About the Authors. CEB book: Complete Plans for Small and Mid-Size Estates

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1 CEB book: Complete Plans for Small and Mid-Size Estates About the Authors RICHARD A. BURGER is a sole practitioner in Petaluma, specializing in estate planning and administration. He received his B.A. in 1979 from Sonoma State University, and his J.D. in 1983 from the University of California, Berkeley, School of Law. Mr. Burger is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. SUSANNE B. COHEN, the author of the Medi-Cal Planning portion of chapter 6, is an attorney in private practice in San Francisco, specializing in conservatorships and trust administration, elder financial abuse litigation, long-term care and estate planning, and probate litigation. She received her B.A. from Vassar College and her J.D. from Loyola Law School of Los Angeles. A former legal services attorney specializing in aging and disability issues, she has served as a staff attorney at Legal Assistance for Seniors in Oakland, California Rural Legal Assistance in Modesto, and The Arizona Center for Disability Law. MONICA DELL OSSO is a partner in the firm of Burnham Brown in Oakland, where she heads the Trusts and Estates Practice Group. She received her B.A. in 1971 from St. Mary-ofthe-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. ROBERT L. HARRISON is a partner in the firm of Keegin Harrison Schoppert Smith & Karner LLP in San Rafael, California, where his practice is concentrated in the areas of estate planning, estate and trust administration, and real estate law. He received his B.A. cum laude from the University of California, Los Angeles, in 1974 and his J.D. from the University of California, Hastings College of the Law in Mr. Harrison is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization, and is a member of the State Bar Sections on Trusts and Estates and on Real Property Law. CAROLYN E. HENEL is a partner at Roisman Henel LLP, Oakland. She represents individuals in estate planning, probate and trust administration, family business planning, and charitable giving. In addition, she advises trustees, executors, and beneficiaries in the administration of decedents estates, preparation of estate tax returns, and the administration of

2 revocable and irrevocable trusts. Ms. Henel received her B.A. in 1992 from Yale University and her J.D. in 1996 from the University of Virginia School of Law. Ms. Henel is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. She serves on the Board of Directors of the Volunteer Legal Services Corporation (VLSC) and is a former chair of the Estate Planning Committee of the Alameda County Bar Association. She is a member of the East Bay Trusts & Estate Lawyers and the Trusts and Estates Section of the State Bar of California. Ms. Henel was selected by her peers and the publishers of Law & Politics and San Francisco Magazine as one of Northern California s Super Lawyers from 2004 through 2015, and as one of the Top 50 Women Lawyers in Northern California in 2007, 2010, and She was named one of the Top 100 Attorneys in the United States attending to affluent families by Worth Magazine in 2006 and SANDY KASTEN is a sole practitioner with offices in Arnold and Berkeley. Her practice areas are estate planning and estate and fiduciary tax planning and compliance. Ms. Kasten received her B.A. from San Francisco State University, her J.D. from the University of California, Hastings College of the Law, and her MBA in Taxation from Golden Gate University. She serves as Treasurer of the Calaveras County Bar Association. ANNE BRUNER NASH is of counsel to the firm of Roisman Henel LLP in Oakland. Her practice focuses on estate planning, probate, and trust administration. Ms. Nash received her B.A. with Distinction in 1984 from Stanford University and her J.D. in 1987 from the University of California, Berkeley, School of Law. Ms. Nash is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. She is a member of the Estate Planning Council of the East Bay, the East Bay Tax Club, and the Trusts and Estates Section of the State Bar of California. She is a former chair of the Elder Law subsection of the Alameda County Bar Association. JERILYN PAIK is the principal of the Law Offices of Jerilyn Paik in Sacramento, CA. She is certified as a specialist in her principal areas of practice, which are estate planning, probate, and trust administration. Her certification is by the State Bar of California Board of Legal Specialization. Ms. Paik also serves as a mediator/neutral and represents clients in trust and probate disputed matters. Before opening her own law firm in 1994, Ms. Paik was a partner in a major Sacramento law firm. She received her J.D. from Loyola Law School of Los Angeles in 1979, graduating with honors, and was a member of the Loyola Law Review. She received her undergraduate degree from the University of Southern California. MAYA M. PINCHMAN graduated from the University of California, San Diego in 2006 with a B.A. in Political Science. She received her J.D. in 2010 from California Western School of Law, graduating magna cum laude. While in law school Ms. Pinchman received Academic Achievement Awards in Trial Practice and Professional Responsibility & Negotiations, and tutored first-year law students. Ms. Pinchman is Member at Large of the Elder Law Section of the San Diego County Bar Association as well as a member of the Trusts and Estates Committee of the State Bar of California Trusts and Estates Section. Ms. Pinchman was a volunteer for the Jewish Family Services Bikkur Holim Friendly Visitor Program for over a year, until the birth of her daughter in SANDRA B. PRICE is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization and is a Fellow of the American

3 College of Trust and Estate Counsel (ACTEC). She is a partner with Sideman & Bancroft LLP in San Francisco. Ms. Price is a former member and advisor to the Executive Committee of the Trusts and Estates Section of the State Bar; former Chair of the Bar Association of San Francisco s Estate Planning, Probate and Trust Section; and former Director and President of the San Francisco Estate Planning Council, where she previously served as president. Ms. Price received her law degree from the University of San Francisco and her master s degree (Taxation) from Golden Gate University. NANCY D. RASCH is an attorney in private practice in San Francisco, specializing in conservatorships, guardianships, probate and trust administration, and estate planning. She received her B.A. in 1974 from the University of California, Santa Barbara, and her J.D. in 1980 from Santa Clara University School of Law. Her clients include both individuals and private professional fiduciaries and she frequently serves as court-appointed counsel to conservatees and minors. Before entering private practice she was a staff attorney at Legal Assistance to the Elderly, where she specialized in elder abuse cases. She has been a frequent speaker on elder law issues, is past chair of the San Francisco Consortium for Elder Abuse Prevention, and serves on the San Francisco probate court pro bono mediation panel. STEVEN M. RATNER is the founder of Ratner & Pinchman, APLC. He is certified in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He graduated first in his class from the University of Oregon School of Law and was a member of the Order of the Coif, and Associate Editor of the Oregon Law Review. Mr. Ratner received an LL.M. in Taxation from New York University School of Law where he was a student editor of the Tax Law Review and recipient of the Harry J. Rudnick Memorial Award. Mr. Ratner s work experience includes a 1-year clerkship with the Honorable Herbert Y.C. Choy of the United States Court of Appeals for the Ninth Circuit in Honolulu, Hawaii. He served as an Adjunct Professor of the San Diego State University Seminar in Estate Planning. Mr. Ratner serves on the Board of Directors of Seacrest Holdings Corporation, a not for profit, that supports the activities of Seacrest Village Retirement Communities. Mr. Ratner is admitted to practice in California and New York, is a member of the San Diego County Bar Association, and is a member, and former co-chair, of the Elder Law Section of the San Diego County Bar Association. CATHERINE (KITTY) RAYE-WONG is certified as a specialist in Estate Planning, Trust, and Probate Law by the State Bar of California. A prior judicial advisor for San Mateo County Superior Court, she received her B.A. in English from the College of Notre Dame (now Notre Dame de Namur University) in Belmont, California in 1988, her J.D. from San Francisco Law School in 1993, and her LL.M. in Taxation from Golden Gate University School of Law in She is the owner of Raye-Wong & Associates (previously the Law Office of Richard W. Henson), Attorneys at Law, a specialized full-service estate planning, probate, and trust firm in San Carlos, California. She is a frequent speaker on the related topics of estate planning, a member of the Trusts and Estates Sections of the State Bar of California and San Mateo County Bar Association (past co-chair), and a director for the Conference of Delegates of California Bar Associations. DONALD L. SCOGGINS is partner in the firm of Scoggins & Vo, Los Angeles. He represents clients in the areas of probate, conservatorship, decedent estate administration, trust administration, and estate planning. Mr. Scoggins received his B.A. with High Distinction from the University of Nebraska, Lincoln in 1984 and his J.D. from Loyola Law School of Los

4 Angeles in He lectures to community groups on estate planning and elder law issues and has been a past guest lecturer on elder law for UCLA s masters of social work program. LYNN SEARLE practices trusts and estate law in San Francisco, specializing in estate planning, trust administration, probate, and financial elder abuse. Ms. Searle earned her J.D. at the University of California, Hastings College of the Law and her LL.M. in Taxation at Golden Gate University. A former prosecutor, Ms. Searle has significant experience with elder abuse and has spoken on the subject as it relates to estate planning for the American College of Trust and Estate Counsel, the Bar Association of San Francisco, the Marin Bar Association, Golden Gate University, and Legal InCite (CNET Radio, San Francisco). KEVIN URBATSCH, the author of the Estate Planning to Benefit Disabled Persons portion of chapter 6, is a shareholder of Myers Urbatsch P.C., San Francisco. He received his B.S. from Truman State University in 1988 and his J.D. from St. Louis University College of Law in He teaches and writes extensively on the unique planning needs for individuals with disabilities. He is a member of the Trusts and Estates Section of the State Bar of California, the Bar Association of San Francisco, the National Academy of Elder Law Attorneys, and California Advocates for Nursing Home Reform. MARY K. VO is a partner in the firm of Scoggins & Vo, Los Angeles. Her practice is limited to conservatorship, limited conservatorship, guardianship, estate planning, trust, and probate matters. Ms. Vo received her B.A. in English from the University of California, Los Angeles in 1990 and her J.D. from Loyola Law School of Los Angeles in She has served on the Executive Committee of the Los Angeles County Bar Association Trusts and Estates Section. Ms. Vo has participated actively in the Los Angeles Superior Court Probate Volunteer Panel. About the 2015 Update Authors SARAH S. BROOMER, update coauthor of chapters 4 and 10, is an attorney with the law firm of Hinojosa & Wallet, LLP in Los Angeles. Her practice emphasizes estate planning, conservatorships, and trust and estate litigation. She received her B.A. degree in political science in 2004 from the University of California (Berkeley) and her J.D. degree in 2008 from Southwestern University School of Law. Mrs. Broomer was a judicial extern for the Honorable Aviva K. Bobb (Ret.), the supervising probate judge of the Los Angeles Superior Court. She is on the executive committee of the Beverly Hills Bar Association Trusts and Estates section. SUSANNE B. COHEN is the update coauthor of chapter 6; see her biography in the About STEFANIE S. CUTLER, update coauthor of chapters 2, 4, and 10, has been employed at Bloom & Ruttenberg since Her practice focuses on trust and estate and fiduciary litigation as well as trust and estate administration. She also handles contested and noncontested conservatorship and guardianship matters. She earned two B.A. degrees from the University of Southern California in 2004 in Political Science and Environmental Studies. She received her J.D from Arizona State University in 2007 with a Certificate in Law, Science, and Technology and was a visiting student at the University of Southern California Gould School of Law. Ms. Cutler was a judicial extern for the Honorable Susan R. Bolton, United States

5 District Court, Arizona Division and for the Honorable Joe W. Hilberman (Ret.), Los Angeles Superior Court. Ms. Cutler s article, The AABB S Autologous Blood Donation Suggested Guidance: Autologous Blood, HIV, and the Americans With Disabilities Act, was published in Jurimetrics: Journal of Law, Science, and Technology in She is the current Chair of the Executive Committee of the Trust & Estate Committee of the Beverly Hills Bar Association. In addition, she serves as a co-editor of the Trusts & Estates Bulletin, a monthly e-publication of the Los Angeles County Bar Association and is a member of the executive committee for the Trusts and Estates Section of the Los Angeles County Bar Association. ROBERT L. HARRISON is the update coauthor of chapter 6; see his biography in the About CAROLYN E. HENEL is the update coauthor of chapter 12; see her biography in the About ANNE BRUNER NASH is the update coauthor of chapter 12; see her biography in the About JERILYN PAIK is the update coauthor of chapter 9; see her biography in the About the MAYA M. PINCHMAN is the update coauthor of chapter 11B; see her biography in the About SANDRA B. PRICE is the update author of chapters 11 and 11A; see her biography in the About NANCY D. RASCH is the update coauthor of chapter 4; see her biography in the About the STEVEN M. RATNER is the update coauthor of chapter 11B; see his biography in the About CATHERINE (KITTY) RAYE-WONG is the update author of chapter 8 and update coauthor of chapter 9; see her biography in the About LYNN SEARLE is the update author of chapter 2; see her biography in the About the Authors section of this book. KEVIN URBATSCH is the update coauthor of chapter 6; see his biography in the About the ERIC R. YAMAMOTO, update coauthor of chapters 2, 4, and 10, has his own firm in West Los Angeles. He focuses his practice on probate, conservatorship, and trust matters. Mr. Yamamoto received his B.S. from the University of Southern California School of Business in 1971 and his J.D. from Loyola University School of Law in He belongs to the Trusts and Estates Sections of the Santa Monica Bar Association, Los Angeles County Bar Association, and State Bar of California. He is a co-chair of the Santa Monica Bar Association Probate, Trust, and Estate Planning Section. Mr. Yamamoto has taught at the University of West Los Angeles School of Law and at UCLA Extension, and he has been a speaker at numerous seminars sponsored by the Los Angeles County Bar Association. He periodically serves as an interviewer for the California State Controller s Advisory Probate Referee.

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