Darryl W. Cluster William Finestone Sanford Holo Michael J. Jones

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1 About the Authors Darryl W. Cluster is with the Los Angeles office of Greenberg Glusker, where his practice focuses on all aspects of estate planning and trust administration. In addition, he specializes in the formation and representation of nonprofit organizations including private foundations and public charities. Mr. Cluster received his AB and MA degrees from the University of Southern California and his JD degree from the University of California School of Law (Boalt Hall). He has lectured and written on estate planning topics. William Finestone is a member of the Los Angeles firm of Finestone & Richter, practicing in the areas of taxation and estate planning. He received his BS, MBA, and JD degrees from the University of California School of Law (Los Angeles). Mr. Finestone is a Fellow of the American College of Trust and Estate Counsel and is Certified by the State Bar of California Board of Legal Specialization as a Specialist in Estate Planning, Trust and Probate Law. He has written and lectured extensively on charitable giving topics and various other tax topics. Sanford Holo is a partner in the Los Angeles office of Musick Peeler and Garrett LLP, counseling as a tax and as a transactional lawyer individuals and various types of business entities. He received his BA degree from the University of Michigan, his JD from Harvard Law School, and his LLM in Taxation from New York University. Mr. Holo is an Adjunct Professor at Loyola Law School. He has lectured and written extensively in the field of taxation, including for a number of CEB programs and publications. Mr. Holo is a Fellow of the American College of Tax Counsel, Former Chair of the Taxation Section of the Los Angeles County Bar Association (LACBA), and the 2006 recipient of the LACBA Taxation Section s Dana Latham Memorial Award. Michael J. Jones is a partner in Thompson Jones LLP, in Monterey, and holds CPA licenses in California and Minnesota. He is a consultant in the areas of wealth transfer strategy, probate matters, and family business transitions. Mr. Jones and his partner, DeeAnn L. Thompson, CPA, founded The Institute on Family Wealth at New York University. They served for four years as co-chairs and presenters at its annual conference dedicated to a multi-generation and multi-disciplinary approach to planning. Mr. Jones is the author of The

2 Pension Answer Book: Special Supplement on the Final Regulations Governing Minimum Required Distributions (Panel Publishers, June 2002). He serves on the Editorial Advisory Board of Trusts and Estates as Chair, Retirement Benefits Committee. In addition to serving as adjunct faculty at Santa Clara University School of Law and St. Thomas University s Center for Family Enterprise, Mr. Jones has been a featured lecturer at: UCLA-CEB Estate Planning Institute; The Federal Institute on Taxation, NYU; The Summer Institute In Taxation, Introduction to Estates and Trusts, NYU (Chair); Notre Dame Institute on Estate Planning, and many others. He has been a course developer and lecturer for the California CPA Education Foundation. Solomon (Sonny) Kamm is Senior Vice President and General Counsel for The Capital Group Companies, Inc., in Los Angeles. He received his B.S. from the University of Illinois and his JD from New York University School of Law; he is also a Certified Public Accountant. Mr. Kamm is a Fellow of the American College of Trust and Estate Counsel and a former Chair of the Probate and Trust Law Section of the Los Angeles County Bar Association. Prior to joining the Capital Group investment management firm, he was a tax and personal estate planning partner with O Melveny & Myers. Mr. Kamm s practice included advising art collectors and serving as the attorney for a number of single-owner sales at Sotheby s and Christie s. Mr. Kamm and his wife Gloria are ardent and sophisticated art collectors. The Kamms are owners of the largest (more than 10,000 objects) and most comprehensive teapot collection in the world. The Artful Teapot exhibit drawn from their collection traveled to nine museums in the United States and Canada. The Kamms have established the Kamm Teapot Foundation so that their teapot collection will be preserved for the enjoyment of future generations. Mr. Kamm presented remarks entitled 45 Years in 45 Minutes at the 29th Annual UCLA/CEB Estate Planning Institute luncheon on May 18, Margaret G. Lodise is a partner with the Los Angeles firm of Sacks, Glazier, Franklin & Lodise LLP, specializing in estate, trust, and conservatorship litigation. She received her BA from Pomona College, her JD from the University of California School of Law (Los Angeles), and her LLM in taxation from Loyola Law School. Ms. Lodise is a Fellow of the American College of Trust and Estate Counsel and a member of the Executive Committee of the State Bar of California Trusts and Estates Section. She has served as an expert witness and regularly speaks on estate and trust-related issues. Ms. Lodise is a former Chair of the Executive Committee of the Trust and

3 Estate Section of the Los Angeles County Bar Association and a former President of the Women Lawyers Association of Los Angeles. Carlyn S. McCaffrey is a partner with Weil, Gotshal & Manges LLP, New York, New York, and an Adjunct Professor of Law at New York University School of Law. Mrs. McCaffrey received her LLB and her LLM from the New York University School of Law. She is a fellow and a past president of the American College of Trust and Estate Counsel, and a member and former vice president of the International Academy of Trust & Estate Counsel. In addition, Mrs. McCaffrey is a former member of the Council of the Real Property Probate and Trust Section of the American Bar Association, the former Chair of the Section s Generation-Skipping Transfer Tax Committee, a member of the Tax Section of the New York State Bar Association and a Co-Chair of the Section s Estates and Trusts Committees, and a member of the Advisory Committee of the University of Miami s Philip E. Heckerling Institute on Estate Planning. Valerie J. Merritt is a partner with the Pasadena firm of Calleton, Merritt, De Francisco & Real-Salas, LLP, which focuses on estate and tax planning, trust administration, probate, and elder law. She received her BA from Occidental College and her JD from the University of California School of Law (Los Angeles). Ms. Merritt lectures for bar and estate planning groups, has written a number of articles for estate planning journals, and is the co-author of prior editions of California Probate Workflow Manual Revised (rev ed Cal CEB 1989). She is a Fellow of the American College of Trust and Estate Counsel and a former Chair of the Executive Committee of the Trusts and Estates Section of the State Bar of California. She is also a member and former Chair of the Executive Committee of the Probate and Trust Law Section of the Los Angeles County Bar Association (LACBA) and is one of the LACBA s Delegates to the Conference of Delegates of California Bar Associations. Louis A. Mezzullo is a partner in the Rancho Santa Fe office of Luce, Forward, Hamilton & Scripps LLP. His principal areas of practice are taxation, estate and business succession planning, and employee benefits. He received his BA and MA degrees from the University of Maryland and his JD from the University of Richmond Law School, where he was an adjunct professor of law from 1978 until Mr. Mezzullo is the immediate Past Chair of the American College of Tax Counsel, a Fellow and former Regent of the American College of Trust and Estate Counsel (ACTEC), a former Chair of ACTEC s Business Planning, Employee Benefits in Estate Planning,

4 and Elder Law Committees. He is an Academician and Vice President of the International Academy of Estate and Trust Law, the current Chair of the Business Planning Subcommittee of the Estate and Gift Taxes Committee of the ABA Section of Taxation and Vice-Chair of publications of the Section of Taxation, Past Chair of the ABA Section of Real Property, Probate and Trust Law, and a Member of the Advisory Committee of the Heckerling Institute on Estate Planning. Virginia Palmer is a partner with the Oakland firm of Fitzgerald, Abbott & Beardsley LLP and chair of its Estates and Trusts and Elder Law Practice Group, focusing her practice on estate planning, probate, trust administration, and elder law and mediation. She received her BA from California State University at San Francisco and her JD from Golden Gate University School of Law. Ms. Palmer was formerly certified by The State Bar of California Board of Legal Specialization as a Specialist in Family Law and has particular expertise in estate planning for both traditional and non-traditional families. Ms. Palmer is a frequent lecturer on estate planning-related issues and is one of the authors of California Domestic Partnerships (Cal CEB 2005). Pam H. Schneider is a member of Gadsden Schnieder & Woodward LLP, Philadelphia and King of Prussia, Pennsylvania. She received her BA cum laude from the University of Pennsylvania and her JD from Columbia University. She is a Fellow of the American College of Trust and Estate Counsel and an Adjunct Professor of New York University School of Law. Peter S. Stern, Palo Alto, practices in the areas of estate planning and elder law, and is an expert in the areas of conservatorships, asset protection, incapacity planning and Medi-Cal planning. He received his CEP from the Institut d Etudes Politiques, Paris, France, his BA from Denison University, his MA from Princeton University and his JD from Stanford University. Mr. Stern is Certified by The State Bar of California Board of Legal Specialization as a Specialist in Estate Planning, Trust and Probate Law. He is a former member of the Board of Trustees of the Santa Clara County Bar Association and former Chairman of its Estate Planning, Trust and Probate Section; he is currently the vice Chair of the Executive Committee of the State Bar of California Trusts and Estates Section and a member of the Judicial Council of California Probate and Mental Health Advisory Committee. Mr. Stern is a frequent lecturer on estate planning and elder law topics, particularly in the areas of incapacity and asset protection. Karl I. Swaidan is the Managing Partner of the Pasadena firm of Hahn & Hahn LLP, where his practice focuses on business

5 organizations, estate planning, probate and estate administration and taxation law. He received his BS, MBT, and JD degrees from the University of Southern California. Mr. Swaidan is certified by the State Bar of California Board of Legal Specialization as a Specialist in Taxation Law. He is also a Certified Public Accountant and a member of both the California Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Robert E. Temmerman, Jr. is the managing partner in the trust and estate law firm of Temmerman & Cilley, LLP, located in San Jose, specializing in estate planning, decedent estate administration, and estate and trust litigation. He is certified as a Specialist in Estate Planning, Probate and Trust Law by the State Bar of California Board of Legal Specialization. He is also a Fellow of the American College of Trust and Estates Counsel. He has served as an Adjunct Faculty member of the Santa Clara University School of Law teaching estate planning and taxation. Mr. Temmerman s practice focuses on estate planning for both large and moderate estates with specific emphasis on family wealth preservation. His decedent administration practice focuses on postmortem tax planning, federal estate tax and gift tax return preparation. His subspecialty is Court reformation of trusts. His practice includes estate and trust litigation, mediation and other mechanisms for alternative dispute resolution. He serves frequently as a Court-appointed referee in complex estate and trust litigation matters and disputed accounting matters. Robert S. ( Rust ) Tippett is a trusts and estates attorney with Greenberg Glusker in Los Angeles. He received his BA from Yale University and his JD from the University of Michigan. Mr. Tippett is an adjunct Professor of Law at USC Law School and former Chair of the Estate and Gift Tax Section of the Los Angeles County Bar Association. He has authored chapters on Trustee Compensation and the Income Taxation of Trusts in the CEB publication California Trust Administration (2d ed Cal CEB 2001).