Events Information

The North County Estate Planning Council- San Diego, welcomes you to our February Meeting where we will have a presentation on:

The New California Legislation on Decanting

This Presentation will be led by Jenny Bratt of Withers Bergman who led the California Bar in drafting the legislation and marshalling it through the Legislative process. Katie Swafford of Withers Bergman will provide the perspective from the estate litigation and administration side. Jenny and Katie will discuss the myriad of issues that surround this new legislation. This Legislation will provide an important alternative to going to Delaware for their Decanting Statute.

*** This Presentation Covers a Huge Development in the State of California, Please Forward This Invite to your Colleagues and Others in the Estate Planning Arena***

Please Come as Early as You Can, 7:00AM, So You Can Enjoy the Fairbanks Ranch Country Club and the Networking Opportunities with the Council Members

The Guest Fee is $30.00 for the  Continental Breakfast and Meeting Room; Members attend free of charge; Please send this in as soon as possible.

If you would like to Sponsor a Meeting, contact Bill Super or Carlee Harmonson

The NCEPC-SD February 5, 2019 Meeting Sponsor:

Wells Fargo Private Bank

Wells Fargo Private Bank believes in providing a personalized discovery experience to understand each family’s wealth management and planning goals. This experience starts with a dedicated relationship manager that listens and understands the complexities often involved with high-net worth individuals and families. Through the discovery process, we build a local team of specialists to offer tailored solutions in all aspects of client wealth, from investment management; private banking; and trust services, to business transition; family dynamics; and philanthropic services.

Not only do we work as a team internally, we also work closely with existing, trusted advisors to ensure that our wealth management services are aligned with the strategies these advisors develop.  We offer continued access and insights to planning through our thought leadership publications around tax and estate planning, as well as investment management from a global perspective.

No matter the needs, our extensive planning and advisory services provide clients with the in-depth analysis and ongoing advice they need to get clarity on their goals and full financial picture, make decisions and take action with confidence, measure progress, and adjust their plan as necessary.” 

The Key Contacts at Wells Fargo Private Bank:

Aaron T. Waites Senior Vice President, Regional Wealth Planning Manager

Wells Fargo Private Bank
5 Park Plaza, 20th Floor
Irvine, CA 92614
(949) 253-4263
[email protected]

Kimberly A. Travaglia, CFP®, CTFA, Senior Vice President, Senior Fiduciary Advisory Specialist
Wells Fargo Private Bank ? 4655 Executive Drive, Suite 1000 ? San Diego, California 92121
MAC E2960-100
Tel 858-261-6275 ?Fax 858-261-6520
[email protected]

Hot Topic Ladies Presenting on Current Developments:

Catherine Swafford of Withers Bergman, Esq.

Kristan Sheppard of Goodwin Brown, Esq.

Roberta Robinson of Robinson & Wilson, Esq.

****NOW PROVIDING CONTINUING EDUCATION, MCLE AND ESTATE SPECIALIZATION CREDITS; PLEASE PROVIDE YOUR BAR/OTHER NUMBER WHEN YOU RSVP****

Please sign-in for the MCLE/CPE/CE as you enter the Meeting Room, on the left as you go down the hallway to the meeting room itself.

For Non-Members- there is a $30.00 fee for the Continental Breakfast and Meeting Room; Members attend free of charge

Please RSVP and Mail your check payable to the “North County Estate Planning Council- San Diego” ahead of time as soon as possible to:

William Super
William Super CPAs & Consultants
2188 Saffron Way, Fallbrook, CA 92028

Other upcoming events:

PLEASE PUT THE NCEPC-SD MEETINGS DOWN ON YOUR CALENDAR AS A RECURRING MEETING FOR THE 1ST TUESDAY OF THE MONTH.

• Thursday, January 31, 2019: the Rady Children’s Hospital Professional Symposium with a great line-up including Todd Andkatavanich and David Kirk of EY on Family Limited Partnerships; and Justin Miller of BNY Mellon on Charitable Planning After Tax Reform. Register at Rady Foundation.org/professional Symposium
• February 4th to 5th, 2019 the 8th Annual Institute on Tax, Estate Planning and the World Economy at the Fashion Island Hotel in Newport Beach, CA. This great conference is filled with GREAT speakers including Read Moore of McDermott Will & Emery, Larry Katzenstein of Thompson Coburn, Andy Katzenstein of Proskauer, Jay Adkisson of Riser Adkisson, Paul Lee of Northern Trust, Steve Oshins of Oshins & Associates, Robert Keebler of Keebler & Associates and many others. For more information: https://stepoc.org/registration/
• March 5, 2019, FIRST Tuesday of the Month, the Regular Meeting of the North County Estate Planning Council- San Diego continuing our Business Exit Planning Series with Bob Copeland of Sheppard Mullin and Chuck Witham of Witham Mahoney & Abbot Law.
• April 2, 2019, FIRST Tuesday of the Month, the Regular Meeting of the North County Estate Planning Council- San Diego where we will cover the world of the Family Office with Buddy Thomas of Superior Planning along with a distinguished Panel.

Our Speakers:

Jenny Bratt and Katie Swafford of Withers Bergman

Jenny Hill Bratt, PARTNER | RANCHO SANTA FE, SAN DIEGO Office of Withers Bergman Jenny is a partner in the private client and tax team.

Her practice is focused on US and international estate planning, trusts and estates administration, family business planning and charitable planning and exempt organizations. She advises US individuals who own foreign assets on the manner in which such assets should be structured as well as their US tax compliance obligations. She routinely employs transfer tax mitigation techniques such as intentionally defective grantor trusts, grantor retained annuity trusts, irrevocable life insurance trusts, and family limited partnerships, among others.

Jenny regularly advises clients with the creation and administration of closely-held family businesses, is pro-client in choice of entity issues and has experience in the design and implementation of limited partnerships and limited liability companies. She also advises clients in planning and implementing charitable gifts including structuring such gifts through charitable remainder trusts and charitable lead trusts. She can also assist clients with the formation of private foundations and private operating foundations and advise such clients on issues that arise in the administration of such entities. 

Jenny is certified as a specialist in estate planning, trust, and probate law by the State Bar of California Board of Legal Specialization.

ADMISSIONS: California, 2007, New York, 2008, Connecticut, 2008

PUBLICATIONS:

• ‘How the new federal and New York estate tax exemption could affect your estate plan,’ Withers article, January 2018, co-author
• ‘How the new federal and Connecticut estate and gift tax exemption could affect your estate plan,’ Withers article, January 2018 - co-author
• ‘How donors, advisors, and grantees of donor advised funds may be impacted by a recent IRS notice,’ Withersworldwide.com, January 19, 2018 -co-author
• California Trusts and Estate Quarterly , Volume 22, Issue 3, 2016 - Managing editor
• California Trusts and Estate Quarterly , Volume 22, Issue 1, 2016 - Managing editor
• ‘Considerations Related to the Operation or Reorganization of a Business by a Trustee During Administration’ , Trusts and Estates Quarterly
• Article Author, Volume 21 Issue 1, 2015 - Co-author
• California Trusts and Estate Quarterly , Volume 20, Issue 2, 2014 - Assistant editor
• ‘Proposal to Provide Clear Rules Applicable to Trusts Named as Remainder Beneficiaries of IRAs’, California Tax Lawyer, Volume 16, Number 3, Summer 2007 - Co-author

MEMBERSHIPS:

• Fellow, American College of Trust and Estate Counsel ( ACTEC)
• Executive Committee, Trusts and Estates Section of the State Bar of California (Vice-Chair, Estate Planning Subcommittee) (2013 – 2019)
• Co-Editor in Chief of the California Trusts and Estates Quarterly (2017-2018)
• Board of Directors, Congregation Beth Israel of San Diego (2011- 2017)
• Executive Committee, Congregation Beth Israel of San Diego (2013 – 2015)
• Development Committee, Congregation Beth Israel of San Diego (2014 – 2015) - Former Chair
• Professional Advisor Counsel, San Diego Jewish Community Foundation, (2013 - Present)
• Civil Rights Committee, Anti-Defamation League – San Diego Chapter (2014-Present)
• Rancho Santa Fe Literary Society
• Glass Leadership Program, Anti-Defamation League – San Diego Chapter (2012 – 2013) - Former member
• American Bar Association Task Force which Submitted Comments to the IRS on Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent), 2011
• San Diego County Bar Association (Trusts and Estates Section and Probate Law Section)
• State Bar of California (Trusts and Estates Section and Tax Section)
• American Bar Association (Real Property, Probate and Trust Section and Tax Section)
• North County Estate Planning Council- San Diego
• State Bar of California
• State Bar of New York
• State Bar of Connecticut

TALKS:

• ‘Gifts of Real Estate,’ Western Regional Planned Giving Conference, Costa Mesa - June 1, 2018, presenter
• ‘Discoveries in Charitable Giving for Professional Advisors,’ Jewish Community Foundation, La Jolla - February 13, 2018, presenter
• ‘All in the Family: Business Succession Planning,’ The Bar Association of San Francisco - December 2017
• Continuing Education of Bar (CEB), Newport Beach, California - September 2016 (Topic: Post-Mortem Trust Administration)
• North County Estate Planning Council, Rancho Santa Fe, California - September 2016 (Topic: Current Developments)
• North County Estate Planning Council, Rancho Santa Fe, California - June 2016 (Topic: Current Developments)
• North County Estate Planning Council, Rancho Santa Fe, California - March 2016 (Topic: Current Developments)
• University of San Diego Nonpro????t Governance Symposium, San Diego, California - December 2015 (Topic: What Every Board Member Should Know About Charitable and Planned Giving)
• North County Estate Planning Council, Del Mar, California - August 2015 (Topic: Current Developments)
• Continuing Education of Bar (CEB), San Diego, California - January 2015 (Topic: Estate Planning Year in Review)
• North County Estate Planning Council, Del Mar, California - December 2014 (Topic: Current Developments)
• North County Estate Planning Council, Del Mar, California - August 2014 (Topic: Current Developments)
• Mentor Legal Drafting Courses, San Diego, California - November 2011 (Topic: Drafting and Designing Revocable Trusts in California)
• Jewish Community Foundation Charitable Giving Series - April 2011 (Topic: Current Developments in Planned Giving and Wealth Preservation)
• Old Globe Planned Giving Seminar, San Diego - October 2010 (Topic: Benefiting the Old Globe and Bene????ting You and Your Family - Retained
• Income Streams Through CRTs, Pooled Income Funds and Gift Annuities)
• Taxation Section of the State Bar of California Annual Washington D.C. Delegation, 2007 - Delegate
• Annual Meeting of The California Tax Bar & California Tax Policy Conference, San Diego - November 2007 (Topic: IRAs and Trusts; To Trust or Not to Trust)

EDUCATION:

• University of California - San Diego, B.A., cum laude
• University of San Diego School of Law, J.D.
• University of San Diego School of Law, LL.M

RECOGNITION:

• 2017 Super Lawyers Rising Stars

Contact Info:

+1 619 358 1712; [email protected]
Rancho Santa Fe Office:
6050 EL TORDO, PO BOX 2329, CA 92067
San Diego Office:
101 WEST BROADWAY, SUITE 1000, CA 92101

Catherine M. Swafford, ASSOCIATE | SAN DIEGO

Catherine is a senior associate in the trust and estate litigation team. She practices exclusively in trust, estate, and fiduciary litigation. Her practice includes representing clients in will and trust contests, elder abuse actions, breach of fiduciary duty cases, conservatorships, and related litigation and administration matters brought under the California Probate

Code. She has experience litigating cases from the initial stage of filing a petition, through trial and post-judgment.

ADMISSIONS:

• State of California, 2005

PUBLICATIONS:

• ‘Litigation Alert,’ California Trusts & Estates Quarterly, co-author (2011-present)
• ‘Amending Nontaxable Crowdfunding Reporting Requirements,’ Tax Notes - October 30, 2017, P.675, co-author
• ‘New Case Alerts,’ State Bar of California, Trusts & Estates Section, co-author (2016-2017)
• ‘Actions By and Against Personal Representative,’ California Decedent Estate Practice, Chapter 29, annual updates
• California Civil Practice, Probate & Trust Proceedings, bi-annual updates
• West’s California Code Forms, Probate, annual updates

MEMBERSHIPS:

• North County Estate Planning Council
• Estate Planning Council of San Diego
• San Diego County Bar Association, Trusts & Estates Section
• California State Bar, Trusts & Estates Section
• Probate Attorneys of San Diego (PASD)
• San Diego Probate Court Appointed Attorney
• La Jolla Bar Association
• UCLA Alumni Group of San Diego
• UCLA Bruin Professionals
• Lawyers Club of San Diego
• La Jolla Community Foundation (2014-2015)
• American Inns of Court, Lous M. Welsh Inn, Barrister (2011-2013)
• La Jolla Youth Soccer Coach

TALKS:

• North County Estate Planning Council, San Diego, California – November 2018, speaker (Topic: Current Developments)
• ‘Decanting 101: The New California Trust Decanting Act,’ California Lawyers Association, Trusts & Estates Section, 42nd Annual Fall Program,
• San Francisco, California – October 2018, speaker
• North County Estate Planning Council, San Diego, California - September 2018, speaker (Topic: Current Developments)
• North County Estate Planning Council, San Diego, California - July 2018, speaker (Topic: Current Developments)
• ‘Estate Planning, Trust and Probate Law - 2017: A Year in Review,’ San Diego County Bar Association - March 2018, speaker
• North County Estate Planning Council , San Diego, California - December 2017, speaker (Topic: Current Developments)
• North County Estate Planning Council , San Diego, California - November 2017, speaker (Topic: Current Developments)
• North County Estate Planning Council , San Diego, California - August 2017, speaker (Topic: Current Developments)
• ‘Traps for the Unwary: Issues to Consider in Cross-Border Fiduciary Litigation and Trust or Probate Administrations,’ San Francisco Estate
• Planning Council & Golden Gate University Law Morning Symposium, Topics in International Estate Planning - June 2017, speaker
• ‘Amending Reporting Requirements to Re????ect Social Changes,’ State Bar of California Taxation Section, Washington, D.C. Delegation - May
• 2017, speaker
• ‘Estate Planning, Trust and Probate Law - 2016: A Year in Review,’ San Diego County Bar Association - February 2017, speaker
• ‘Estate Planning, Trust and Probate Law - 2015: A Year in Review,’ San Diego County Bar Association - February 2016, speaker
• ‘Estate Planning, Trust and Probate Law - 2014: A Year in Review,’ San Diego County Bar Association - February 2015, speaker

EDUCATION:

• Pepperdine University School of Law, J.D., cum laude
• UCLA, B.A. in History and Political Science, cum laude, Departmental Honors (History)

Contact Info: +1 619 564 6213; [email protected]
San Diego Office:
101 WEST BROADWAY, SUITE 1000, CA 92101

North County Estate Planning Council- San Diego Board:

• Joe Ouellette, AXA Advisors, [email protected]
• William Super, William Super CPAs & Consultants, [email protected] 
• David Jacobs, Grant Hinkle & Jacobs, [email protected]  
• Phil Sullivan, Sullivan McGibbons & Associates, [email protected]
• Carlee Harmonson Union Bank, [email protected]