November 2006.

Article: “Single Member LLC and Check The Box Regs.” California Tax Lawyer. Fall 2006

Article and Lecturer: “Repeal of State Death Tax Credit.” University of Southern California 26th Annual Tax and Estate Planning Forum. San Diego, CA. October 2006.

Article and Lecturer: “Income, Fiduciary and Other Taxes and Issues Dealing with Family Entities.” 79th Annual Meeting of the State Bar of California. Monterey, CA. October 2006.

Article and Lecturer: “Current Developments.” Society of California Public Accountants. San Diego, CA. August 2006.

Article and Lecturer: “Current Developments.” Society of California Public Accountants. San Luis Obispo, CA. July 2006.

Article: “Single Member LLC and Check The Box Regs.” Tax Notes Today. June 2006

Article and Lecturer: “Single Member LLC and Check the Box Regs.” Washington DC Delegation, State Bar of California Taxation Section. May 2006.

Article and Lecturer: “Taxes/Registered Domestic Partners, Estate Planning for Family Law Attorneys: Domestic Partner Issues and Circular 230.” 14th Annual Seminar of the Association of Certified Family Law Specialists. Laguna Beach, CA. April 2006

Article: “Proposal to Reinstitute State Death Tax Credit.” California Tax Lawyer. Winter 2006.

Article and Lecturer: “Generation-Skipping Transfer Tax.” and “Current Developments.” 14th Annual Estate and Gift Tax Conference. Los Angeles, CA, and San Francisco, CA. January 2006.

Article: “Estate Planning and the Effects of Decoupled States.” Continuing Education of the Bar Chapter. San Francisco, CA. 2004, 2005 and 2006.

Adjunct Professor: Estate Planning. UC Davis Extension. 2005.

Article and Lecturer: “Current Developments.” 2005 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. October 2005.

Article and Lecturer: “Generation-Skipping Transfer Tax.” 2005 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. October 2005.

Article and Lecturer: “Estate Planning for Businesses.” 78th Annual Meeting of the State Bar of California. San Diego, CA, September 2005.

Article: “Proposal to Reinstitute Death Tax Credit.” Tax Notes Today. June 2005.

Article and Lecturer: “Proposed Legislation to Reinstate the State Death Tax Credit.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2005.

Article and Lecturer: “Estate Planning for Real Estate Lawyers.” Annual State Bar of California Real Property Section Meeting. Napa, CA. May 2005.

Article and Lecturer: “FLPs & LLCs: Their Uses in Family Wealth Transfers (Advanced Course of Study).” Continuing Education of the Bar, State Bar of California. San Francisco, CA. March 2005.

Article and Lecturer: “Special Assets in Estate Planning.” Continuing Education of the Bar, State Bar of California. January 2005.

Article and Lecturer: “Current Developments.” Sacramento County Bar Association Tax and Business Sections. Sacramento, CA. January 2005.

Article and Lecturer: “Estate Planning for Business,” 77th Annual Meeting of the State Bar of California. Monterey, CA. September 2004.

Article: “Treatment of ‘Basis Reached’ Cases at Tax Court Calendar Call.” Tax Analysts. May 2004.

Article and Lecturer: “What’s New in Entities.” Sacramento County Bar Association Tax and Business Sections. Sacramento, CA. January 2004.

Article and Lecturer: “Everything You Wanted to Know About GST.” Sacramento County Bar Association Probate Section. Sacramento, CA. 2003.

Article and Lecturer: “What’s Coming Down the Pike.” State Bar of California Section Education Institute. Fall 2002.

Article and Lecturer: “Use of Family Limited Partnerships and Limited Liability Companies.” 75th Annual Meeting of the State Bar of California. October 2002.

Lecturer: “Advanced Estate Planning Techniques and Life Insurance for the Ultra Wealthy.” Estate Planning Council of Diablo Valley. 2002.

Article: “Proposal to Delete IRC Section 2056(d) and Repeal IRC Section 2056A.” California Tax Lawyer. Volume 11, Number 1, Fall 2001.

Article: “Proposal to Delete IRC Section 2056(d) and Repeal IRC Section 2056A.” Tax Notes Today. September 2001.

Article and Lecturer: “Proposing New Legislation to Delete IRC Section 2056(d) and Repeal IRC Section 2056A.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2001.

Article and Lecturer: “Fundamentals of Post Mortem Trust Administration.” Continuing Education of the Bar, State Bar of California. 2001.

Article and Lecturer: “Utilizing the Annuity and Installment Sale.” Continuing Education of the Bar, State Bar of California. 2000.

Moderator: “FLPs and LLCs: Their Use in Family Wealth Transfers.” Continuing Education of the Bar, State Bar of California. 1999-2000.

Article and Lecturer: “FLPs and LLCs: Their Use in Family Wealth Transfers.” 1999 Annual Meeting of the California Tax Bar & California Tax Policy Conference. October 1999.

Article and Lecturer: “Use of Family Limited Partnerships and Limited Liability Companies.” 72nd Annual Meeting of the State Bar of California. 1999.

Article and Lecturer: “Warding Off Creditors Pre & Post Mortem.” State Bar of California Estate Planning, Trust and Probate Law Section, and Taxation Section Meetings. 1999.

Article and Lecturer: “Estate Planning for Business Succession.” Continuing Education of the Bar, State Bar of California. 1998.

Article and Lecturer: “FLPs and LLCs: Their Use in Family Wealth Transfers.” Continuing Education of the Bar, State Bar of California. 1998.

Lecturer: “Advanced Estate Planning and Trust Administration.” California Society of Certified Public Accountants. 1998.

Article and Lecturer: “Advanced Estate Planning Techniques in California.” National Business Institute. 1998.

Article and Lecturer: “Tax Planning in Marital Dissolutions.” 71st Annual Meeting of the State Bar of California. Fall 1998.

Article and Lecturer: “Basic Probate Procedures and Practice in California; Tax Matters.” National Business Institute. 1993, 1994, 1995, 1996, 1997 and 1998

Article and Lecturer: “Beyond the Basics.” National Business Institute. 1997.

Article and Lecturer: “FLPs and LLCs: Their Use in Family Wealth Transfers.” Continuing Education of the Bar, State Bar of California. 1996.

Article and Lecturer: “Family Limited Partnerships and Limited Liability Companies in California.” National Business Institute. June 1996.

Article and Lecturer: “Tax Planning in Marital Dissolutions.” Stockton Estate Planning Counsel. Stockton, CA. May 1996.

Article and Lecturer: “Fundamentals of Estate Planning.” Continuing Education of the Bar, State Bar of California. April 1996.

Lecturer: “Tax Issues in Agriculture” University of California at Davis, Faculty. Spring 1996.

Article and Lecturer: “Tax Planning in Marital Dissolutions.” 68th Annual Meeting of the State Bar of California. Fall 1995.

Article and Lecturer: “Tax Aspects of Divorce in California.” National Business Institute. 1995.

The above represents only a select portion of the articles and lectures written and conducted.