About the Authors. Estate Planning for Special Assets

Transcription

1 Estate Planning for Special Assets About the Authors PETER R. AFRASIABI is a partner in the intellectual property and entertainment firm of One LLP in Costa Mesa, where he specializes in copyright, trademark, patent, and entertainment litigation. Mr. Afrasiabi is also an Adjunct Professor of Law at the Chapman University School of Law and has been an expert witness in litigation in Europe regarding the U.S. copyright laws. He received his B.A. from University of California, Los Angeles, and his J.D. from the USC School of Law. He clerked for a federal appellate judge at the United States Court of Appeals for the Ninth Circuit as well as for a federal district judge at the United States District Court for the Central District of California. He is a Director and Officer of the Federal Bar Association of Orange County. RUSSELL G. ALLEN is a sole practitioner in Newport Beach. His practice is limited to estate planning and administration and related transfer tax matters for a small group of clients. He received his B.A. in 1968 from Grinnell College and his J.D. in 1971 from Stanford Law School. A frequent lecturer, he has authored numerous publications and spoken on trusts and estates, business planning, charitable giving, fiduciary administration, and related subjects. Mr. Allen is a Fellow of the American College of Trust and Estate Counsel, and is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. ELIZABETH ANNE BIRD worked for many years as an attorney specializing in trust and estate planning, estate trust and estate administration, and trust and estate litigation. She received her B.A. in 1972 from the University of California, Berkeley, and her J.D. in 1978 from the University of California, Hastings College of the Law. FRAYDA L. BRUTON is a member of California Trust and Estate Counselors LLP in Sacramento. She received her B.A. from Wayne State University. She received her J.D. in 1985 and LL.M. in 1987 from McGeorge School of Law. Ms. Bruton is a Fellow of the American College of Trust and Estate Counsel and is a board-certified specialist in Estate Planning, Trust and Probate Law. She is currently Vice Chair of the Sacramento County Bar Probate and Estate Planning Section. Ms. Bruton is a frequent author and speaker on topics ranging from trust and estate litigation to various estate planning issues, including ethics and change-in-ownership rules. She is coauthor of CEB s Post-Mortem Trust Administration Outline (1994). Ms. Bruton is a past chair of the California State Bar Trusts and Estates Section and a former member of the Executive Committee of the California State Bar Trusts and Estates Section. MONICA DELL OSSO is a partner in the firm of Burnham Brown in Oakland, where she heads the Trust and Estate Practice Group. She received her B.A. in 1971 from St. Mary-of-

2 the-woods College, her J.D. in 1981 from the University of California, Berkeley, School of Law, and a Ph.D. in history in 1989 from the University of Virginia. Ms. Dell Osso is a Fellow of the American College of Trust and Estate Counsel, and is a past chair of the Estate Planning, Trust and Probate Law Section of the Alameda County Bar Association. She is a member of the Advisory Board of the UCLA-CEB Estate Planning Institute and a former member of the Executive Committee of the Trusts and Estates Section of the State Bar of California. She is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. STEVEN MURRAY GOLDBERG is a partner in the firm of Friedemann Goldberg LLP in their Santa Rosa office, specializing in estate planning, tax, trust, and estate administration, and business law. He received his B.A. in 1979 from California State University, San Jose, and his J.D. in 1984 from the University of California, Berkeley, School of Law. He is a member of the Taxation and Trusts and Estates Sections of the California State Bar. Mr. Goldberg is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. TIMOTHY J. KAY is a partner with Snell & Wilmer LLP in Irvine, where he concentrates in tax, trust, and estate matters with an emphasis in estate planning, trust, and probate administration, and estate and gift taxation. He received his B.A. in 1975 from the University of San Francisco, and his J.D. in 1987 from Stanford Law School. Mr. Kay has coauthored chapters of CEB s California Will Drafting and J.K. Lasser s Estate Tax Techniques and is a frequent lecturer on estate planning topics. He is Second Vice President, Board of Directors of the Orange Coast Estate Planning Council. Mr. Kay also serves on the Board of Directors of Boys Republic in Chino, California as a Vice President and member of the Executive Committee, and on the Board of Directors of the Orange County Council, Boy Scouts of America. ROBIN L. KLOMPARENS is a member of Wagner Kirkman Blaine Klomparens & Youmans in Mather. She received her B.A./B.S. in 1982 from the University of Florida, and her J.D. in 1985 and an LL.M. in taxation in 1986 from the University of Miami. Ms. Klomparens is a frequent author and speaker on various tax and advanced estate planning techniques. She is an adjunct professor to the graduate tax program of Golden Gate University. She is a member of the Executive Committee of the Tax Section of the State Bar of California and is the chair of the Estate and Gift Tax Sub-Committee. She is also a member of the Probate, Family Law, and Taxation Sections of the Sacramento County Bar Association, the Taxation Section of the American Bar Association, the Planned Giving Advisory Board of Sacramento State University, and a Board Member of the Make-A-Wish Foundation, the M&M Whitmire Private Foundation, and the Carrera-Joffee Private Foundation. RALPH E. LERNER is the preeminent attorney practicing full time in the field of art law. He is counsel at Withers Bergman LLP in New York and the coauthor of the award-winning treatise Art Law: The Guide for Collectors, Investors, Dealers, and Artists (3d ed, New York, Practising Law Institute, 2005). He received his B.S. in 1964 from Bucknell University, his J.D. in 1967 from Boston University School of Law, and his LL.M. in 1969 from New York University School of Law. He has served as Chairman of the Art Law

3 Committee of the Association of the Bar of the City of New York, Chairman of the Fine Arts Committee of the New York State Bar Association, and Chairman of the Visual Arts Division of the American Bar Association Forum on Entertainment and Sports Law. He is currently on the Board of the New York Volunteer Lawyers for the Arts and is a Fellow of the American College of Trusts and Estates Counsel. Mr. Lerner is a nationally acclaimed speaker and writer on the topic of tax planning for collectors and artists. He has extensive experience in dealing with the Internal Revenue Service in the broadest possible manner and numbers among his clients many of the foremost artists, collectors, and art dealers in America. HARRY B. MARING is the principal of The Maring Law Firm in San Francisco. He received his B.A. in 1976 from Vanderbilt University, his J.D. in 1979 from Cumberland School of Law of Samford University, and an LL.M. in taxation in 1980 from New York University School of Law. Mr. Maring has extensive experience in estate taxation and planning, tax litigation, and all areas of tax, corporate, and business planning for individuals and entities. He is an adjunct professor to the graduate tax law program of Golden Gate University School of Law as well as to Hastings College of the Law. Mr. Maring is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He is a frequent author and speaker on various estate planning topics, including estate planning for blended families and cross-over issues in estate planning and marital dissolutions. He serves on the Board of Directors and subcommittees of several Bay Area nonprofit organizations and is a past member of the board of Big Brothers/Big Sisters of San Francisco and the San Francisco Public Library Foundation Financial and Corporate Research. PATRICK McCABE is a partner in Morrison & Foerster LLP s Trusts, Estates, and Non- Profit Organizations practice. He received his B.A. in 1989 from the University of Utah, and his J.D. in 1992 from Cornell University Law School. Mr. McCabe represents individual clients in the areas of estate and gift taxation, estate planning, estate administration, charitable gift planning, probate, trust, and community property law. He has expertise in planning for closely held business owners, and he has experience in court proceedings dealing with the division, administration, modification, and termination of trusts. Mr. McCabe also advises individual and corporate clients in matters involving stock option plans, employee benefits, nonqualified retirement plans, and planning for executive compensation. Mr. McCabe is a member of the sections on taxation, estate planning, probate, and trust law of the American, California, and San Francisco Bar Associations. MARSHAL A. OLDMAN is a partner in the firm of Oldman, Cooley, Sallus, Gold, Birnberg & Coleman LLP in Encino. His practice focuses on probate administration and litigation and estate planning. Mr. Oldman received his B.A. in 1973 from the University of Southern California, and his J.D. in 1976 from the University of California, Los Angeles, School of Law. He is past chair of the Trusts and Estates Section of the Los Angeles County Bar Association, past president of the San Fernando Valley Bar Association, and past chair of the Trusts and Estates Section of the State Bar of California. DENISE M. RILEY, a tax associate with Orrick, Herrington, & Sutcliffe LLP in San Francisco, concentrates her practice in the areas of trusts, estate and gift tax, and generation-

4 skipping tax planning, probate and trust administration, and transfer tax controversies. She represents families owning substantial interests in closely held and publicly traded corporations, advising on matters ranging from family partnerships, limited liability companies and S corporations to private foundations, charitable trusts, and arrangements for the transfer of wealth to succeeding generations. Ms. Riley received her B.B.A. in 1987 and her J.D. in 1990 from the University of Iowa. She received her LL.M. in 1994 from Golden Gate University. She currently is Vice Chair of the Continuing Legal Education Committee, and a member of the Estate and Gift Tax Committee, of the American Bar Association Section of Real Property, Probate and Trust Law. She is a former president of the San Francisco Area Women Tax Lawyers, and a former member of the Executive Board of the Estate and Gift Tax Committee of the State Bar of California Taxation Section. She regularly lectures on a variety of estate planning topics, including business succession planning, and other sophisticated estate planning techniques. THOMAS SCHOLZ is an attorney in Morrison & Foerster s San Francisco office. He received his B.A. in 1994 from the University of California, Berkeley, and his J.D. in 1997 from the University of California, Los Angeles, School of Law. His practice focuses on the representation of emerging high-technology companies and established domestic and foreign companies in the areas of executive compensation and employee stock plans. Mr. Scholz has extensive experience designing a variety of equity-based compensation arrangements, including incentive and nonqualified stock options, restricted stock, and employee stock purchase plans. Mr. Scholz also provides clients with advice regarding the accounting, taxation, and SEC compliance issues that affect compensation arrangements. He is a member of the National Association of Stock Plan Professionals. DON R. WEIGANDT is Managing Director for Wealth Advisory with The Private Bank J.P. Morgan Chase Bank, N.A., Los Angeles. In that capacity, he focuses on maximizing after-tax wealth across multiple generations, using innovative tax and estate planning strategies. He joined J.P. Morgan after a 25-year career in private law practice in New York and Los Angeles. Mr. Weigandt writes and speaks on a variety of topics and is also regularly quoted in national publications as an expert on matters of taxation and estate planning. Mr. Weigandt graduated from Yale University in 1969 with a B.A. in economics and received his law degree from Columbia University s School of Law in He is admitted to practice in California and New York and is a member of several national, state, and local bar associations. BETTY J. WILLIAMS is an associate with Weintraub Genshlea Chediak Sacramento in the Estate Planning, Tax, and Fiduciary Abuse Section specializing in tax controversy issues, including income tax, sales, and use tax, and IRS audits and appeals, as well as estate planning and estate and gift taxation. She received her B.S. in 1989 from California State University, Sacramento, and her J.D. in 2002 from McGeorge School of Law. Ms. Williams is the Chair of the Sacramento Chapter of the State Bar of California, Young Tax Lawyer Section, as well as the Speaker Chair of the Sacramento County Bar, Taxation Section. She is the Chair-Elect for the 2005 State Bar of California, Young Tax Lawyer Section, the Education Chair-Elect for the State Bar of California, Estate and Gift Tax Section, as well as the Chair-Elect of the Sacramento County Bar, Taxation Section.

5 About the 2014 Update Authors PETER R. AFRASIABI. See his biography in the About the Authors section. FRAYDA L. BRUTON. See her biography in the About the Authors section. MEREDITH R. BUSHNELL is of counsel at Arnold & Porter LLP in San Francisco, where she specializes in trust and estate matters, representation of family businesses, and nonprofit organizations. Ms. Bushnell received her B.A. in 1991 from the University of California, Los Angeles, her J.D. (magna cum laude) in 1997 from the University of California, Hastings College of the Law, and her LL.M. in taxation in 2001 from New York University School of Law. MICHAEL T. CARNEY is a sole practitioner in San Mateo, where he practices business law and estate planning, focusing on closely held and family businesses, and professional practices. He is a member of the State Bar of California (Trusts and Estates Section; Business Law Section), and the San Mateo County Bar Association (Estate Planning Probate Section, Executive Committee; Business Law Section; Past Membership Committee, Chair). Mr. Carney received his J.D. from the University of San Francisco School of Law; an M.A. (Philosophy) from the University of Wisconsin-Milwaukee; and a B.M. (Organ Performance) from the Southern Methodist University Meadows School of the Arts. MONICA DELL OSSO. See her biography in the About the Authors section. STEVEN MURRAY GOLDBERG. See his biography in the About the Authors section. ROBIN L. KLOMPARENS. See her biography in the About the Authors section. HARRY B. MARING. See his biography in the About the Authors section. PATRICK McCABE is a partner in Shartsis Friese LLP s Family Wealth Planning Department. See his biography in the About the Authors section. MARSHAL A. OLDMAN. See his biography in the About the Authors section. DON R. WEIGANDT. See his biography in the About the Authors section. DANIELLE T. ZARAGOZA is of counsel in Shartsis Friese LLP s Family Wealth Planning Department in San Francisco. Ms. Zaragoza received her B.A. in 1998 from the University of California, San Diego, and her J.D. in 2003 from the University of California, Davis, School of Law.