Professor Margalynn J. Armstrong joined the Santa Clara University School of Law faculty in 1987 and serves on the boards of several community organizations. She is well-published in the areas of housing, racial discrimination, comparative and constitutional law. Prior to joining the law faculty at Santa Clara, Armstrong practiced public employment law, served as a staff attorney with the Legal Aid Society of Alameda County, and directed the Academic Support Program at Boalt Hall. While she attended University of California, Berkeley, she served as associate editor of the Ecology Law Quarterly.
Dr. Gerry W. Beyer
Governor Preston E. Smith Regents Professor of Law Texas Tech University School of Law
Dr. Gerry W. Beyer joined the faculty of the Texas Tech University School of Law in June 2005 as the first holder of the Governor Preston E. Smith Regents Professorship. Previously, Prof. Beyer taught as a professor or visiting professor at several other law schools including Boston College, Boston University, The Ohio State University, Southern Methodist University, the University of New Mexico, Santa Clara University, St. Mary’s University, and La Trobe University (Australia). Prof. Beyer is the author of dozens of books and hundreds of ar;cles focusing on various aspects of estate planning. He is the recipient of over twenty teaching and writing awards including the Chancellor’s Distinguished Teaching Award, the most prestigious universitywide teaching award at Texas Tech. Prof. Beyer is the editor of the most popular estate planning blawg in the nation which after being named for five consecutive years to the ABA Journal's Blawg 100, was awarded Hall of Fame status in 2015. Prof. Beyer presents dozens of continuing legal education presentations each year for many national, state, and local bar associations, universities, and civic groups. Professor Beyer received his J.D. from The Ohio State University and his LL.M. and J.S.D. degrees from the University of Illinois. He is a member of the Order of the Coif, an Academic Fellow and Regent of the American College of Trust and Estate Counsel, a member of the American Law Ins;tute, and was inducted into the Estate Planning Hall of Fame by The National Association of Estate Planners & Councils.
Karen E. Boxx
Professor, University of Washington School of Law
Professor Karen E. Boxx joined the faculty of the University of Washington in 1997. She teaches in the areas of trusts and estates, estate planning, community property, conflicts of laws and professional responsibility. She is Chair of the Washington State Bar Association Real Property, Probate and Trust Section, Vice Chair of the Elder Law, Disability Planning and Bioethics Group of the ABA Real Property, Trust and Estate Section, ABA Real Property, Trust and Estate Section liaison to the National Guardianship Network, member of the WSBA Rules of Professional Conduct Committee Task Force and member of the ACLU-WA budget committee. Professor Boxx has been active in legislative reform, including chairing a WSBA Task Force that drafted major revisions to Washington trust law enacted in 2011. She is a Fellow of the American College of Trust and Estate Counsel and a member of its Elder Law Committee.
Vice President, Financial Architects Partners
Joseph Bragdon is Vice President at Financial Architects Partners. He specializes in analyzing complex life insurance planning strategies for our clients and their advisors. Joe joined Financial Architects Partners in 2009 and made a dynamic impact to the firm's analytical and case design capabilities in our Boston office. In his current role in our Palo Alto office, Joe advises clients and advisors on how life insurance planning strategies impact overall financial goals. In addition, he continues to be a presence in the Bay Area investment and wealth advisor community as a CFA Charterholder and member of the CFA Society of San Francisco. Joe seeks to highlight life insurance's qualities as an alternative asset class and strategic planning tool to the advisor community. Most recently Joe co-authored the article "Current Trends in Life Insurance Choices and Strategies" published in the March, 2015 edition of Estate Planning. Joe graduated from Northeastern University in Boston, MA with a bachelor's degree in International Business and a Minor in French language.
Patricia A. Cain
Professor, Santa Clara University School of Law
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.
Principal at Barulich, Dugoni & Suttmann
Mr. Cummins is an experienced litigator, whose practice is focused on disputes arising out of trusts, estates, and elder abuse. He represents trustees, executors, personal representatives, beneficiaries, and attorneys-in-fact in actions involving accusations of trust mismanagement, breaches of fiduciary duty, contests to wills and trusts, and even disinterment. Mr. Cummins also has significant experience in litigating domestic and international commercial disputes, business disputes in marital dissolution actions, and real property disputes.
Hopkins & Carley | A Law Corporation
Ryan Cunningham is an associate in Hopkins & Carley’s Trust & Estate Litigation Practice in the Palo Alto office. His practice focuses primarily on representing fiduciaries and beneficiaries in trust, probate, and civil disputes. Ryan has experience in all aspects of trust litigation, from early conflict avoidance through appeal and enforcement. Recently, Ryan assisted with a four-week jury trial, obtaining favorable, “complete win” findings from the jury. Although a litigator by nature, Ryan does not hesitate to employ interest-based negotiation, mediation, and other dispute resolution techniques to represent his clients’ interests cost effectively.
Darin Donovan Esq.
Hopkins & Carley, A Law Corporation
Darin Donovan is a member of Hopkins & Carley’s Family Wealth & Tax Planning Practice. He practices in all areas of estate planning and wealth management. Darin’s clients include high net worth individuals and families, small business owners, private foundations and charitable non-profits, and executives and venture capitalists in the tech sector. Darin is also a Family Wealth Management Adjunct Professor at the Santa Clara University School of Law.
Yvonne Eckert, JD
VP, Practice Success, WealthCounsel
Yvonne is an experienced trusts and estates attorney and the Vice President of Practice Success at WealthCounsel. Yvonne oversees initiatives aimed at helping attorneys at any stage of their estate planning career build, grow, and transition their law practice. She regularly teaches workshops and webinars for new and transitioning attorneys and coaches attorneys (both group and individual coaching) on foundational legal concepts and practice-building topics. Prior to joining WealthCounsel, Yvonne had her own private practice in Denver for almost 15 years, focusing exclusively on estate planning, probate, and trust administration. She also taught trusts and estates to paralegals. Before entering the legal field, Yvonne was on active duty in the United States Air Force and is proud to be the fourth generation in her family to serve in the military. Yvonne got her JD from the University of Texas School of Law and is licensed to practice in Colorado. She now lives in Florida with her three children, and in her spare time practices yoga, travels, and cooks.
Scott A. Fraser
Crist | Biorn | Shepherd | Roskoph APC
Scott Fraser is an attorney at Crist Biorn Shepherd and Roskoph. Mr. Fraser is a frequent contributor to CEB and has acted as the update author for several chapters in Drafting Revocable Trusts and California Will Drafting. Mr. Fraser’s trust and estate litigation practice focuses on the representation of trustees, personal representatives, and beneficiaries in all aspects of disputed trust administration and probate. Mr. Fraser also represents clients in will and trust contest matters, disputed property claims, and creditor issues involving trusts and estates.
Laurelle M. Gutierrez, Esq.
McDermott, Will & Emery
Laurelle M. Gutierrez is a partner at McDermott Will & Emery. She has a diverse practice representing high-net worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth-transfer tax planning, as well as trust and estate administration. Laurelle has extensive experience in the design and implementation of sophisticated intergenerational wealth-transfer planning strategies. She advises domestic and multinational high-net-worth clients and families to develop innovative solutions around wealth transfer, philanthropic giving and multifaceted estate planning needs. She has advised trustees and executors with complex probate and trust administrations, including successfully representing clients in estate tax and gift tax audits. Laurelle frequently writes and speaks on sophisticated estate planning and fiduciary income tax issues for professional organizations, including the American Law Institute, the Heckerling Institute on Estate Planning, the State Bar of California and CalCPA. She has been named in Super Lawyers, Northern California, 2008 to 2019; The Best Lawyers in America 2013 and 2019, Trust and Estates; Private Client Global Elite, 2017-2018; and Chambers High Net Worth 2016 to 2019, Northern California, Private Wealth Law.
An internationally recognized speaker, Ted has over 30 years of experience in advising global philanthropy and is an expert in regulatory frameworks governing both domestic and global philanthropy and risk management. In addition to his Master in Public Administration (MPA) degree, he is a Chartered Advisor in Philanthropy (CAP®), an Advanced Certified Fundraising Executive (ACFRE), is certified in Anti-Money Laundering (AML/CFT) and holds the information security management certification ISO 27001. During his tenure as President and CEO, CAF America has witnessed exponential growth helping clients contribute over $1 billion in the United States and in 110 countries around the world. He is co-editor of the new book Cross-Border Giving: A Legal and Practical Guide published by CharityChannel Press. He has authored People to People Fundraising, Internet Management for Nonprofits and Fundraising on the Internet and co-authored five other published books on philanthropy. Ted played a critical role in the creation of the green nonprofits movement and was the founder of the International ePhilanthropy Foundation. He is a member of the Association of Fundraising Professionals (AFP), the Advisors in Philanthropy Foundation, and The Philanthropy Roundtable. As President & CEO, he has significantly expanded CAF America’s suite of services and transformed its operations to serve as administrator and advisor for both domestic and international grantmaking that ensures regulatory compliance, manages risk, and protects client reputation. In addition to his Master in Public Administration (MPA) degree, Ted is a Chartered Advisor in Philanthropy (CAP®), an Advanced Certified Fundraising Executive (ACFRE), is certified in Anti-Money Laundering (AML/CFT), and holds a information security management certification ISO 27001. For its inaugural Virginia 500 List, the Virginia Business named CAF America President & CEO Ted Hart as one of the Commonwealth’s 18 most influential nonprofit leaders for 2020.
Partner, Hassan International Law PLLC
Ceci Hassan is Member (partner) of Hassan International Law PLLC, in Miami, Florida, and after 9 years with Baker McKenzie LLP, she founded Hassan International Law PLLC, continuing to specialize in international private client taxation and planning. She advises and represents private clients, families, family offices, trusts companies and businesses internationally on their global structuring, tax and reporting, with a particular focus on clients and individuals in Latin America and Europe. Her practice focuses on advising on the structuring of investments inside and outside of the United States, such as international trust planning, global exchange of information and reporting (e.g. FATCA and CRS), real estate tax planning (FIRPTA) and company planning, including passive foreign investment companies, controlled foreign corporations and the new tax rules relating to GILTI. She frequently advises clients on their pre-immigration to the United States, with estate planning and income tax planning, cross-border planning where there taxation across jurisdictions, and the use of trust and other entities to hold their global wealth, including the establishment of private fund structures for US investments or US investors, and the use of insurance and private placement life insurance as an estate planning tool. She is the Chair of STEP Miami (the Society of Trust and Estate Practitioners (STEP). She earned her law degree from Loyola University of Chicago, School of Law, and her LL.M. in taxation from the University of Florida.
Jerome M. Hesch
Adjunct Professor of Law, Florida International University and Boston University
Jerome M. Hesch, Miami, Florida, serves as an income tax and estate planning consultant for lawyers and other tax planning professionals throughout the country. He is outside tax counsel to Meltzer, Lippe, Goldstein & Breitstone, LLP in Mineola, NY, Dorot & Bensimon, PA in Aventura, FL, and Oshins & Associates in Las Vegas Nevada. He is the Director of the Notre Dame Tax and Estate Planning Institute, this year scheduled virtually for October 21 and 22, 2021, on the Tax Management Advisory Board, a Fellow of the American College of Trusts and Estates Council and the American College of Tax Council and a member of the NAEPC Estate Planning Hall of Fame. He published numerous articles, Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its fourth edition. He presented papers for the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute, the Southern Federal Tax Conference, and the New York University Institute on Federal Taxation, among others. He participated in several bar association projects, including the Drafting Committee for the Revised Uniform Partnership Act. He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and for the next 20 years was a full-time law professor at the University of Miami School of Law and the Albany Law School, Union University. He continues to teach courses as an adjunct professor of law and has taught courses for Vanderbilt University Law School, University of Miami School of Law Graduate Program in Estate Planning, University of Buffalo School of Law, Florida International School of Law and On-Line LL.M. Programs for University of San Francisco Law School and Boston University School of Law. From 1982 through 1992 he was the Director of the Graduate Program in Estate Planning at the University of Miami.
Michael J. Jones, CPA
Thompson Jones LLP
Michael J. Jones is a partner in Monterey, California’s Thompson Jones LLP (www.thompsonjones.com). 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 is the author of four books, including Inheriting an IRA and Inheriting an IRA Professional Edition. He has written over 160 articles published in Trusts & Estates, Leimberg Information Services, Inc., Ed Slott’s IRA Newsletter, WealthWatch.com, and elsewhere. He serves as chair of Trusts & Estates magazine’s Retirement Benefits Committee and the CPE Forum of the Central Coast. He has lectured across the U.S. for Jerry A. Kasner Estate Planning Symposium; Southern California Tax & Estate Planning Forum, Hawaii Tax Institute, AICPA Advanced Estate Planning Conference, AICPA Conference on Tax Strategies for the High-Income Individual, UCLA-CEB Estate Planning Institute, New York University Institute on Federal Taxation, CEB Estate Planning and Administration Annual Updates panels, and others. He has been quoted in Natalie Choate’s Life and Death Planning for Retirement Benefits, Keith Schiller’s Estate Planning at the Movies—Art of the Estate Tax Return, New York Times, Forbes Magazine, The Wall Street Journal, Bloomberg Financial Report and others. Mike is an avid prone paddleboarder and surfer.
Patrick A. Kohlmann is the managing partner at Temmerman, Cilley & Kohlmann. Patrick advises individuals and families in all aspects of wealth transfer planning, including tax-advantaged transfers of assets, multigenerational planning, the taxation of trusts and estates, and business succession counseling. Patrick is passionate about the law. He was Chair of the Executive Committee of the Trusts and Estates Section (TEXCOM) of the State Bar of California (now CLA) from 2015-2016, and served on TEXCOM from 2008-2019. He is a Fellow of the American College of Trust and Estates Counsel, was formerly a member of the Judicial Council’s Probate and Mental Health Advisory Committee, and has consistently been named a Northern California “Super Lawyer,” including recognition in 2021 as one of the top 100 lawyers in Northern California.
Paul S. Lee, J.D., LL.M.
Chief Tax Strategist | Senior Vice President | Managing Director Wealth Management and Global Family & Investment Offices Group
Paul S. Lee is the Chief Tax Strategist of The Northern Trust Company, within the Global Family & Private Investment Offices Group and Wealth Management division of Northern Trust. He is also a Senior Vice President and Managing Director of the company. Prior to joining Northern Trust, he was at Bernstein Global Wealth Management as National Managing Director, and a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP. Paul is a Fellow of the American College of Trusts and Estate Counsel, has been inducted into the NAEPC Estate Planning Hall of Fame®, and designated an Accredited Estate Planner® (Distinguished). He was the American Bar Association Advisor to the Uniform Law Commission Uniform Fiduciary Income and Principal Act. Paul is a member of the American Bar Association, Florida Bar, and State Bar of Georgia. Paul received a B.A., cum laude, in English and a B.A. in chemistry from Cornell University, and a J.D., with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LL.M. in taxation from Emory University. Paul was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting. A frequent lecturer and panelist on investment planning, tax and estate planning, Paul has spoken at the Heckerling Institute on Estate Planning, ACTEC National Meeting, Southern Federal Tax Institute, USC Institute on Federal Taxation, Southern California Tax & Estate Planning Forum, Notre Dame Tax and Estate Planning Institute, AICPA National Tax Conference, and the AICPA Advanced Estate Planning Conference. His articles have been published by The ACTEC Law Journal, Tax Notes Federal, Tax Notes International, BNA Tax Management Estates, Gifts & Trusts Journal, BNA Tax Management Memorandum, Estate Planning Journal, Trusts & Estates, Estate Planning & Community Property Law Journal, The Practical Tax Lawyer, Major Tax Planning, and the Emory Law Journal. Paul co-authored the law review article, “Retaining, Sustaining and Obtaining Basis,” which was awarded Outstanding Law Review Article in 2016 by the Texas Bar Foundation. He is a member of the Advisory Committee of the Heckerling Institute on Estate Planning, Bloomberg BNA Estates, Gifts and Trusts Advisory Board, and the University of Florida Tax Institute Advisory Board. He proudly serves as an Admiral in the Great Navy of the State of Nebraska.
Annette Nellen, CPA, CGMA, Esq.
Professor, San Jose State University
Annette Nellen is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, individual tax, property transactions, employment tax, ethics, and tax policy. Annette is active in the tax sections of the AICPA (including as a former chair of the Tax Executive Committee), ABA (including as former chair of the Sales, Exchanges & Basis Committee) and California Lawyers Association. In 2020-2021, she served on the AICPA-NASBA CPA Evolution Education Advisory Group as co-chair of the Tax Compliance & Planning Model Curriculum Task Force. She also serves on CalCPA’s Accounting Education Committee. Annette 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, and the 2019 Benjamin F. Miller Award from the Taxation Section of the California Lawyers Association for achievement and contribution in the field of state and local taxation law. Annette is a fellow in the American College of Tax Counsel. Annette is the author of Bloomberg BNA Tax Portfolio #533,Amortization of Intangibles, and Tax Analysts’ Tax Notes State Moving Forward? column. Annette is a contributor to CCH’s Top Federal Tax Issues, and is co-author/co-editor of four tax textbooks from Cengage (SWFT series). Annette is a frequent speaker on tax developments, new economy tax matters, tax reform and tax policy. She has testified several times before various legislative committees and tax reform commissions on tax policy and reform. Annette runs the 21st Century Taxation website and blog (www.21stcenturytaxation.com).
Financial Architects Partners
Jeff Ostrum is the Managing Principal of the FAP West Coast operation based in Palo Alto. He relocated from the Boston office in 2006, and he and his team now actively manage large life insurance portfolios for approximately 200 families. Jeff is referred by estate planning attorneys, family offices, tax planners, and wealth managers who seek to optimize the performance of life insurance as a planning tool and/or asset class. He often presents at national industry events and is routinely engaged by other life insurance professionals to manage their most complex client matters. He has presented multiple times at the Jerry A. Kasner Estate Planning Symposium and the Annual Meeting of the CA Tax Bar and CA Tax Policy Conference. Jeff is a graduate of Bentley University, a Certified Financial Planner™ professional, and a member of the San Francisco Estate Planning Council.
Partner, Ramsbacher, Prokey, Leonard LLP
John Prokey is a partner of Ramsbacher Prokey Leonard LLP. Mr. Prokey’s law practice focuses on providing advice in wealth planning, estate and trust administration, and tax. His clients include individuals, private fiduciaries, institutions, and other business and non-profit entities. The wealth planning portion of Mr. Prokey’s law practice emphasizes advising individuals and fiduciaries in estate planning, wealth preservation, tax, and business matters. Mr. Prokey also advises fiduciaries and beneficiaries in trust and probate administration matters, with emphasis in complex administrations. Mr. Prokey’s law practice includes representing taxpayers in all levels of federal tax controversy, including IRS examination and Appeals, and before the U.S. Tax Court. Clients, their families, and other practitioners rely on Mr. Prokey for dispute resolution in these arenas, including serving as a mediator. Mr. Prokey is a Fellow of The American College of Trust and Estate Counsel. He is also a member of the California Lawyers Association. He served on the Trusts and Estates Section Executive Committee and the Taxation Section Executive Committee of the California State Bar; and also served as Chair (2004-2005) of the Taxation Section’s Estate and Gift Tax Sub-Committee. John is a member of the Silicon Valley, Santa Clara County, and American Bar Associations. Mr. Prokey is a frequent lecturer and guest speaker at numerous seminars and conferences throughout California and elsewhere, and is an author on various tax and estate planning topics. Speaking engagements include the Heckerling Institute on Estate Planning, Jerry A. Kasner Estate Planning Symposium, AICPA Advanced Estate Planning Conference, CalCPA Advanced Estate Planning Institute, Annual Estate Planning Symposium, Tax and Update Planning Conference, the San Diego Tax and Estate Planning Forum, the Hawaii Tax Institute, CEB/UCLA Estate Planning Conference, Continuing Education of the Bar Estate Planning and Administration, San Francisco, San Mateo County, and Silicon Valley Bar Associations, East Bay, Orange County, Sacramento, Santa Clara County, Santa Cruz County, and Stanislaus County Estate Planning Councils, CPE Forum of the Central Coast, East Bay Trust & Estates Lawyers Seminar, and Paralegal Association of Santa Clara County. Mr. Prokey received his Baccalaureate of Science degree from Santa Clara University in 1994 and his Juris Doctor degree from Santa Clara University School of Law in 1999, graduating cum laude in both undergraduate and law school studies.
Vice President, Director - Trusts & Estates, Head of Office | San Francisco, Bonhams
Victoria Richardson is Vice President of the Valuations, Trusts and Estates Department as well as Head of Office of Bonhams San Francisco office. Since joining Bonhams in 2003 she has taken on the responsibilities of developing and managing relationships and mutual business opportunities with estate planning attorneys and other fiduciary and professional advisors throughout the United States. In addition, Victoria also serves as Head of Office for San Francisco and manages the Northern California business strategy. Victoria holds a BA in Art History from Bucknell University.
David Sacarelos CPA, CGMA
Tax Partner, Seiler LLP
David Sacarelos is a CPA with over 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. He has expertise in income, tax, estate and financial planning and consulting for complex financial transactions; all aspects of high-net-worth income, estate and gift tax planning and compliance; tax accounting and reporting in support of fiduciary tax return preparation for complex trusts; consultation with families and individuals on philanthropic goals and their charitable gift planning; private foundations, public charities and other non-profit organizations; complex investments underlying non-profit and foundation funds and endowments; representation of clients before taxing authorities (IRS, FTB, etc.); and foreign tax matters for individuals and families. David earned a master's degree in taxation from Golden Gate University, and a bachelor's degree in business in accounting from San Jose State University. He is a certified public accountant in California, as well as a chartered global management accountant. David joined Seiler in 1987; he has been a partner since 2003. He is a member of the firm’s executive governing board and is very active in the community, serving on numerous boards of directors.
Henna Shah, JD, LLM
Henna is the CEO of WealthCounsel, LLC, a leading provider of estate planning and business law automated document drafting software, continuing legal education, and collaborative community for legal professionals and advisors. Henna provides the vision and strategy behind WealthCounsel’s steadfast focus on the success of its attorney members. She draws from her deep experience in estate planning and her many years in private practice. Prior to joining the WealthCounsel team, Henna worked for several prominent law firms on both the east and west coasts, and she had her own successful boutique estate planning practice. She focused primarily on complex planning for high net-worth families and individuals. When leading WealthCounsel’s Editorial Team, Henna developed WealthCounsel’s latest product, Wealth Tracx™, a comprehensive solution for trust administration. Henna received her AB in Political Science from the University of Michigan. She received her JD from the Indiana University Maurer School of Law and her LLM in Taxation from New York University School of Law.
Brian L. Shetler
Partner, Berliner Cohen
Brian L. Shetler (TEP, JD, LLM-Tax) is a partner at Berliner Cohen, LLP. Mr. Shetler’s trust and estate practice is focused on tax planning and estate administration. A former bank trust officers, he works with corporate fiduciaries as well as families and individuals in establishing and carrying out plans to preserve and build legacies for generations.
Vivian Lee Thoreen, Esq.
Holland & Knight
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 – both in Superior Court and in the California Courts of Appeal – focuses on complex trust, estate, conservatorship and guardianship matters. She represents individuals, families, charities and financial institutions in cases including will and trust disputes, contested conservatorships and guardianships, breach of fiduciary duty matters, and elder abuse matters. Ms. Thoreen’s experience includes some of the most sensitive and high-profile cases in her field. Whether the matters can be resolved by mediation or require trial, Ms. Thoreen’s clients benefit from her deep personal commitment and nuanced grasp of law and often byzantine facts. An active member of the community, Ms. Thoreen is a Fellow of the American College of Trust and Estate Counsel and a member of the Los Angeles County Bar Association Trusts and Estates Section executive committee. She just completed a six-year term on the California Lawyers Association (formerly the State Bar of California) Trusts & Estates Section executive committee and previously served on the board of governors of the Korean American Bar Association and the board of directors of the Los Angeles County Bar Foundation. She also 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.
Leigh brings 34 years of investment management and client relationship experience to her role as a Senior Client Strategist at BNY Mellon Wealth Management. Leigh enjoys collaborating with team members and other advisors to develop and implement comprehensive wealth management solutions for entrepreneurs, business owners, individuals with multi-jurisdictional planning needs and individuals in the process of a divorce. Prior to BNY Mellon, Leigh was Regional Managing Director of Northern California for Citi Private Bank. Leigh's background also includes 16 years at JP Morgan with both the private bank and the institutional investment management division, where she was a Managing Director with assignments in Australia, London, New York, Silicon Valley and Newport Beach. Leigh is a board member of Watermark; the San Francisco chapter of the Association for Corporate Growth; and Women Business Collaborative. Leigh is a Certified Exit Planning Advisor and a Certified Divorce Financial Analyst. Leigh earned a BBA in Finance from The University of Texas and an MBA from the Wharton School at the University of Pennsylvania.
Jared Weinman is a Senior Wealth Strategist at BNY Mellon Wealth Management supporting the West region. He works with Wealth Directors and Wealth Managers across the region to ensure that clients’ tax planning and estate planning are aligned with their lifestyle and wealth transfer goals. Jared joined the firm in 2016 and has more than 8 years of experience in the financial services industry. His previous experience includes serving as an attorney for a Silicon Valley boutique law firm specializing in estate planning, tax and charitable giving for high net worth individuals. Prior to that he was a staff counsel at the nation’s largest pro bono law firm where he formed and advised tax exempt entities. Jared received a bachelor’s degree from the University of Michigan and a juris doctorate from UCLA School of Law.
Megan R. Worrell
Managing Director, J.P. Morgan Private Bank
Megan R. Worrell is a Senior Wealth Advisor with JP Morgan’s Global Families Group. She helps international families articulate their estate planning goals and understand appropriate wealth structures to meet these goals. Megan’s clients are global, hailing from Europe, the Middle East and Asia. Prior to joining JP Morgan, Megan served as the Vice Chair of the Duane Morris’ Private Client Services Practice Group. She practiced in the area of U.S. and international tax and wealth transfer planning. Megan is the former New York Chair of the Society of Trust & Estate Practitioners. Megan serves on the Private Client Committee of the International Bar Association, is an ACTEC Fellow and Academician of the International Academy of Estate and Trust Law.
Tax Partner, Deloitte Tax LLP
Sha Zhang joined Deloitte Tax LLP in January 2016 from our London office and practices in our Private Wealth industry. She serves ultra-high net worth individuals (including but not limited to fund owners and entrepreneurs), families and family offices. In addition, Sha has a particular expertise in serving international families, including tax planning and compliance for cross-border families, foreign trust income taxation, pre-immigration planning, taxation relating to individual expatriation, and related information reporting. Having previously worked in London for over eight years as a “dual handler” practicing in both UK and US individual income taxes, Sha has significant experience in dealing with the interaction between US and foreign tax systems and helping clients manage tax compliance obligations in multiple jurisdictions and achieve their optimal global tax position.
September 8 – 9, 2022 | Santa Clara Convention Center