Law School
Tulane University, J.D., 1990
Law School Graduation Year
1990
College
University of Montana, B.A., 1987
Memberships
Santa Clara County (Member: Taxation Section and Estate Planning, Trust and Probate Section) and American Bar Associations; State Bar of California (Member, Executive Committee, Taxation Section; Past Chair, Estate and Gift Tax Committee of the Taxation Section)
Biographical
Recipient, American Jurisprudence Award in Gift and Estate Tax. Adjunct Faculty, Golden Gate University Masters in Taxation, Advanced Business Planning. Author: Protecting the Reality in Entity-Based Transfer Tax Valuation Adjustments, N.Y.U. Inst. on Fed Tax, 2002; Crummey Powers for Contingent Beneficiaries OK'd, Vol. 19, No. 1 Estate Planning (1992); Is the End in Sight for Crummey/Cristofani Trusts? Estate Planning (November, 1996). Lecturer: Handling Estate and Gift Tax Audits and Appeals, 1995 State Bar Section Education Institute in Monterey; Estate and Gift Tax Valuation Discounts, 1995 State Bar Section Education Institute in San Diego and the Fourth Annual Estate and Gift Tax Conference in Los Angeles and San Francisco (January, 1996); Advanced Course of Study: FLP's and LLCs: Their Use in Family Wealth Transfers, CEB (1996, 1998, 2000, 2002); Zeroing Out the Taxable Estate, and The Tax Practitioner's Role in Emerging IRS Tax Disputes Attacking Entity Viability for Transfer Tax Purposes, 33rd Annual Hawaii Tax Institute (1996); Successfully Defending and Planning Around IRS Attack on FLPS and Valuation Discounts, Northern Trust Forum (1997); Estate Planning for Business Succession, CEB (1998); Optimal Planning for the Use of Valuation Discounting Tools, The Seventh Annual Estate and Gift Tax Conference in Los Angeles and San Francisco (1999); FLPs and LLCs: Their Use in Family Wealth Transfers, California Society of CPAs (1999) and 1999 Annual Meeting of the California Tax Bars. Fellow, American College of Trust and Estate Counsel.