Professional Admissions

• State Bar of California
• State Bar of Colorado (inactive)
• United States District Court, Northern District of California
• United States Tax Court

Presentations

• "Trust Acronyms De-Mystified: What Are and When Do You Use AB QTIPs, AB Marital Trusts, No-ABs, ILITs, SLATs, Children’s Trusts, QTIP-able Bs, BDITs, QPRTs, GRITs, GRATs, GRUTs, IDGTs, Walton-Style GRATs, Dynasty Trusts, NINGs, DINGS, WINGS, CRUTs, NICRUTs, NIMCRUTs, CRATs, CLATs, CLUTs, and related acronyms, references and classifications (SCINs, Private Annuities, Self-Settled Trusts, QSBS, QSSTs and ESBTs)," 15th Annual Kasner Symposium, Santa Clara University School of Law, October 17, 2019
• "California Estate Planning (for Residents and Others)," 14th Annual Kasner Symposium, Santa Clara University School of Law, October 2018
• "Assignments, Deeds and Other Transfer Documents," 13th Annual Kasner Symposium, Santa Clara University School of Law, September 2017 
• "Real Estate Transfer Documents," 13th Annual Kasner Symposium, Santa Clara University School of Law, September 2017
• "Fundamentals Track: Drafting QTIP Trusts in the New Era of Portability," 12th Annual Kasner Symposium, Santa Clara University School of Law, September 29-30, 2016
• “To Sell or Not to Sell (Yet): Effects of Death and Taxes on the Sales of Real Property” presented to Colliers International, Industrial Group, San Jose, CA on October 22, 2015.
• “Estate Planning For Givers” presented to the SFC Foundation in Saratoga, CA, March 15, 2015.
• “Proposition 58 Exclusions From Reassessment” presented to the Silicon Valley Bar Association Trust & Estates Section, in San Jose, CA February 11, 2015
• “Cross Border Trust Transformations: Planning and Compliance” panel presentation with Nicolas Caron (Pictet North America Advisors SA (Switzerland)), Joseph R. Kluemper (Andersen Tax LLC (New York)), and Suzanne L. Shier (Northern Trust (Chicago)) presented to the Society of Trust and Estate Practitioners – Los Angeles Branch as part of its 2014 Half-Day Conference Series, in Los Angeles, CA, November 13, 2014.
• “Changing Trustees:  Practical and Tax Consequences of Crossing Borders, Domestically and Internationally” presented to the Society of Trust and Estate Practitioners – Silicon Valley Chapter, in Palo Alto, CA, October 8, 2014.
• “Tax-Smart Giving Now and Later” presented to the SFC Foundation in Saratoga, CA, October 5, 2014.
• “Planning Tools to Reduce or Eliminate Transfer Taxes” presented to the SFC Foundation in Saratoga, CA, November 10, 2011.
• “Tax-Smart Giving Now and Later – Part Two” presented to the SFC Foundation in Saratoga, CA, November 17, 2013.
• “Tax-Smart Giving Now and Later – Part One” presented to the SFC Foundation in Saratoga, CA, November 14, 2013.
• “Life Insurance Planning With Irrevocable Trusts” panel presentation with Thomas J. Kanaley (Nautilus Group) presented at the Kasner Symposium at Santa Clara University School of Law, Santa Clara, CA September 26th, 2013
• “2010 Tax Act” panel presentation with J. Timothy Maximoff (Hoge Fenton Jones & Appel) and John W. Prokey (Ramsbacher & Prokey) presented to the Santa Clara County Estate Planning Council, in Santa Clara, CA, January 24, 2011.
• “Trust Funding Dilemmas” presented to the CalCPA Trust & Estate Section, San Jose, CA May 17, 2007.
• “Valuation for Family Business Transfers” panel presentation with Jim Brown (Perisho) presented to the Santa Clara County Estate Planning Council, January 2007.
• "Administration of Estates on the Death of a Spouse," presented to the California Society of Tax Consultants, July 9, 2006. 

Articles / Publications

• "Every Estate That Elects Portability Needs a Closing letter After Decision in Estate of Sower"
• "IRS Follows up on Interim Due Diligence Guidance Required in Grantmaking to Other Nonprofits"
• "Bequests to non-citizen Spouses Taxable Unless Special Trusts (Qdots) Are Created"
• "Keeping the Faith: Fiduciary Duties – Forming LLCs to Hold Real Property,” Bay Area Lawyer, Vol 1, Issue 2, December 2005

Activities / Memberships

• Society of Trust and Estate Practitioners Silicon Valley Branch, Past Chairman of the Board and Founding Board Member of Silicon Valley Branch
• Goodwill Industries Silicon Valley, Past Board Member and Chairman
• Silicon Valley Planned Giving Council, Former President
• Santa Clara County Estate Planning Council, Former Board Member
• Santa Cruz County Estate Planning Council
• Financial Planning Forum
• National Council on Planned Giving
• America Bar Association, Real Property, Trust and Estates Section, and Taxation Section
• State Bar of California, Trust and Estate Section, Taxation Section, Business Law Section, International Law Section
• State Bar of California, Tax Policies Committee
• Santa Clara County Bar Association
• Colorado Bar Association
• Silicon Valley Bar Association, Trust and Estate Section
• Northwest Colorado Bar Association

Education

• Golden Gate University School of Law, LL.M. in Taxation, 2003
• Santa Clara University School of Law, J.D., 1992
• Oxford University, England, International Law Program, 1990
• University of Hawaii, M.A., Political Science, 1989
  • Wrote chapters, "Augustine" and "Hegel", published in Macro-History and Macro-Historians (eds. Johan Galtung and Sohail Inayatullah), 1997
• University of Hawaii, B.A., Journalism, 1986