MICHAEL C. GERSON 4 Orinda Way, Suite 250B Orinda, CA (925) mgerson@hartogbaer.com

Transcription

1 MICHAEL C. GERSON 4 Orinda Way, Suite 250B Orinda, CA (925) mgerson@hartogbaer.com PROFESSIONAL EXPERIENCE 1/11 - Attorney. Prepare wills, revocable trusts, and other estate planning documents. Advise beneficiaries and fiduciaries in administering estates and trusts, and probate and trust proceedings. Prepare gift and estate tax returns. Advise clients on complex tax matters and prosecute estate and gift tax audits and appeals. Establish corporations, limited partnerships, and other entities, and supervise dissolution of entities. Prepare business agreements and assist in corporate reorganizations. Hartog & Baer, APC, Orinda, California 2/05 11/10 Senior Associate. Prepared wills, revocable trusts, charitable remainder trusts, and other estate planning documents. Advised beneficiaries and fiduciaries in administering estates and trusts and in conservatorship and guardianship proceedings. Handled probate and trust litigation cases; advised clients on complex federal and state tax matters. Prosecuted estate and gift tax, state income tax, and property tax audits and appeals. Established corporations, limited partnerships, and other entities, and supervise dissolution of entities. Prepared business agreements. Allen & Kimbell, LLP, Santa Barbara, California 7/02 1/05 Associate. Prepared wills, revocable trusts, ILITs, GRATs, and other estate planning documents. Administered estates and trusts. Handled probate and trust litigation and complex federal and state tax matters. Established private foundations and business entities. Prepared private letter ruling requests, partnership agreements, shareholder agreements, marital agreements, and cohabitation agreements. Devised and implemented strategies as to splitdollar life insurance issues. Branton & Wilson, APC, San Diego, California. 6/99-6/02 Associate. Prepared wills, revocable trusts, family limited partnerships, ILITs, SCINs, and other estate planning documents. Administered estates and handled S corporation issues, federal tax litigation, and state tax matters. Formed business entities and private foundations, and advised clients on corporate mergers. Prepared gift tax returns and private letter ruling requests. Handled inbound transactions, CFC matters, U.S.-Canadian tax issues, and other international tax issues. Adorno & Yoss, PA, Miami, Florida. LEGAL EDUCATION 8/98-5/99 LL.M. in Estate Planning, University of Miami. 3.7 G.P.A., Miami, Florida (#1 in Class). 8/92-5/95 Juris Doctor, University of California, Davis. Research Editor, U.C. Davis Law Review, Davis, California. 8/88 5/92 Bachelor of Arts, Pomona College, Claremont, CA

2 SEMINARS 10/13 Taking Your Trust for a Test Drive San Jose, California (California State Bar Annual Meeting) (co-speaker) 10/13 A Primer on California Residency for California State Income Tax Purposes San Jose, California (California State Bar Annual Meeting) (speaker) 8/13 What to Do With A Trustee Who Doesn t Get It San Rafael, California (Probate & Estate Planning Section of the Marin County Bar) 2/13 Recent Developments Oakland, California (East Bay Trusts and Estates Lawyers) 1/13 Recent Developments San Francisco, California (Continuing Education of the Bar) (cospeaker) 10/12 Electing Portability Under 2010 Tax Relief Act & Filing Estate Tax Return San Mateo, California (San Mateo County Bar Association Estate Planning Section) 10/12 Non probate Transfers Monterey, California (California State Bar Annual Meeting) (cospeaker) 9/12 Drafting Revocable Trusts Oakland, California (East Bay Trusts and Estates Lawyers) (cospeaker) 8/12 Yes I Am, No I m Not: California Residency for California Income Tax Purposes Santa Barbara, California (Tax Section of the Santa Barbara County Bar Association) 7/12 King v. Lynch and Wandry v. Commissioner: What Now? Oakland, California (East Bay Trusts and Estates Lawyers) 6/12 Portability Oakland, California (Mowatt, Mackie & Anderson, LLP) 3/12 What to Do With a Trustee Who Doesn t Get It Santa Ana, California (Orange County Estate Planning Council) 3/12 A Portability Primer Sacramento, California (Trusts and Estate Section of the Sacramento County Bar Association) 3/12 Using Disclaimers to Cope with Uncertainty in 2012 and Beyond Santa Rosa, California (Redwood Empire Estate Planning Council)

3 1/12 A Portability Primer Orinda, California (Webinar for Trusts and Estates Section of the California Bar) 10/11 Recently Issued Guidance on Completing Form 8939 Fairfield, California (Solano County Bar Association Trusts and Estates Section) 9/11 The 2010 Tax Act: An Estate Planning and Administrative Update Long Beach, California (California State Bar Annual Meeting) (co-speaker) 9/ Estate Planning Strategies, Dublin, California (Tri-Valley Estate Planning Council) 5/11 When Boilerplate Leads to Disaster Orinda, California (Webinar for Trusts and Estates Section of the California Bar) 5/ Tax Act: New Opportunities and Challenges in Estate Planning Roseville, California (South Placer Professional Roundtable) 3/11 Tools of the Trade: Sophisticated Techniques in Estate Planning and Administration Avoiding the Shoals of Uncle Sam's River: Post-Mortem Planning Techniques San Francisco, California (Continuing Education of the Bar) (co-speaker) 3/ Tax Act: New Opportunities and Challenges in Estate Planning Fremont, California (Estate Planning Council of Southern Alameda County) 2/ Tax Act: New Opportunities and Challenges in Estate Planning Pleasanton, California (Eastern Alameda County Bar Association) 1/11 & 2010 Tax Act: New Opportunities and Challenges in Estate Planning Oakland, 2/11 California (East Bay Trusts and Estates Lawyers) 9/10 When Boilerplate Leads to Disaster Monterey, California (California State Bar Annual Meeting) (co-speaker) 9/09 How Postmortem Administration is Like a Probate San Diego, California (California State Bar Annual Meeting) (co-speaker) 4/09 Luncheon Presentation for Santa Barbara Chamber Orchestra (on charitable giving) Santa Barbara, California 8/08 Estate Planning Toolbox: FLPs and FLLCs Done Right San Diego, California 10/07 Too Hot, Too Cold or Just Right? An Analysis of Proposed Revisions to Statutes Governing No Contest Clauses in Wills and Trusts Santa Barbara, California

4 1/06 Recent Tax Developments in Estate Planning & Tax Reform Panel Proposals Santa Barbara, California 2/04 Estate Planning and Retirement Plans: What You Do Not Know About Estate Taxes Can Hurt You San Diego, California (Western Pension & Benefits Conference) 1/04 Estate Planning -- Mastering the Basics Using Trusts for Gifting and Wealth Transfers San Diego, California 8/03 Estate Planning and Probate for the Paralegal/Legal Assistant in California San Diego, California PUBLICATIONS Dec 12 May 09 A Primer on California Residency for California State Income Tax Purposes, California Trusts and Estates Quarterly, Vol. 18, Issue 1. Flexible Strategies for Nervous Clients, Practical Tax Strategies 09 Decedent s Estate Practice, Spouses and Registered Domestic Partners: Rights, Liabilities, and Special Transfer Procedures, Chap. 5, 2 nd edition, Continuing Education of the Bar. Spring 08 Don t Rock the Section 2053 Boat, You ll Tip the 706 Over Why the New Proposed Regs Under Section Should Not Be Adopted, California Tax Lawyer, Assisted authors with article; quoted and cited in article 12/07 Too Hot, Too Cold or Just Right? An Analysis of Proposed Revisions to Statutes Governing No Contest Clauses in Wills and Trusts, Santa Barbara Lawyer Summer 07 You Can Lead the IRS to the Law But You Can t Make It Think: Why Section 2053 Proposed Regulations Are Wrong, California Trusts and Estates Quarterly, Vol. 13, Issue 2 Spring 07 A Claim is a Claim is a Claim, Post-Death Events and Section 2053 Deductions, California Trusts and Estates Quarterly, Vol. 13, Issue 1. 2/02 Florida Bar Tax Section, Current Issues in IRC 501(c)(3) Examinations Co-authored seminar material CCH Federal Tax Service, SEPs and SIMPLE IRAs. Assisted on 2000 update. 11/97-3/98 Wade & Parks, Colorado Law of Wills, Trusts & Fiduciary Administration. Assisted with 1998 Supplement.

5 LEGAL ACTIVITIES 9/08 - Executive Committee of the Trusts and Estates Section of the California Bar Editor, California Trusts and Estates Quarterly Education Subcommittee, Vice-Chair /12 - Diablo Valley Estate Planning Council 10/06 9/08 Trusts and Estates Administration Sub-Committee of the Executive Committee of the Trusts and Estates Section of the California Bar 7/05-6/06 Trust Law Committee, Real Property, Probate and Trust Law Section of the Florida Bar South Dade Estate Planning Council Statutory Revision Committee, Trust and Estates Section, Denver Bar Association

6 VOLUNTEER ACTIVITIES East Bay SPCA, Volunteer Special Olympics of Northern California, Volunteer 2011 Greater San Francisco Make-A-Wish Foundation, Wish Grantor Scholarship Foundation of Santa Barbara, Volunteer 2010 Alzheimers Foundation of the Tri-Counties, Board Member Make-A-Wish Foundation of the Tri-Counties, Inc., Board Member Make-A-Wish Foundation of the Tri-Counties, Inc., Wish Grantor Big Brothers Big Sisters of Greater Miami, Big Brother