About the Authors. CEB Book: California Estate Planning

Transcription

1 CEB Book: California Estate Planning About the Authors CEB is grateful to the following members of the California State Bar who served as authors of this book: RICHARD S. AIELLO is a sole practitioner in Concord. He received his A.B. degree in 1980 from the University of California, Berkeley, and his J.D. degree in 1983 from the University of California, Berkeley, School of Law. Mr. Aiello is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He is the author of Chapter 9 (Powers of Appointment). SONDRA J. ALLPHIN was an attorney with the law firm of Temmerman, Cilley & Kohlmann, LLP, and is now a sole practitioner in San Jose. Her practice emphasizes estate planning, incapacity planning, and trust and decedent estate administration. She received her B.A. degree in psychology in 1982 from Salem State College and her J.D. degree in 2003 from Santa Clara University. Ms. Allphin 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 co-author of Chapter 4 (Additional Property Transfer Obstacles for Married Persons and Registered Domestic Partners). ALAN LEIGH ARMSTRONG is a sole practitioner in Huntington Beach. His practice emphasizes estate planning, conservatorships, wills, and trusts. He received his B.A. degree in Physics in 1967 from the University of California, Riverside, and his J.D. degree in 1984 from Western State University. He is an Adjunct Professor of Law at Trinity Law School, where he teaches Wills, Trusts, and Estate Planning. He has been president of the West Orange County Bar Association and is a member of the Christian Legal Society and the Orange County Bar Association. Mr. Armstrong is the author of Chapter 28 (Power of Attorney for Financial Matters). JAMES R. BIRNBERG is a partner in the firm of Oldman, Cooley, Sallus, Birnberg & Coleman LLP in Encino. He received his B.A. degree in history in 1961 from Pomona College and his M.A. degree in history in 1962 from Stanford University, where he was a Woodrow Wilson Scholar. Mr. Birnberg received his J.D. degree in 1965 from the University of California, Berkeley, School of Law. His practice focuses on estate planning; probate and trust administration; postmortem planning; death, gift, and fiduciary income taxation; and real property tax as it pertains to estate planning, probate, and trust administration. Prior to joining Loeb & Loeb in 1980, Mr. Birnberg was a staff attorney with the California State Controller s Office, Inheritance and Gift Taxation Division. He is a Fellow of the American College of Trust and Estate Counsel and a past

2 member of the Executive Committees of the Taxation Section and Trusts and Estates Section of the State Bar of California. Mr. Birnberg is the author of Chapter 14 (State Death Taxes). FRAYDA L. BRUTON is a former member of California Trust and Estate Counselors LLP and is now a sole practitioner in Sacramento. She received her B.A. degree from Wayne State University and her J.D. degree in 1985 and her LL.M. degree 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 a former member of the Executive Committee of the California State Bar Trusts and Estates Section and Vice-Chair of the Sacramento County Bar Probate and Estate Planning Section. Ms. Bruton is a frequent author and speaker on various estate planning topics, including ethics and change-in-ownership rules, and is a co-author of the original edition of Handling Postmortem Trust Administration: A Checklist (Cal CEB Action Guide), published in She is the author of Chapter 15 (California Real Property Tax). RICHARD BURGER is a sole practitioner in Petaluma, specializing in estate planning and administration. He received his B.A. degree in 1979 from Sonoma State University and his J.D. degree 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. He is the author of Chapter 20 (Annuities). MICHAEL BURNSTEIN is a former shareholder of Heller Ehrman and is now a partner of Schiff Hardin LLP in San Francisco, specializing in wealth management and tax-exempt organizations. He received his B.S. degree in 1992 and his J.D./M.B.A. degree in 1995 from St. John s University, and his LL.M. degree in 2002 from New York University. Mr. Burnstein serves as an adjunct professor in the LL.M. (Taxation) program at Golden Gate University. He is the author of Chapter 23 (Charitable Giving). PATRICIA A. CAIN is Inez Mabie Distinguished Professor of Law at Santa Clara University School of Law. She teaches courses in federal taxation, property, wills and trusts, and sexuality and the law. Most of her recent scholarship focuses on tax planning for same-sex couples. She has recently launched a blog called Same Sex Tax Law. She received her A.B. degree from Vassar College and her J.D. degree from the University of Georgia. Professor Cain began her law-teaching career in 1974 at the University of Texas, where she was a member of the faculty for 17 years. She then joined the law faculty at the University of Iowa, where she held the Aliber Family Chair in Law and served as Interim Provost of the University and later as Vice Provost. Professor Cain has been a member of the Santa Clara University School of Law faculty since She is the author of Rainbow Rights: The Role of Lawyers and Courts in the Lesbian and Gay Civil Rights Movement (2000) and Sexuality Law (2d ed 2009) (with Arthur S. Leonard). Professor Cain is a member of the American Law Institute and a fellow of the American College of Trust and Estate Counsel. She is a co-author of Chapter 4 (Additional Property Transfer Obstacles for Married Persons and Registered Domestic Partners).

3 THEODORE E. CALLETON is a partner of Calleton, Merritt, De Francisco & Bannon, LLP in Pasadena. He received his B.A. degree in 1956 from Yale University and his LL.B. degree in 1962 from Columbia University. Mr. Calleton has taught in the Masters programs at the University of Southern California and Golden Gate University and is currently an adjunct professor of law at Loyola Law School, Los Angeles. He has authored or coauthored various estate planning books and articles as well as Calleton s Wills & Trusts, a computerized form drafting system. Mr. Calleton is a Fellow of the American College of Trust and Estate Counsel and an Academician of the International Academy of Estate and Trust Law. He is a former Chair of the Los Angeles County Bar Tax and Probate Sections and has served on the UCLA-CEB Estate Planning Institute Advisory Board since its inception. He received the Dana Latham Memorial Award from the Los Angeles County Bar Tax Section in He is a co-author of Chapter 13 (Taxing Income of Estates and Trusts). SANDRA J. CHAN is a sole practitioner in Santa Barbara, specializing in estate planning, trusts, and probate law. Ms. Chan received her B.A. degree in 1976 from the University of California, Los Angeles, and her J.D. degree in 1979 from the University of California, Davis, School of Law. She is a Fellow of the American College of Trust and Estate Counsel. Ms. Chan is a former member of the Executive Committee of the Trusts and Estates Section of the State Bar of California and served as Editor of the Estate Planning Trust & Probate News (now the California Trusts and Estates Quarterly). She is the author of Chapter 7 (Nonprobate and Nontrust Transfers at Death). JEFFREY C. DE FRANCISCO is a partner of Calleton, Merritt, De Francisco & Bannon, LLP, a boutique firm in Pasadena specializing in estate planning and estate and trust taxation and administration. He received his A.B. degree from Occidental College, his J.D. degree from Southwestern University School of Law, and his LL.M. degree (Taxation) from Loyola Law School, Los Angeles, where he is currently an adjunct professor in the LL.M. program. Mr. De Francisco has co-authored articles on estate planning and regularly lectures on the topic. He is a co-author of Chapter 13 (Taxing Income of Estates and Trusts). MONICA DELL OSSO is a partner in the firm of Burnham Brown in Oakland, where she heads the Trust and Estate Planning Practice Group. She received her B.A. degree in 1971 from St. Mary-of-the-Woods College, her J.D. degree in 1981 from the University of California, Berkeley, School of Law, and a Ph.D. degree 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. Ms. Dell Osso is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. She is the author of Chapter 12 (Income Tax Basis). JEFFREY A. DENNIS-STRATHMEYER practices law in Lafayette. He received his B.A. degree in 1967 from Stanford University and his J.D. degree in 1973 from the

4 University of California, Davis, School of Law. He served as the legal editor of the CEB Estate Planning and California Probate Reporter from 1982 until 2012 and is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He is the author of more than 40 published articles and book chapters on estate planning topics, including Chapter 3 (Property Transfer Obstacles), Chapter 23A (Charitable Lead Trusts), Chapter 25 (Valuation Freeze Techniques), and Chapter 27 (Disclaimers: Predeath Planning). ERIK DRYBURGH is a member of Adler & Colvin in San Francisco, specializing in charitable giving, estate planning, and nonprofit organizations. He received his B.A. degree in 1977 from the University of Wisconsin-Madison and his J.D. degree in 1981 from the University of California, Berkeley, School of Law. Mr. Dryburgh is a member of the Board of Directors of the Northern California Planned Giving Council. He is the author of Chapter 24 (Charitable Remainder Trusts). JON J. GALLO is a member of Greenberg Glusker Fields Claman & Machtinger LLP in Los Angeles. He received his B.A. degree in 1964 from Occidental College and his J.D. degree in 1967 from the University of California, Los Angeles, School of Law. He is a Fellow of the American College of Trust and Estate Counsel and an Academician of the International Academy of Estate and Trust Law. Mr. Gallo is the former chair of the UCLA-CEB Estate Planning Institute and the American Bar Association s Committee on Life Insurance Planning. He is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He has authored more than 75 published articles, treatises, and monographs on all aspects of estate planning. He and his wife, Eileen Gallo, are coauthors of the book Silver Spoon Kids a guide for educating the children of affluent parents about money. He is the author of Chapter 19 (Use of Life Insurance in Estate Planning). STEVEN MURRAY GOLDBERG is a partner in the firm of Friedemann Goldberg LLP (formerly Friedemann O Brien Goldberg & Zarian LLP) in Santa Rosa, specializing in estate planning, tax, trust and estate administration, and business law. He received his B.A. degree in 1979 from California State University, San Jose, and his J.D. degree 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. He is the author of Chapter 18 (Business Entity Valuation Planning Strategies). LEAH V. GRANOF is in private practice in Encino. She concentrates her practice on legal problems of the elderly, clients facing long-term illness or disability, Medi-Cal asset preservation, and trust disputes. Ms. Granof received her undergraduate degree from the University of Southern California and her J.D. degree from the San Fernando Valley College of Law. She has served as member and advisor of the Executive Committee of the Trusts and Estates Section of the State Bar of California and has chaired its Incapacity Committee and Elder Law Subcommittee. Ms. Granof is a member of the National Academy of Elder Law Attorneys and the California Advocates for Nursing Home

5 Reform (CANHR). She is founder and two-term past president of the Southern California Council of Elder Law Attorneys (SCCELA). Ms. Granof is a frequent lecturer for CEB, participates in attorney training seminars for CANHR, and speaks regularly at senior centers, nursing homes, caregiver centers, and to professional groups on government benefits and comprehensive planning for aging and incapacity. She is a three-time recipient of the State Bar Board of Governors Wiley W. Manuel Award for Pro Bono Legal Services. She is the author of Chapter 29 (Health Care Decision Planning). SUSAN T. HOUSE is a member of the firm of Hahn & Hahn LLP in Pasadena. Her practice focuses on estate planning, conservatorships, and probate and trust administration. She received her A.B. degree in 1971 from Wellesley College and her J.D. degree in 1975 from the University of California, Los Angeles, School of Law. She has been a speaker at the USC Probate and Trust Conference, the USC Tax Institute, and the UCLA-CEB Estate Planning Institute, and is on the planning committee of the USC Tax Institute and the UCLA-CEB Estate Planning Institute. Ms. House was coauthor of the second edition of California Conservatorships and Guardianships (superseded by California Conservatorship Practice (Cal CEB) and California Guardianship Practice (Cal CEB Annual)) and is co-editor with Bruce S. Ross of The Guide to the California Rules of Professional Conduct for Estate Planning, Trust and Probate Counsel, published by the Trusts and Estates Section of the California State Bar. A Fellow of the American College of Probate Counsel, she is past California State Chair and is currently on the Board of Regents. Ms. House is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. She is past Chair of the Trusts and Estates Section (formerly the Estate Planning, Trust & Probate Law Section) of the California State Bar, a member of the Executive Committee of that Section, and a former Editor of California Trusts & Estates Quarterly. She is the author of Chapter 2 (Ethical Considerations). RICHARD S. KINYON was a partner in the San Francisco firm of Morrison & Foerster, LLP, and is now a partner of Shartsis Friese LLP, where he specializes in tax, estate planning, and estate and trust administration. He received his B.A. degree in 1961 and his LL.B. degree in 1965 from the University of Minnesota and was President of the Minnesota Law Review. He is a Fellow of the American College of Trust and Estate Counsel, an Academician of the International Academy of Estate and Trust Law, and a member of the American Law Institute. He is also a member of the Advisory Board of the UCLA-CEB Estate Planning Institute. Mr. Kinyon was a member of the Probate and Trust Law Committee of the State Bar of California ( ), a member of the Board of Directors ( ) and President ( ) of the San Francisco Estate Planning Council, and Chair of the Trusts and Estates Section of the Bar Association of San Francisco (2001). Mr. Kinyon is certified as a specialist in Taxation Law by the State Bar of California Board of Legal Specialization. He is a co-author of Chapter 1 (Overview of Estate Planning Practice) and the author of Chapter 17A (Family Investment Companies).

6 BETH L. KRAMER received her B.S. and B.A. degrees in 1982 from the State University of New York at Binghamton and her J.D. degree (cum laude) in 1985 from Boston University School of Law. She is the founder of Kramer Law Group, with offices in San Francisco and San Rafael, specializing in estate planning, trusts, and probate law. She is a member of the Bar Association of San Francisco (President, Probate and Trust Law Section, 2000), the Marin County Bar Association (Section on Probate and Trust), American Bar Association (Sections on Taxation, Real Property and Probate), and the Estate Planning Councils in San Francisco and Marin County. Ms. Kramer 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 co-author of Chapter 10 (Estate and Gift Taxes). JOEL A. LEVINE is a sole practitioner in Los Angeles, specializing in tax, estate planning, and business planning. He received his B.A. degree in 1969 from the University of California, Los Angeles, and his J.D. degree in 1972 from the University of California, Los Angeles, School of Law. He has been an adjunct professor of law at Whittier College of Law and a speaker for CEB programs. Mr. Levine is certified as a specialist in Taxation Law and Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He is the author of Chapter 17 (Marital Deduction Planning). ROBERT J. LOWE is a partner at Mitchell Silberberg & Knupp, Los Angeles, specializing in employee benefits and executive compensation. He received his B.A. degree in 1975 from the State University of New York at Binghamton and his J.D. degree in 1978 from the University of California, Berkeley, School of Law. He is the author of Chapter 22 (Executive Compensation and Stock Options). KIM MAROIS is a principal with Clement, Fitzpatrick & Kenworthy, Inc., in Santa Rosa. Her practice focuses on estate planning, probate, trusts, and estates. She received her B.S. degree in 1972 from the University of California, Berkeley, and her J.D. degree in 1976 from the University of California, Hastings College of the Law. She is a member of the Bar Association of San Francisco (Co-Chair, Taxation Section, 1989), the Sonoma County Bar Association, and the State Bar of California (Taxation Section: Chair, Education Committee, ; Member, Executive Committee, ). Ms. Marois is a frequent lecturer on estate planning topics. She is the author of Chapter 11 (Generation-Skipping Transfer Tax). JOHN MILGATE is in private practice in Walnut Creek, specializing in elder law. He received his B.A. degree in 1974 from Biola College and his J.D. degree in 1978 from Golden Gate University. He is certified as an Elder Law Attorney by the National Elder Law Foundation, as approved by the State Bar of California Board of Legal Specialization. He is the author of Chapter 30 (Transfers in Medi-Cal Planning). GENEVIEVE M. MOORE is of counsel in the firm of Morrison & Foerster, LLP, in San Francisco. She represents individual clients in the areas of estate planning, estate and trust administration, estate and gift taxation, and charitable gift planning. Ms. Moore received her B.A. degree (magna cum laude) in 1981 from Dominican College of San Rafael and her J.D. degree in 1989 from the University of California, Hastings College of

7 the Law. She is a member of the sections on estate planning, probate, trust, and taxation law of the American, California, District of Columbia, and San Francisco Bar Associations, and currently on the Board of the Trusts and Estates Section of the Bar Association of San Francisco. Ms. Moore is a writer and lecturer for CEB and for Leave A Legacy, a public awareness program of the Northern California Planned Giving Council. She is a co-author of Chapter 1 (Overview of Estate Planning Practice) and the author of Chapter 21A (IRC 529 College Savings Accounts). LISA K. Y. NAKAHARA is an associate with the Kramer Law Group, with offices in San Francisco and San Rafael, specializing in probate, trust administration, and estate planning. She received her B.A. degree (summa cum laude) in 1996 from Claremont McKenna College and her J.D. degree in 1999 from the University of California, Hastings College of the Law. She received a CALI Excellence for the Future Award in Estate Planning. Ms. Nakahara is a member of the Bar Association of San Francisco (Probate and Trust Section) and the Marin County Bar Association (Probate and Trust Section) and Hawaii State Bar Association. She is a co-author of Chapter 10 (Estate and Gift Taxes). MARIA E. NÚÑEZ is a partner in the Palo Alto office of Baker & McKenzie, where she heads the Estate Planning and Tax Practice Group. She provides international tax and estate planning services to foreign and domestic clients of the firm and provides general estate planning services to the firm s United States clients. Ms. Núñez received her B.S. degree (summa cum laude) in 1983 from San Diego State University and her J.D. degree (magna cum laude) in 1987 from the University of San Diego Law School. She lectures frequently to professional and nonprofessional groups on estate planning and tax issues. Ms. Núñez has also written articles for industry and trade publications. She is a co-author of Chapter 16 (Basic International and Noncitizen Transactions). MARSHAL A. OLDMAN is a partner in the firm of Oldman Cooley Sallus Birnberg & Coleman in Encino. His practice focuses on probate administration and litigation and estate planning. Mr. Oldman received his B.A. degree in 1973 from the University of Southern California and his J.D. degree in 1976 from the University of California, Los Angeles, School of Law. He is past chair of the Trust and Estate Section of the Los Angeles County Bar Association and past president of the San Fernando Valley Bar Association. Mr. Oldman is a former Chair of the Executive Committee of the Trusts and Estates Section of the State Bar of California ( ). He is the author of Chapter 8 (Noncharitable Inter Vivos (Lifetime) Gifts). KENNETH G. PETRULIS is a member of Goodson, Wachtel & Petrulis in Los Angeles, specializing in estate planning, wills, trust law, probate, and conservatorships. He received his B.S. degree in 1967 from the Illinois Institute of Technology and his J.D. degree in 1973 from the University of Illinois. Mr. Petrulis is a Member of the Beverly Hills Bar Association (Section on Probate; Chair, Probate Legislative Committee). He is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He is the author of Chapter 6 (Revocable Trusts).

8 RUTH A. PHELPS is a partner with Phelps Law Group (formerly Phelps, Schwartz & Phelps) in Pasadena, specializing in elder law. She received her B.A. degree from Immaculate Heart College in Los Angeles, her J.D. degree from Loyola Law School in 1975, and her LL.M. in taxation from Loyola Law School in Mrs. Phelps is a certified elder law attorney and a certified specialist in Estate Planning, Trust and Probate Law. She is a co-author of Chapter 26A (Special Needs Trusts). RUTH E. RATZLAFF is a sole practitioner in Fresno, specializing in elder law. She received her B.A. degree in 1972 from Fresno Pacific University and her J.D. degree in 1979 from Golden Gate University. She is certified as an Elder Law Attorney by the National Elder Law Foundation, as approved by the State Bar of California Board of Legal Specialization. She is the author of Chapter 31 (Disposition of Human Remains). MAX RIEDERER VON PAAR is a partner with the law firm Rubin, Winston, Diercks, Harris & Cooke, LLP, in Washington, D.C. His practice focuses on assisting international clients in navigating various applicable legal and tax systems. He is a member of the District of Columbia, New York, and Virginia bars, and is admitted as Rechstanwalt in Germany. He received his law degree in 1992 from Freie Universität, Berlin, and his LL.M. degree in 1996 from George Washington University. Mr. Riederer serves as outside general counsel for the German Embassy and represents the Federal Republic of Germany and its entities as well as a number of large German nonprofit organizations. He is a co-author of Chapter 16 (Basic International and Noncitizen Transactions). STERLING L. ROSS, JR., is a partner with the law firm Robb & Ross in Mill Valley. He received his B.A. degree in 1968 from Stanford University and his J.D. degree in 1971 from the University of Michigan. Mr. Ross is a certified specialist in Estate Planning, Trust, and Probate Law. He is a co-author of Chapter 26A (Special Needs Trusts). SETH M. SKOOTSKY is a member of Skootsky & Der, LLP, in San Francisco. He received his B.A. degree in 1983 from the University of California, Berkeley, and his J.D. degree in 1988 from the University of California, Berkeley, School of Law. Mr. Skootsky is a certified specialist in Estate Planning, Trust and Probate Law and a member of the San Francisco Estate Planning Council. He is a co-author of Chapter 24A (Noncharitable Unitrusts). PETER SPERO practices in Santa Monica and specializes in asset protection, prebankruptcy planning, tax, and estate planning law. He received his B.S. degree in 1970 from California State University, Los Angeles, his J.D. degree in 1973 from Southwestern University School of Law, and his LL.M. degree (Taxation) in 1976 from New York University. Mr. Spero has been certified as a specialist in Taxation Law by the State Bar of California Board of Legal Specialization. He is the author of Asset Protection: Legal Planning, Strategies and Forms (Warren, Gorham & Lamont, 2d ed 2002) as well as numerous articles. He is the author of Chapter 26 (Asset Protection Considerations).

9 ROBERT E. TEMMERMAN, JR. is managing partner in the law firm of Temmerman, Cilley & Kohlmann, LLP, in San Jose. His practice focuses on estate planning, trust administration, and fiduciary litigation. He received his B.A. degree in 1975 from Boston College and his J.D. degree in 1980 from Santa Clara University. Mr. Temmerman is a Fellow of the American College of Trust and Estate Counsel, a certified specialist in Estate Planning, Trust, and Probate Law and former Chair of the Executive Committee of the Trusts and Estates Section of the State Bar of California ( ). He is a coauthor of Chapter 4 (Additional Property Transfer Obstacles for Married Persons and Registered Domestic Partners). DIANA HASTINGS TEMPLE practices in San Francisco, specializing in estate planning, probate, and trust administration. She received her B.A. degree in 1979 from the University of Oregon, her M.B.A. degree in 1981 from George Washington University, and her J.D. degree in 1986 from Cornell University. Ms. Temple is a Fellow of the American College of Trust and Estate Counsel and a certified specialist in Estate Planning, Trust and Probate Law. She is a co-author of Chapter 24A (Noncharitable Unitrusts). DONALD R. TRAVERS is a retired sole practitioner in Paradise. He received his undergraduate degree in 1964 from California State University, Northridge, and his J.D. degree in 1974 from the University of LaVerne College of Law. Mr. Travers is certified as a specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization, a past member of the Executive Committee of the Trusts and Estates Section of the State Bar of California, and a Fellow of the American College of Trust and Estate Counsel. He is the author of Chapter 5 (Wills). About the 2015 Update Authors RICHARD S. AIELLO is the original author and continuing update author of Chapter 9 (Powers of Appointment). See his biography in the About the Authors section of this book. ALAN LEIGH ARMSTRONG is the original author and continuing update author of Chapter 28 (Power of Attorney for Financial Matters). See his biography in the About the Authors section of this book. SANDRA J. CHAN is the original author and continuing update author of Chapter 7 (Nonprobate and Nontrust Transfers at Death). See her biography in the About the Authors section of this book. MATT CLAUSEN is an update author of Chapter 23 (Charitable Giving). Mr. Clausen is an associate with the firm of Adler & Colvin in San Francisco, providing legal services and support to the nonprofit and philanthropic sector. He received his B.A. degree from the University of British Columbia, his J.D. degree from the University of California,

10 Davis, School of Law, and his LL.M. in Taxation from New York University. Mr. Clausen is a member of the Exempt Organizations Committee of the American Bar Association Tax Law Section. JEFFREY C. DE FRANCISCO is an original co-author and the continuing update author of Chapter 13 (Taxing Income of Estates and Trusts). See his biography in the About the Authors section of this book. STEVEN MURRAY GOLDBERG is the original author and continuing update author of Chapter 18 (Business Entity Valuation Planning Strategies). See his biography in the About the Authors section of this book. BRIGIT KAVANAGH is an update author of Chapter 23 (Charitable Giving). Ms. Kavanagh is an associate with the firm of Adler & Colvin in San Francisco, providing legal services and support to the nonprofit and philanthropic sector. She received her B.A. degree from the University of Virginia and her J.D. degree from Golden Gate University School of Law. Ms. Kavanagh participated in the Council on Foundations 2013 Family Philanthropy Conference and has spoken at the Northern California Planned Giving Council Annual Conference. RICHARD S. KINYON is an original co-author of Chapter 1 (Overview of Estate Planning Practice) and the original author of Chapter 17A (Family Investment Companies) and the continuing update author for both chapters. See his biography in the About the Authors section of this book. KENNETH G. PETRULIS is the original author and continuing update author of Chapter 6 (Revocable Trusts). See his biography in the About the Authors section of this book. MAX RIEDERER VON PAAR is a co-author and the continuing update author of Chapter 16 (Basic International and Noncitizen Transactions). See his biography in the About the Authors section of this book.