GUEST SPEAKERS

SAMUEL A. DONALDSON J.D.

Samuel A. Donaldson J.D. University of Arizona; LL.M. (Taxation) University of Florida is a Professor of Law at Georgia State University in Atlanta, Georgia. Professor Donaldson is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC) and a member of the Bar in Washington, Oregon, and Arizona. Among his scholarly works, he is a co-author of the popular West casebook, Federal Income Tax: A Contemporary Approach, and a co-author of the Price on Contemporary Estate Planning treatise published by Wolters Kluwer. Professor Donaldson has served as the Harry R. Horrow Visiting Professor of International Law at Northwestern University and a Visiting Assistant Professor at the University of Florida Levin College of Law.

MICHAEL J. JONES, CPA

Michael J. Jones, CPA is a partner in Monterey, California’s Thompson Jones LLP. His tax consulting practice focuses on tax-efficient wealth transfer strategy, trust and probate tax matters (both administration and controversy resolution), and family business transitions. Mike has lectured across the U.S. and is the author of four books, including Inheriting an IRA and Inheriting an IRA Professional Edition. He has written over 150 articles published in Trusts & Estates, Leimberg Information Services, Inc., and elsewhere. He serves as chair of Trusts & Estates Magazine’s Retirement Benefits Committee and the CPE Forum of the Central Coast.

PATRICK A. KOHLMANN J.D., CPA

Patrick A. Kohlmann J.D., CPA is the managing partner at Temmerman, Cilley & Kohlmann, LLP. Patrick specializes in the areas of estate planning, business planning, trust and decedent’s estate administration, probate, elder law planning, conservatorships, and related litigation. Patrick was Chair of The State Bar of California’s Trusts & Estates Section Executive Committee, from 2015-2016 and continues to serve on the California Lawyers Association’s Trusts & Estates Section Executive Committee. He is a member of the Judicial Council’s Probate and Mental Health Advisory Committee, a Fellow of the American College of Trust and Estates Counsel (ACTEC), and is a Northern California “Super Lawyer.” He is also recognized by his peers as a Best Attorney in America (Best Lawyers®).

JUDY YUKIRO LEE, ESQ.

Judy Yukiro Lee, Esq. is a partner in the law firm of Goodwill Anderson Quinn & Stivel, a Limited Liability Law Partnership LLP, where her practice includes estate planning, trust administration, and estate and trust dispute resolution. She is a graduate of Santa Clara University, where she received a Juris Doctorate (summa cum laude) and a Masters in Business Administration. She has an AV rating by Martindale-Hubbell Law Directory and is a fellow with the American College of Trust and Estate Counsel. Judy is recognized in Chambers & Partners Private Wealth Law-Hawaii as a Band 1 ranked attorney. Judy serves as Chair of the Board of Directors of the Hawaii Baptist Foundation and is director of the Battleship Missouri Memorial. Judy regularly teaches at the University of Hawaii at Manoa William S. Richardson School of Law. Judy is also a Certified Financial Planner®.

PAUL S. LEE J.D., LL.M.

Paul S. Lee is the Global Fiduciary Strategist and Senior Vice President and Managing Director for Wealth Management and the Global Family & Private Investment Offices Group of The Northern Trust Company. Paul is a Fellow of the American College of Trusts and Estate Counsel (ACTEC), has been inducted into the NAEPC Estate Planning Hall of Fame®, and designated an Accredited Estate Planner® (Distinguished). He is on the Editorial Board of The Practical Tax Lawyer, a member of the Advisory Committee of the Heckerling Institute on Estate Planning, Bloomberg BNA Estates, Gifts and Trusts Advisory Board, the University of Florida Tax Institute Advisory Board, and the Wilson Society Advisory Council for the Hospital for Special Surgery in New York City.

ANNETTE NELLEN J.D., CPA, CGMA

Annette Nellen, CPA, CGMA, Esq., is a Professor in and Director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy. Annette chairs the AICPA Tax Executive Committee and co-chairs CalCPA’s Accounting Education Committee. Professor Nellen is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. She is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). Prior to joining SJSU in 1990, Professor Nellen was with Ernst & Young, and the IRS.

DAVID M. SACARELOS, CPA, CGMA

David M. Sacarelos is a partner at Seiler LLP with nearly 30 years of experience providing advisory and tax services to ultra high-net-worth individuals and families, partnerships, non-profit organizations and privately-held businesses. His clients include multi-generational families, corporate executives, founders and investors. David is the firm’s partner-in-charge of coordinating cross-border engagements through its HLB International network, a global independent network of accounting and consulting firms with presence in 130 jurisdictions. In this capacity, he works especially closely with Asia-Pacific, Canada, Australia, United Kingdom, and European engagements.

VIVIAN LEE THOREEN J.D.

Vivian Lee Thoreen is the executive partner of Holland & Knight's Los Angeles office and chairs the firm's national Private Wealth Services Dispute Resolution Team. She is a litigator and experienced trial attorney whose practice focuses on complex trust, estate, conservatorship and guardianship matters. Vivian is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and serves on the State Bar of California Trusts & Estates Section Executive Committee and the board of California Hospital Medical Center Foundation. She is an active member of and previously served on the board of governors of the Korean American Bar Association. She has been a member of the Los Angeles County Bar Association Trusts & Estates Section Executive Committee and the board of directors of the Los Angeles County Bar Foundation, and is an active member of the National Asian Pacific American Bar Association. Ms. Thoreen also provides pro bono services through Bet Tzedek, Public Counsel and the Alliance for Children’s Rights.

ADDITIONAL SPEAKERS

BRETT A. BJORNSON,
M.S. (TAX), CPA (INACTIVE), ESQ.

Mr. Brett A. Bjornson is a California Certified Legal Specialist in Estate Planning, Trust and Probate Law. Mr. Bjornson’s areas of expertise include estate planning, trust administration, probate, income and estate tax matters, as well as comprehensive litigation support. His highly unique ‘trifecta’ of qualifications includes a Jurist Doctorate, a CPA designation (inactive), and a Master of Science degree in Federal Income Taxation. Mr. Bjornson’s practice was originally founded to provide comprehensive and sophisticated estate planning services that emphasize personalized attention and hands-on client service. From drafting simple wills and trusts to formulating complex, customized estate plans, the Firm combines unparalleled technical expertise in all aspects of estate planning with exceptional compassion and sensitivity to delicate family dynamics. Mr. Bjornson works with his clients to continually protect and preserve their hard-earned assets over time, as economic and personal circumstances shift.

PATRICIA A. CAIN

Patricia A. Cain is Professor of Law at Santa Clara University and the Aliber Family Chair in Law, Emerita, at the University of Iowa. She is a graduate of Vassar College and received her J.D. from the University of Georgia. 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 frequent speaker at CLE events around the country. She teaches courses in federal taxation, property, wills and trusts, estate planning, and sexuality and the law. Most of her recent scholarship focuses on tax planning for same-sex couples. She maintains a blog called Same Sex Tax Law.

ELLEN COOKMAN

Ellen Cookman is the principal of Cookman Law in Palo Alto, California. She is passionate about helping families of all shapes and sizes plan for the future and utilize available resources. Ellen is a Certified Specialist in Estate Planning, Trust & Probate Law from the California State Bar Board of Legal Specialization. She received her J.D. from UC Berkeley School of Law (Boalt Hall) and LL.M. in Estate Planning, Trust and Probate from Golden Gate University. Ellen lives in East Palo Alto with her husband (also the office manager at Cookman Law), two cute and very active little boys, and a boxer-pit bull mix named Ulysses.

DARIN H. DONOVAN

Darin H. Donovan is a shareholder in Hopkins & Carley’s family wealth and tax planning group, resident in the firm’s Palo Alto office. His practice includes estate and trust planning, charitable planning, estate and trust administration, and related litigation. Mr. Donovan also practices in the area of nonprofit entity formation and counseling. He is an adjunct professor at Santa Clara University, where he teaches federal estate and gift tax, and estate planning. He is a member of the Silicon Valley Bar Association and the Palo Alto Area Bar Association. Mr. Donovan earned his A.B. degree from the University of California at Berkeley and his J.D. degree from Boalt Hall School of Law, University of California at Berkeley.

JOHN F. DOYLE, ESQ.

Attorney, John F. Doyle brings to WealthPLAN, PC over eight years of litigation experience. Prior to joining WealthPLAN, Mr. Doyle worked at a mid-sized litigation firm in Sacramento. Mr. Doyle earned his J.D. from the University of the Pacific, McGeorge School of Law, in 2009 and his undergraduate from Loyola Marymount University in 2003. Before attending McGeorge School of Law, Mr. Doyle worked as a fund accountant for a custodial bank. He became Partner in 2014, joining his father, Francis B. Doyle. He is a member of the Santa Clara County Bar Association, Silicon Valley Bar Association, the American Bar Association and the Cal Bar Association.

HON. CATHERINE A. GALLAGHER (RET.)

Hon. Catherine A. Gallagher (Ret.) is known for her wealth of experience in dispute resolution as a mediator, arbitrator, Judge Pro Tem, discovery master, and neutral evaluator. Judge Gallagher has handled a broad spectrum of cases, including business and commercial disputes, family law, probate, financial markets and personal injury. She is lauded for her intelligence and tenacity, and her ability to navigate through complex issues in order to bring parties together and reach efficient resolution. Judge Gallagher was on the Santa Clara County Superior Court for over 25 years including a two-year term as the Presiding Judge. During her time with the Superior Court, she served in every division giving her experience in many diverse areas of the law and providing her with great insight into how to resolve cases with a wide variety of personalities.

JOHN P. GOLDEN

John Golden is a California Certified Specialist in Probate, Estate Planning & Trust Law in Hopkins & Carley’s Palo Alto office. With more than 35 years of experience in estate planning, John counsels clients on estate planning and administration of estates and trusts. Prior to joining Hopkins & Carley, John was a partner with Basye & Golden in San Mateo.

TOM KANALEY J.D.

Thomas J. Kanaley J.D., Financial and Estate Planning Adviser works with ultra affluent and high net worth families and business owners to help them achieve their estate, business and charitable planning objectives. He has spent more than 22 years serving clients in the areas of estate, business succession, and charitable legacy planning. He also has extensive experience in the use of life insurance for wealth preservation and integrated family wealth planning. Tom is a graduate of Vassar College and earned his law degree from Case Western Reserve University in Cleveland, Ohio. He is a member of the Association for Advanced Life Underwriting, the Society of Financial Services Professionals and the National Association of Insurance and Financial Advisors.

ANNE LECLAIR

Anne LeClair is a Director of Gift Planning at Santa Clara University. She works with individuals and their advisors to create philanthropic strategies that achieve charitable, family, and tax objectives, with a primary focus on charitable bequests, life income gifts, and gifts of illiquid assets. She received her law degree from Santa Clara Law and her bachelor's degree from The Ohio State University.

DENNIS I. LEONARD

Dennis Leonard joined Ramsbacher Prokey Leonard LLP as an associate in 2005 and became a partner in January of 2015. His practice emphasizes sophisticated estate and tax planning for high net worth individuals, tax controversies and litigation, and advising trustees and private fiduciaries.Dennis is a frequent speaker at programs organized by the State Bar of California and the California Society of CPAs. He is licensed to practice in both California and Texas, is a previous member of the Executive Committee of the State Bar of California’s Taxation Section, and is the former chair of the Estate and Gift Tax Sub-Committee. Dennis is currently a member of the American Bar Association’s Trusts and Estates Section, the Silicon Valley Bar Association, and the Santa Clara County Estate Planning Council.

CAMELIA MAHMOUDI, ESQ.

Camelia Mahmoudi is a sole practitioner in the areas of Estate Planning, Tax, and Family Law. She is a Certified Specialist in Estate Planning, Trust & Probate Law from the California State Bar Board of Legal Specialization. She received her JD from SCU Law and LL.M. in Taxation from Golden Gate University. Ms. Mahmoudi was selected as a Northern California “Super Lawyer” by “Super Lawyer” magazine, and San Francisco magazine for 2014 through 2017 and as a “Rising Star” for 2012 and 2013. She is a member of the California State Bar “Taxation” and “Trust and Estates” sections, Santa Clara County Estate Planning Council, and Santa Clara County Bar Association judicial committee. Ms. Mahmoudi is admitted to the U.S. District Court Northern District of California, and U.S. Tax Court.

JUSTIN T. MILLER J.D., LL.M., TEP, AEP®, CFP®

Justin T. Miller, J.D., LL.M., TEP, AEP®, CFP®, is a national wealth strategist at BNY Mellon, an adjunct professor at Golden Gate University School of Law, and a Fellow of The American College of Trust and Estate Counsel (ACTEC). In addition, he is a sought-after speaker on tax, estate planning and family governance topics for major conferences throughout the country, he has published numerous articles, and he is frequently quoted as an industry expert in the media. Mr. Miller received a J.D. and LL.M. in Taxation from NYU School of Law and a B.A., with honors, from U.C. Berkeley.

JENNIFER L. MISPAGEL

Jennifer is an associate in Hopkins & Carley’s Family Wealth & Tax Planning Department. She represents individuals, families, trustees, executors and personal representatives in matters. Prior to joining Hopkins & Carley, Jennifer was with Lonich & Patton in San Jose where her practice focused on the interrelated areas of trust and estates, business law and family law. As a result of her experience litigating trust, estate and divorce disputes, she is keenly aware of the need to guard against the potential for litigation when working with clients to formulate their estate plans.

M. READ MOORE

M. Read Moore is a partner in the international law firm of McDermott Will & Emery LLP and provides legal counsel on all aspects of estate planning, estate and trust administration, tax controversy, and privately owned business governance and succession planning. Read works with clients across the United States and around the world on innovative planning and tax and nontax controversies for private companies, domestic and foreign trusts, and wealthy family groups. He has considerable experience in the international aspects of the private client practice, including inbound investment and wealth transfers to the United States, the U.S. tax and legal aspects of non-U.S. private company and wealth management structures, and U.S. tax compliance for clients with global investments and assets. Read is an active member of the bars in Illinois, California, Oregon, and Washington.

MICHAEL ROSEN-PRINZ

Michael Rosen-Prinz works with individuals and families to solve problems and develop strategies for wealth transfer, family governance, business succession planning and estate, gift and generation-skipping transfer tax matters. Michael assists clients with the formation and operation of family offices and private trust companies, and the coordination of such structures with the family’s overall estate plan. Michael advises on tax, SEC and other regulatory compliance issues and has helped clients develop and implement policies and procedures for their private trust companies. Michael also has substantial experience in cross-border planning for international families. He represents entrepreneurs with global business interests, families seeking to establish trusts and other structures to benefit loved ones in the US and beyond, and multi-jurisdictional individuals looking to structure their affairs in a private, tax-efficient manner. He also advises clients on issues relating to foreign trusts, pre-immigration planning, expatriation, in-bound and out-bound transfers, compliance obligations and structuring investment vehicles in the United States and other jurisdictions.

ANDREA KUSHNER ROSS

Andrea Kushner Ross is a Vice President and Director of the Wealth Planning and Analysis Group and is located in Bernstein’s Los Angeles office. She works with Bernstein clients and their professional advisors to develop comprehensive wealth management and wealth transfer strategies. She is a member of the State Bar of California, by which she has been certified as a specialist in both taxation law and estate planning, trust and probate law. She currently serves on the executive committee (trusts and estates section) of the Beverly Hills Bar Association and is a member of both the taxation and trusts and estates sections of the Los Angeles County Bar Association. Ross holds a BA (cum laude) in political science from the University of California at Los Angeles; a JD from the University of Southern California at Los Angeles; and an LLM in taxation law from Loyola Law School of Los Angeles.

BRIAN L. SHETLER, BA, MA, J.D., LLM-TAX

Brian L. Shetler, BA, MA, JD, LLM-Tax, is a trusts & estates partner in the 60+ attorney firm Berliner Cohen LLP.  Mr. Shetler’s practice is focused on tax planning and estate administration issues, including cross-border arrangements. A former bank trust officer, Mr. Shetler works with fiduciaries as well as families and individuals in establishing and carrying out plans to preserve and build legacies for generations.

AKANE R. SUZUKI

Akane R. Suzuki is a principal in the Seattle office of Garvey Schubert Barer. Her practice focuses on sophisticated domestic and cross-border estate planning, wealth and business succession, and probate and trust administration. She also assists non-U.S. citizens living in the U.S. and U.S. citizens living abroad with inheritance. gifting or related tax matters. She speaks and writes about these topics in the U.S. and abroad both in English and Japanese. Akane is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the International Academy of Trust and Estate Law, and is ranked in Chambers High Net Worth Guide. She is regularly recognized in peer ratings such as The Best Lawyers. Japanese is her native language.

October 4-5, 2018 | Santa Clara Convention Center

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