THROUGH THE LOOKING GLASS:

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1 THROUGH THE LOOKING GLASS: NOVEMBER 5, 2004 (CONTINUING EDUCATION CREDITS) A REFLECTION OF CURRENT ESTATE AND GIFT PLANNING ISSUES Dear Colleague, It is with great pleasure that we invite you to join us for St. John s Regional Medical Center and St. John s Pleasant Valley Hospital Foundations inaugural symposium in estate planning for Estate Planning professionals. Entitled Through the Looking Glass: A Reflection of the Current Issues in Estate and Gift Planning, this one-day event will be held on Friday, November 5th at the Courtyard by Marriott in Oxnard. The program is part of St. John s efforts to expand and build relationships with leading professionals and stakeholders in the community. It offers an impressive line-up of distinguished speakers and, according to our sources, may be one of the first times that such a group has ever been assembled in Ventura County. All professionals whose practices involve tax, estate and financial planning will benefit by attending this full-day program and learning, discussing, and brainstorming ideas relevant to their fields of expertise. We are proud to be offering such a prestigious event and encourage you to take part in this significant symposium. This is an opportunity not to be missed. We look forward to seeing you on November 5 th. Sincerely, Bernard D. Bernacchi Symposium Co-Chair Robert B. England Symposium Co-Chair

2 For Attorneys, CPA s and Financial Planners Save the Date! November 5, 2004 Courtyard by Marriott 600 East Esplanade Drive Oxnard, CA :30 a.m. Registration 8:00 a.m. 3:15 p.m. Program FROM SOUTH Take the US-101 N toward VENTURA Turn LEFT on VINEYARD AVE Turn LEFT onto E. ESPLANADE DR To COURTYARD FROM NORTH Take the US-101 S toward Oxnard Turn RIGHT on VINEYARD AVE Turn LEFT onto E. ESPLANADE DR To COURTYARD THANK YOU TO OUR SPONSORS THANK YOU TO OUR PARTNERING ORGANIZATIONS SYMPOSIUM PLANNING COMMITTEE: Bernard D. Bernacchi, Symposium Co-Chair Soares, Sandall, Bernacchi & Petrovich, LLP Robert B. England, Symposium Co-Chair Ferguson, Case, Orr, Paterson & Cunningham Roger L. Lund Law Offices of Gose, Lechman & Lund Jerry Zins, Jr. CFP ChFC Summit Financial SYMPOSIUM BLUE RIBBON COMMITTEE: Rod Andrews, CPA Andrews and Associates Frank C. Crowley, CPA, CFP Wolfe, Emch & Crowley, Accountancy Corp. Robert Detterman Bo-Gin Financial, Inc. David E. Edsall Edsall & Norris, Attorneys At Law William D. Fairfield Fairfield & Freeman John T. Foster, Jr., CPA Foster, Griffith & Allen, Inc., CPA s Gregory R. Gose Law Offices of Gose, Lechman & Lund Chris Gray Van Sickle & Rowley, LLP Michael M. Israel Norman, Dowler, Sawyer, Israel, Walker & Barton, LLP Thomas E. Laubacher, Jr. Laubacher Insurance Agency Laura K. McAvoy Jackson, DeMarco, Peckenpaugh Patti Morgan, CFP LPL Financial Services Ruth D. Morrow Alexander, Clayton, Morrow & Wilson, LLP Scott B. Samsky Nordman, Cormany, Hair & Compton Craig J. Skeels, CFP, CLU, CHFC Skeels, Fox & Associates Ron D. Speakman, CPA Linda L. Tucker, CPA Tucker, Tucker & Company, CPAS SPONSORS (as of 8/10/04) Bank of America Pacific Coast Business Times Santa Barbara Bank & Trust Wells Fargo Bank PARTNERING ORGANIZATIONS CPA Law Society California Society of CPAs - Channel Counties Chapter Estate Planning Council of Ventura County Financial Planning Association of Ventura County Society of Financial Services Professionals Ventura County Bar Association CONTINUING EDUCATION CREDITS: CFP Board, 5 Hours 5 Hours Ventura County Bar Association 5 Hours California Board of Accountancy - 5 Hours

3 7:30 a.m. Registration/ Complimentary Continental Breakfast Hosted by Santa Barbara Bank & Trust 8:00 a.m. Welcome/Introductions Bernard D. Bernacchi and Robert B. England, Symposium Co-Chairs 8:10 a.m. Community Healthcare Update Mike Murray, President SJRMC/SJPVH 8:30 a.m. Retirement: The Peaks and Valleys of Good Business Planning PRESENTER: Charles Schultz As business owners approach retirement, they need to plan for the future. Will there be a sale to a new buyer? Can there be a sale with zero tax? Can income taxes be reduced on retirement income? What tax issues are involved when passing the business on to family? All of these questions and more will be addressed in this informative presentation highlighting the peaks and valleys of business planning. CHARLES SCHULTZ Charles Schultz is an attorney specializing in charitable giving and estate planning. He is President of Crescendo Interactive, Inc. and is the principal author of the Crescendo Planned Giving Software. He writes, speaks and publishes extensively each year and teaches 30 planned giving seminars annually in addition to assisting a select group of business owners/trustees of major charities in estate planning, and is a frequent speaker on IRS practice and procedure and estate & gift taxation. 9:30 a.m. Break 9:45 a.m. Unlocking the New Probate Code: The Prudent Investor Act PRESENTER: Darryl Meyers DARRYL MEYERS How do the fundamentals of Modern Portfolio Theory apply to fiduciary investing under the California Uniform Prudent Investor Act (UPIA)? This presentation will emphasize the need to clearly define investment procedures to meet traditional fiduciary obligations within the updated framework of the UPIA and will also explore alternative measures of risk assessment beyond those traditionally utilized. Darryl Meyers is the National Managing Director of Wealth Planning for Wells Fargo Private Client Services, supervising offices in Los Angeles, San Francisco, Denver and Minneapolis. He received his JD from Hamline University School of Law and his LL.M, from William Mitchell College of Law, where he has served as Distinguished Visiting Tax Professor. Darryl is a much sought after speaker at continuing legal education seminars. 10:45 a.m. Break

4 11:00 a.m. Probate in Today s Legal Climate PRESENTER: Honorable Melinda Johnson Probate attorneys can only present an accounting to the court based on what their client-trustee/conservator gives them. Therefore, preparing the fiduciary before the role is assumed is critical. In addition, probate cases may not be simply about money and may involve many underlying issues. This presentation will explore how to deal with those issues during the accounting period and ensure that the probate accounting is properly prepared and presented. MELINDA JOHNSON Melinda Johnson retired in September, 2002, after 20 years on the Superior Court. During her tenure as a judge, she managed the Probate Calendar on four separate occasions, managed the dependency court, and handled guardianships and the Mental Health calendar. As a private mediator and arbitrator, nearly 1/3 of her caseload in Ventura County has involved probate and probate accountings. 12:00 p.m. Complimentary Luncheon Hosted by Bank of America SPEAKER: William E. Paterson Ferguson, Case, Orr, Paterson & Cunningham 1:15 p.m. Hot Topics with Estate Tax Returns and Audits PRESENTERS: Keith Schiller & David Fogel KEITH SCHILLER Recent developments with estate and gift tax substantive issues and insight to estate, gift and GST audit and appellate practice will be discussed in a lively point-counterpoint format. Significant topics include practical approaches to adequate disclosure requirements for gift tax returns, hot issues involving valuation and section 2036 issues, appeal and mediation rights and more. Expect a dynamic discussion. Keith Schiller is a shareholder with the Schiller Law Group, a Professional Law Corporation of Orinda, California, and a Certified Specialist by the State Bar in both Taxation Law and Estate Planning, Probate and Trust Law. He has authored and taught nine courses for the CPA Education Foundation and CPA since 1987, for which he received the CPA Foundation Award for Outstanding Teaching Materials in July, DAVID FOGEL David N. Fogel is a Senior Estate Tax Attorney with the Los Angeles Estate & Gift Tax Division of the Internal Revenue Service. He practiced estate planning and controversy work in the private sector with the law firm of Hoffman, Sabban & Watenmaker and is a frequent speaker on IRS practice and procedure and gift taxation. He is an Adjuct Professor at the University of West Los Angeles School of Law. 3:00 p.m. Closing Remarks Bernard D. Bernacchi & Robert B. England, Symposium Co-Chairs

5 NOVEMBER 5, 2004 ( Continuing Education Credits) THROUGH THE LOOKING GLASS: a reflection of current estate and gift planning issues This program is designed to educate and enlighten all participants by providing a helpful overview of several current estate and gift planning issues. Sponsored by St. John s Regional Medical Center and St. John s Pleasant Valley Hospital Foundations, this symposium brings estate planning professionals together with several of the top speakers in their fields, offering a significant opportunity for dynamic exchange and in-depth exploration of relevant issues. Continuing Education Units and a symposium handbook will be provided. Please complete and return card with registration payment to: St. John s Foundation Attn: Nate Nusbaum, V.P., Development 1600 N. Rose Avenue Oxnard, CA Nusbaum@CHW.edu Name Company Address Phone FAX Home Cell Phone MC VISA Credit Card # Exp. Date: or make check payable to SJRMC Foundation. RESERVATIONS REQUIRED BY OCTOBER 29, 2004 Information: (805) FAX: (805) EARLY BIRD REGISTRATION (MUST BE RECEIVED BY OCTOBER 22 ND ) $75.00 Industry rate $50.00 Members of partner organizations AT DOOR REGISTRATION: $ Industry rate $75.00 Members of partner organizations Fees include breakfast and lunch - SEE INSIDE FOR LIST OF PARTNER ORGANIZATIONS -