Understand complicated special needs trust issues and public benefit laws affecting persons with disabilities with the first book to completely cover this rapidly expanding field.
“ ...planners across the country may well find it an indispensable tool for navigating the intricate requirements for drafting the proper SNT. ”Academy of Special Needs Planners
2 looseleaf volumes, updated June 2023
June 2023 Update
The California State Bar provided additional guidance for attorneys working with clients who lack capacity in California State Bar Formal Opinion No. 2021-207 (Nov. 12, 2021). See §§2.17, 2.18, 2.38.
Sheen v Wells Fargo Bank, N.A. (2022) 12 C5th 905 held that the factors for determining whether an attorney should be held liable to a third party announced in Biakanja v Irving (1958) 49 C2d 647 did not apply in certain circumstances. See §2.23.
The current asset limit for traditional Medi-Cal is $130,000 per applicant, and the asset test is set for elimination on January 1, 2024. However, Medi-Cal retains an income limit, and other government programs, such as SSI, retain the $2,000 asset limit. See §§3.4, 3.39, 3.54, 9.1.
The 2023 maximum total payments for SSI benefits to California recipients have changed. See §3.8.
The income limit for substantial gainful activity (SGA) increased to $1,470 per month (or $2,460 per month if blind) effective January 1, 2023. See §§3.10, 3.81D, 3.88, 9.16.
A proposed rule would eliminate food as in-kind support and maintenance (ISM) for SSI. See §3.15.
The 2023 value of the one-third reduction rule (VTR) amount for SSI recipients is $304.66. See §3.16.
The 2023 presumed maximum value (PMV) for SSI recipients is $324.66. See §3.17.
The 2023 student earned income exclusion for SSI recipients is $2,040 per month up to a maximum annual limit of $8,230. See §3.17A.
The 2023 Cash Assistance Program for Immigrants payment is $1,133.73 per month. See §3.22.
The 2023 California annual threshold amount of income for a traditional Medi-Cal recipient to maintain coverage is $56,758. See §3.37.
The 2023 Federal Poverty Level (FPL) is $1,215 for individuals and $1,643.33 for a couple. See §3.46.
The 2023 amount of earnings required to earn one-quarter of coverage for Social Security Retirement benefits is $1,640. See §3.84.
The 2023 amount of earnings that qualifies a month as a “trial work month” for SSDI/SSI work incentive programs is any month when the recipient’s gross earnings are $1,050 or more. See §3.95.
The Improved Pension available to veterans is now subject to an asset limit of $150,538 (December 1, 2022, to November 20, 2023) and provides a maximum annual pension rate of $16,037 ($21,001 for veterans with one dependent). See §3.143B.
The 2023 average CalFresh benefit amount is $281 per month. See §3.155.
Conservatees may now request termination of their conservatorships by sending a communication to the court. Prob C §1861.5. See §4.4.
The Respect for Marriage Act (Pub L 117-228 §7, 136 Stat 2306) now recognizes a couple as married for the purpose of federal laws, rules, and regulations if the marriage was valid in the place where it was entered into by the couple. 1 USC §7. See §4.6.
Effective January 1, 2024, employers may not discriminate against employees or applicants based on cannabis use off the job and away from the workplace, and may drug test for nonpsychoactive cannabis metabolites only if an exception applies. See §15.5A.
The Centers for Medicare Services (CMS) have clarified the language regarding denial of payment for medical services when “WCMSA non-submits” or “evidenced-based” MSAs are used. See §8A.38A.
CMS proposals to revise the MSA review process to include liability insurance and no-fault claims were withdrawn in October 2022. See §8A.6.
Probate Code §1003 now requires a proposed guardian ad litem to disclose all known actual or potential conflicts of interest and family or affiliate relationships to the court prior to appointment, and creates an affirmative, ongoing obligation to report conflicts for as long as the individual serves as guardian ad litem. See §16.15.
An amendment to Cal Rules of Ct 7.575 now includes a verified electronic account statement in lieu of an original statement to support a conservator or guardian’s accounting. See §7.575.
Scott A. Harshman
Gordon A. Schaller
James E. Berge
Christopher M. Moore
Gene L. Osofsky
Linda S. Durston
Allan A. Senkow
Nancy Kaupp Ewin
Diedre Wachbrit Braverman
Leslie Ann Barnett
Donna R. Bashaw
John J. Campbell
David L. Rice
Dennis M. Sandoval
Ruth A. Phelps
Carol S. Battaglia
Mary L. Waltari
John A. Payne, Jr.
Gregory J. Lederman
SPECIAL NEEDS TRUSTS:PLANNING, DRAFTING, AND ADMINISTRATION
TABLE OF CONTENTS
Ethical Considerations When Planning for Persons With Disabilities
Sample Paragraphs in Engagement Letter Confirming Family Member’s Role
Potential Conflicts Disclosure and Waiver for Special Needs Trust Beneficiary and Trustee During Administration of Trust
Public Benefits for Persons With Disabilities
Letter to SSA Notifying of Receipt of Assets and Funding of (d)(4)(A) SNT
Family Law Issues in Planning for Persons With Disabilities
Estate Planning for Persons With Disabilities
Special Needs Planning Intake Form
Coordination With Other Family Members
Guidelines to Parents for Writing Memorandum of Intent
Common Provisions in Third Party Special Needs Trusts
Revocability of SNT
Irrevocability of SNT
Provisions for Multiple Beneficiaries of Third Party SNT
Effect on Public Benefits if No Trust
Settlor’s General Philosophy
Use of Memorandum of Intent
Funding the Trust
Acceptance of Property by Trustee
No Commingling of Property
Trustee’s Sole and Absolute Distribution Discretion
Distributions of Income and Principal
Distributions Shall Be Supplemental and in Beneficiary’s Best Interest
Trustee’s Authority to Refuse Distribution Requests
Role of Care Manager
Compensation of Care Manager
Resignation of Care Manager
Trustee Resignation, Removal, and Replacement
Successor Trustee Powers and Liabilities
Trust Advisory Committee
Termination on Beneficiary’s Death
Termination if Beneficiary Ineligible for Benefits
Termination on Substantial Gainful Employment
Termination if Court Orders Reimbursement
Termination When Trust Corpus Is Small
Special Power of Appointment
Disposition if SNT Beneficiary Is Still Alive
Remote Contingency Distribution
Alternative Distributions for Minors
Alternative Distributions for Persons Eligible for Needs-Based Public Benefits
Payment of Taxes and Other Debts
Payment of Funeral Expenses
Sheltering Assets From Regional Center Consideration
Special Needs Definition
Trustee Cooperation in Seeking Public Benefits
Funding Third Party Special Needs Trusts
Disclaimer for Attorney Assisting Client in Funding Modeling
Power of Appointment When Making SNT Designated Beneficiary
Limitation on Payment of Debts and Administration Expenses
Limitation on Payment of Estate Tax
Planning Using First Party Special Needs Trusts or Alternatives
Petition to Modify Disqualifying Trust to Special Needs Trust
Medicare Set-Aside Arrangements
CMS Form: Guidelines for Self-Administration of Worker’s Compensation MSA
CMS Form: Workers’ Compensation Medicare Set-Aside Arrangement (WCMSA)-Account Expenditure for Lump-Sum Account
Step-by-Step Checklist for MSP Compliance for Future Medical Expenses
Qualified Settlement Funds
QSF Trust Agreement
Petition to Establish QSF
Memorandum of Points and Authorities
Order Establishing QSF
Required Provisions in (d)(4)(A) Special Needs Trusts
Title and Introduction of an SNT Established by the Individual
Title and Introduction of Parent- or Grandparent-Established SNT
Title and Introduction of Court-Established SNT
Defining SNT Beneficiary
Payback to Medicaid
Distributions on Early Termination
Expenses to Be Paid Before Payback to Medi-Cal
Notice to State Agencies
Trust Meets All Rule 7.903 Requirements
Accounting to Court
Compensation of Trustee, Advisory Committee Members, and Attorney
Suggested Provisions in (d)(4)(A) Special Needs Trusts
Authority to Purchase Residence
Definition of Special Needs
Treatment of Trust by Public Benefit Programs
Special (Limited) Power of Appointment
Grantor Trust Provision
Asset Augmentation to SNT
Establishing (d)(4)(A) Special Needs Trusts
Checklist: Questions to Ask a Potential Private Professional Trustee
Petition for Order Establishing SNT Under Prob C §§3600–3613
Order Establishing Prob C §3600 SNT
Petition to Establish SNT Under Prob C §2580
Pooled Special Needs Trusts
Petition to Establish Pooled Trust Account
Special Needs Trust Administration and Appropriate Distributions
Record of Trustee’s Discretionary Actions
Income Sources Per Month
Step 3: Comparing Income and Expenses
Specific Special Needs Trust Administration Issues
Checklist: Items to Include in Caregiver Employment Agreement
Special Needs Trust Accounting
Waiver of Account
Letter to Beneficiary About Account
Release of Trustee
Petition for First Account and Report of Trustee
Order Settling Account and Report of Trustee, Allowing Fees
Special Needs Trust Termination
Checklist: Trustee Termination of First Party SNT
Checklist: Trustee Termination of Third Party SNT
Petition for Instructions Concerning Medi-Cal Recovery
Receipt on Distribution
Complete Special Needs Trust Forms
Title; Table of Contents
Creation of Trust (Article 1)
Funding and Purpose of Trust (Article 2)
Distribution for Special Needs (Article 3)
Trust Advisory Committee (Article 4)
Care Manager (Article 5)
Trustee and Trust Protector Provisions (Article 6)
Termination Provisions (Article 7)
Trustee’s Duties and Powers (Article 8)
General Matters (Article 9)
Trust Meets Public Benefit Legal Requirements (Article 4)
Trust Advisory Committee (Article 5)
Trustee Provisions (Article 6)
Administration on Death of Beneficiary (Article 7)
Trustee Powers (Article 8)
Trust Meets Legal Requirements (Article 4)
Trust Advisory Committee and Trust Protector (Article 5)
General Matters and Instructions Regarding Trusteeship (Article 9)
LESLIE ANN BARNETT, a 1992 graduate of Loyola Law School, is certified as an Elder Law Attorney by the National Elder Law Foundation. Ms. Barnett, whose practice emphasizes conservatorships, public benefit eligibility issues, estate planning and special needs trusts, is a sole practitioner in Los Angeles. In addition to various Bar memberships, Ms. Barnett is a member of the National Academy of Elder Law Attorneys, Southern California Council for Elder Law Attorneys (President 2005–2006), California Advocates for Nursing Home Reform Legal Network, and a Charter Member of the Academy of Special Needs Trust Planners. She has served on the Board of Directors for the Center for Health Care Rights. Ms. Barnett also has an M.A. in Social Work and worked as a geriatric social worker for 15 years before practicing law.
DONNA R. BASHAW graduated from Western State University College of Law in 1987, where she was Editor-in-Chief of Law Review and where she is a periodic adjunct professor. She practices elder law at the Elder Law Center in Laguna Hills and is a certified elder law specialist. Mrs. Bashaw is a frequent presenter for CEB, for the National Academy of Elder Law Attorneys, and for the California Advocates for Nursing Home Reform. Mrs. Bashaw is on the national executive board for the National Academy of Elder Law Attorneys, serving as Immediate Past President of the Academy. She was named a Fellow of the National Academy of Elder Law Attorneys in 1997. Mrs. Bashaw is also the immediate past chair of the exam writing committee for national certification of elder law attorneys through the National Elder Law Foundation. She is co-author of California Durable Powers of Attorney (Cal CEB) and co-author of California Guide to Tax, Estate & Financial Planning for the Elderly (Matthew Bender/Lexis-Nexis). For her pro bono service and for her pioneering work in elder law, Mrs. Bashaw received the California Women Lawyers’ Fay Stender Award in 1997, the Teresa Foundation Award in 1998, was named to the Hall of Fame at Western State University in 1999, and received the OCBA Harmon G. Scoville Award in 2000, the Orange County J. Reuben Clark award in 2003, and the State Bar of California Appreciation Award for exceptional public service and contributions to the legal profession in 2005. Mrs. Bashaw served as a delegate to the White House Conference on Aging held in December 2005. Such a conference is held once every 10 years.
CAROL S. BATTAGLIA is the founder and senior partner of the law firm of Battaglia & Waltari. She has been working in the area of trusts, probate, conservatorships, and public benefits for over 30 years. She is a member of the nationally recognized Special Needs Alliance, which is an organization of selected attorneys who specialize in disability and public benefits law. She is also a member of the Estate Planning Council of San Diego, Probate Attorneys of San Diego, and the Estate Planning, Probate, and Trust Section of the San Diego County Bar Association. Ms. Battaglia is frequently invited to share her knowledge at seminars and conferences throughout the state and nationwide as one of the foremost authorities on Special Needs Trusts and Public Benefits in California.
THOMAS BELTRAN is an attorney in private practice in West Los Angeles. He has been handling public benefits matters since 1984. His areas of practice include disability-related estate planning, public benefits litigation in administrative forums and state and federal court, defense of special needs trusts, probate, special education litigation, and appellate matters. He set up the PLAN of California Master Pooled Trust and serves as its general counsel. In the mid-1980s, he was part of a congressional demonstration project that led to the codification of the SSI work incentives, §1619(a)–(b) of the Social Security Act. Mr. Beltran’s other experience includes 10 years with the Regional Centers, work with the special education clinic at Pepperdine Law School, and as a lecturer at the University of Judaism’s graduate school of psychology from 1998 until the program closed in 2001. He has been active in consultation with the dependency system and edited the CASA special education manual. He regularly speaks on disability issues at the California State Bar convention, as well as for CEB, California Advocates for Nursing Home Reform, NBI, and Lorman. He drafted the language for SB 303 (Wright), codified as Pen C §1347.5, applying the ADA’s accessibility requirements to proceedings involving sexual abuse victims with disabilities, and he was the principal drafter of the amendments to Prob C §3600. (AB 1851 (Harmon)). Mr. Beltran is a member of the Executive Committee of the State Bar’s Trust and Estates Section. He received his B.A. from the University of North Dakota and his J.D. from Whittier Law School.
JAMES E. BERGE, managing partner of Berge & Berge LLP in San Jose, specializes in estate planning, trust, and probate law. After receiving his B.S. from the University of Santa Clara in 1981, Mr. Berge went on to earn his J.D. from the University of Santa Clara School of Law in 1986 and his M.A. in Taxation from Golden Gate University School of Law in 1991. He is a member of the California State Bar, the Probate and Trusts Section of the California and Santa Clara County Bar Associations, the Santa Clara County Estate Planning Counsel and the National Academy of Elder Law Lawyers. He is a member of WealthCounsel, a national association of over 1000 estate planning attorneys who have come together to provide members with education, technical, and legal support in an effort to provide their clients with state of the art estate planning documents for a wide range of estate planning strategies. He is certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate, and Trust Specialist, and is a California certified public accountant. He is licensed to practice law and accounting in California and is admitted to practice before the United States Tax Court, the United States District Court for the Northern District of California, and the Supreme Court of the United States.
DIEDRE WACHBRIT BRAVERMAN is the principal attorney of Wachbrit Braverman PC in Westlake Village. Her practice focuses on estate planning, asset protection, and special needs planning and administration. Ms. Braverman received her B.A. in Classics, magna cum laude, from the University of California, Irvine, in 1994 and her J.D. from Stanford Law School in 1997. Ms. Braverman is certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate, and Trust Specialist. She is a Founding Principal of the Academy of Special Needs Planners, a national organization of attorneys. She teaches CE for attorneys and other professionals nationally and regionally and is a commentator for the Wall Street Journal, the New York Times, and Time Magazine.
JOHN J. CAMPBELL passed away in 2017. He was the founder and principal attorney of the Law Offices of John J. Campbell, P.C., in Denver. He had practiced law for over 30 years and had practiced in the areas of elder law and Medicare set-asides since 1996. He was licensed to practice law in Colorado. He was a member of the Colorado Bar Association, the Arapahoe County Bar Association, the Missouri Bar Association, the National Academy of Elder Law Attorneys, and the National Alliance of Medicare Set-Aside Professionals. He was a graduate of the University of Missouri-Columbia School of Law, J.D. 1986. He was selected as a Fellow of the Colorado Bar Foundation in 2006 and was the 2006–2008 Cochair of the Elder Law Section of the Colorado Bar Association. He was a Certified Elder Law Attorney by the National Elder Law Foundation and a Medicare Set-Aside Consultant Certified (national certification through the Commission on Health Care Certification). He was the author of The Complete MSAT Training Course Book; had written and published numerous articles; and had presented seminars on Medicare set-asides and elder law issues across the country.
LINDA S. DURSTON is an attorney in private practice in Berkeley. Her major practice areas are estate planning, conservatorships, guardianships, and special needs trusts. She formerly practiced Social Security disability law at a not-for-profit agency in Northern California. She is a member of the National Academy of Elder Law Attorneys, California Advocates for Nursing Home Reform, the Contra Costa County Bar Association, and the Alameda County Bar Association. She is past secretary of the California National Academy of Elder Law Attorneys. She is an editor-consultant for California Conservatorship Practice (Cal CEB). She is principal author with Linda G. Mills of The Rhetoric, Politics, and Therapeutics of Opening Statements in Social Security Disability Hearings, Yale Journal on Law and Feminism 8, 1:119–144, 1996. She is a graduate of the University of California, Berkeley, where she received B.A., M.A., and Ph.D. degrees in Rhetoric, and where she also taught for many years before entering the legal profession. She received her J.D. from New College of California School of Law in San Francisco.
NANCY KAUPP EWIN, J.D., 1970, Western State University (San Diego), is certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate, and Trust Specialist. Ms. Ewin is a member of the National Academy of Elder Law Attorneys and has been President of the Southern California Chapter. She supports the California Advocates for Nursing Home Reform. She is a member of the Board of Directors of the Foothills Bar Association and Co-Chair of the Estate Planning, Trust, and Probate Section She serves on the Board of Directors of the Southern Caregiver Resource Center. She serves as adjunct faculty at Cuyamaca College in the ABA Paralegal Studies program, teaching Probate and Estate Planning, and is a frequent lecturer to attorneys and others on matters pertaining to estate planning and legal issues relating to disability and aging.
SCOTT A. HARSHMAN is a member of the firm of Jeffer, Mangels, Butler & Marmaro, LLP, in the Orange County office. Mr. Harshman’s practice focuses on trust and estate matters for high net worth individuals, including wealth transfer planning, business succession planning, philanthropic planning, tax controversy, and probate and trust administration. Mr. Harshman received his J.D., cum laude, from Whittier Law School and an LL.M. in Taxation from the University of San Diego School of Law. Mr. Harshman is certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate, and Trust Specialist. Mr. Harshman is a frequent writer and speaker on estate planning, wealth management, and trust administration.
MELINDA HUNSAKER is a managing partner at McGonigle & Hunsaker, LLP. She received her law degree from Western State University, College of Law, graduating cum laude in December of 2005, and was admitted to the California State Bar in May of 2006. Her practice includes Medi-Cal planning, applications and appeals, estate planning and trust administration, including special needs trusts, probate, conservatorships, guardianships, and other elder law and special needs law-related matters. An elder law attorney certified by the National Elder Law Foundation, Ms. Hunsaker is also a member of the National Academy of Elder Law Attorneys and the Special Needs Alliance, as well as the Orange County Bar Association’s Trust and Estates and Elder Law sections. Ms. Hunsaker is a regular volunteer at the Orange County Probate Court’s free Limited Conservatorship Clinic, frequently gives presentations throughout Southern California to churches, schools, and community organizations for seniors, people with special needs, and their families, and provides training to attorneys and other professionals, hospitals, and skilled nursing facilities.
SANDY KASTEN is a sole practitioner in Berkeley. Her practice focuses on fiduciary and estate taxation, with an emphasis on tax return preparation and planning for trusts, estates, and individuals. Ms. Kasten is a 1976 graduate of the University of California College of the Law, San Francisco, and received her M.B.A. in Taxation from Golden Gate University in 1981. She studied accounting at California State University East Bay (formerly CSU Hayward). She is a member of the Alameda County Bar Association and currently serves as treasurer of the Calaveras County Bar Association. She is a past board member of Women Lawyers of Alameda County.
GREGORY J. LEDERMAN graduated from California State University, Northridge, in 1996 with a B.A. in Speech Communication. He graduated from the University of La Verne College of Law in 2000, where he was a member of Law Review. Mr. Lederman received American Jurist Prudence Awards in Contract Law, Constitutional Law, Civil Procedure, and Insurance Law. Mr. Lederman has a private practice in Woodland Hills focused on estate, trust, and probate law. He is a member of the Estate and Trust Sections of the Los Angeles County Bar and the California State Bar. He is also a member of the National Academy of Elder Law Attorneys.
POLLY LEVIN is an associate attorney with the Bohne Law Group in Walnut Creek. Her major practice areas are estate planning and trust administration, with a particular focus on planning for individuals with disabilities and their families. Ms. Levin also works with personal injury attorneys to establish trusts for minor or disabled clients. She has written articles on planning for persons with disabilities and has appeared on Chuck Finney’s radio program, Your Legal Rights (KALW), discussing special needs trusts. She is a graduate of University of California, Berkeley, and Golden Gate University School of Law. She is a member of the California and New York bars and the Alameda County Bar Association.
CHRISTOPHER M. MOORE is a principal of Moore, Bryan & Schroff in Torrance. He is certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate and Trust, and Family Law Specialist. Mr. Moore is a fellow of the American College of Trust and Estate Counsel and the American Academy of Matrimonial Lawyers, and was a member of the State Bar Trusts and Estates Section Executive Committee (2000–2006). Mr. Moore speaks and writes frequently on trusts and estates and family law issues. His practice is limited to trusts and estates and family law. Mr. Moore received his B.A. in 1960 from Stanford University and his J.D. in 1964 from Harvard Law School.
GENE L. OSOFSKY is a partner in the firm of Osofsky & Osofsky in Hayward, specializing in elder law, estate planning, Medi-Cal planning, and family law. He received his B.A. in 1966 from the University of California, Berkeley, and his J.D. in 1969 from the University of California, Los Angeles, School of Law. Mr. Osofsky is a certified Specialist in Family Law (State Bar of California, Board of Legal Specialization), a former VISTA Volunteer and legal services attorney, and a recipient of the Wiley Manual Pro Bono Award. He is a member of the National Academy of Elder Law Attorneys and regularly speaks on elder law and disability topics to senior and professional groups throughout the Bay Area. He and his partner have co-authored the “Consumer’s Guide To Medi-Cal Planning,” a consumer-friendly guide for clients, viewable on the firm’s website at www.LawyerForSeniors.Com.
JOHN A. PAYNE, JR., is in private practice in Los Angeles. His practice consists almost exclusively of trust drafting and administration. He received his B.A. with honors from Baldwin Wallace College in Berea, Ohio, in 1970 and his J.D. with honors from the University of Michigan Law School in 1973. He served in the Judge Advocate General’s Corps of the United States Navy from 1974–1977. He is a past chair of the Trusts and Estates Section of the Los Angeles County Bar Association and has served twice (including currently) on the Executive Committee of that Section. He has lectured for CEB on a number of occasions and spoken about special needs trusts for the Los Angeles County Bar Association, NBI, the Los Angeles County Public Counsel’s office, the California Center for Judicial Education and Research, and the State Bar Convention in 2004.
RUTH A. PHELPS received her undergraduate degree in Mathematics in 1972 from Immaculate Heart College in Los Angeles. She received her J.D. in 1975 and her LL.M. (Taxation) in 2004, both from Loyola Law School. She is a member of the Board of Directors and Treasurer of the National Academy of Elder Law Attorneys, a member of the Executive Committee of the Trust and Estates Section of the State Bar of California, a fellow of the American College of the Trust and Estate Counsel, past president of the Southern California Chapter of the National Academy of Elder Law Attorneys, and a member of the Board of Overseers of Loyola Law School, Los Angeles. She is a member of the adjunct faculty of Loyola Law School, teaching elder law. Mrs. Phelps serves as a member of the probate Volunteer Panel of Attorneys for Los Angeles County Superior Court. She is certified as an Elder Law Attorney by NAELA and certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate, and Trust Specialist.
MARK POPOLIZIO, J.D., is the Vice President of MSP Compliance and Policy at ISO Claims Partners. Prior to joining ISO Claims Partners, Mr. Popolizio practiced workers’ compensation and liability legal defense for 10 years. During this time, he developed a national practice that included Medicare set-asides and Medicare compliance. Mr. Popolizio is active on the national MSA/Medicare educational and training circuit. He is a regularly featured speaker on MSA/Medicare issues before carriers/TPAs, state bar associations, and industry-specific organizations. Mr. Popolizio also has published several articles on MSA/Medicare issues.
DAVID L. RICE is the principal attorney of the Law Offices of David Lee Rice, APLC, in Torrance specializing in tax, estate planning, and elder law. He received his B.A. from Arizona State University and his J.D. from Loyola Law School. Mr. Rice is certified by the California State Bar Board of Legal Specialization as a specialist in Taxation Law and by the National Elder Law Foundation as a specialist in Elder Law.
DENNIS M. SANDOVAL is the principal at Dennis M. Sandoval, A Professional Law Corporation, specializing in estate planning, elder law, tax planning, and tax controversy. He received his B.A. in Business Administration from California State University at Fullerton, his J.D., cum laude, from Western State University College of Law, and his LL.M. in Taxation Law, cum laude, from Golden Gate University College of Law. Mr. Sandoval serves as the Director of Education for the American Academy of Estate Planning Attorneys. He is a member of the Academy of Special Needs Planners, American Academy of Estate Planning Attorneys, and the National Academy of Elder Law Attorneys. Mr. Sandoval is a certified Estate Planning, Trust & Probate Law Specialist and a certified Taxation Law Specialist by the California State Bar Board of Legal Specialization. He is a certified Elder Law Attorney by the National Elder Law Foundation.
GORDON A. SCHALLER is a partner in the Orange County office of Jeffer, Mangels, Butler & Marmaro (JMBM) LLP. He has been a prominent tax and estate planning attorney in Southern California for over 30 years. Mr. Schaller focuses his practice on tax, estate planning, charitable, and wealth management services. He has represented individuals as well as numerous public and private charitable organizations. Mr. Schaller provides creative solutions for tax, charitable, business succession, and family issues. He is well known throughout the country for developing comprehensive, integrated multi-generational wealth planning, preservation, and management solutions. Mr. Schaller frequently facilitates the interaction of the client’s investment, insurance, tax, and philanthropic advisors to achieve goals-based integrated results. Before joining JMBM, Gordon founded an independent wealth advisory firm. He received his B.S., with distinction, from Iowa State University in 1970 and J.D., magna cum laude, from the University of Minnesota Law School in 1973.
ALLAN A. SENKOW is a sole practitioner with offices in Encino and Oxnard. He focuses his practice in the areas of estate planning, tax, and elder law. Mr. Senkow received his undergraduate degree from Loyola University in Chicago and his J.D. from the University of La Verne College of Law. He also attained his LL.M. in Tax, with honors, from Golden Gate University School of Law in San Francisco. He is a member of the American Bar Association, the San Fernando Valley Bar Association, the American Academy of Estate Planning Attorneys, and the National Academy of Elder Law Attorneys. He also serves his community as a volunteer Judge Pro Tem with the Los Angeles Superior Court.
KEVIN URBATSCH is certified by the California State Bar Board of Legal Specialization as an Estate Planning, Probate, and Trust Specialist. He is a principal of the Urbatsch Law Firm P.C. in Walnut Creek. He is a frequent writer and lecturer on special needs trusts and the planning needs of individuals with disabilities. He received his B.S. from Truman State University in 1988 and his J.D. from St. Louis University College of Law in 1993. He is a charter member of the Academy of Special Needs Planners; a member of the National Academy of Elder Law Attorneys; the California Advocates for Nursing Home Reform; the Bar Association of San Francisco, Probate & Trust Section; and the State Bar of California, Trust and Estate Section.
MARY L. WALTARI has been a practicing attorney for over 25 years, graduating from the University of San Diego School of Law. After beginning her career in business and securities litigation, she turned her focus to special needs planning, estate planning, conservatorships, probate, and trust matters. Ms. Waltari is a recognized speaker for both professional and parent groups on special needs trusts, public benefits, and conservatorships. She represents family members, private fiduciaries, and corporate trustees. Ms. Waltari is a member of the Special Needs Alliance, a national organization of selected attorneys who specialize in disability and public benefits law advocating for changes in the law. She is also a member of the Estate Planning Council of San Diego, Probate Attorneys of San Diego, and the Estate Planning, Probate, and Trust section of the San Diego County Bar Association.
GREGORY WILCOX has his own practice in Berkeley, specializing in public benefits planning and related estate planning since 1989. He received his B.A. in 1968 from Haverford College, his Master of Public Affairs degree in 1971 from Princeton University, and his J.D. in 1976 from the University of California, Berkeley, School of Law. Mr. Wilcox is a former Board Member and past Chair of the Northern California Chapter of the National Academy of Elder Law Attorneys (NAELA), and a past Member of the National Board of NAELA, past board member and board secretary of California Advocates for Nursing Home Reform (CANHR), a member of the Special Needs Alliance (SNA) and East Bay Trusts and Estates Lawyers (EBTEL). He is member and former Chair of the Elder Law Committee of the Alameda County Bar Association’s Trust and Estates Section and the current president of the Berkeley-Albany Bar Association. A frequent lecturer to attorneys on public benefits, Mr. Wilcox has also published numerous articles on Supplemental Security Income, special needs trusts, and public benefit planning.
DAVID HAMILTON is an update author of chaps 2, 7, and 16. Mr. Hamilton is an attorney with the Sandoval Legacy Group, a division of Holstrom, Block & Parke, APLC. Before merging with Holstrom, Block & Parke, he worked as a law clerk and then an attorney for Dennis M. Sandoval, A Professional Law Corporation. His practice focuses on probates, estate planning, wills and trusts, conservatorships, special needs trusts, and fiduciary accountings. In 2009, Mr. Hamilton earned his B.A. in Organizational Leadership from Chapman University. In 2015, he earned his J.D., magna cum laude, from the University of La Verne College of Law. During law school, Mr. Hamilton was the Editor-in-Chief for Volume 36 of the University of La Verne Law Review, and he was the Editor-in-Chief for Volume 20 of the Journal of Law, Business & Ethics.
MELINDA HUNSAKER is the update author of chap 8. See her biography in the About the Authors section.
TERRY M. MAGADY is the update author of chap 5. He is in private practice in Los Angeles and specializes in trust administration for people who are older or disabled, and in Medi-Cal and other government benefits planning and conservatorships. He received his B.A. from Occidental College in 1978, his M.A. in Public Affairs from Princeton University’s Woodrow Wilson School of Public & International Affairs in 1981, and his J.D. from the University of Southern California in 1986. Mr. Magady is certified as an Elder Law Attorney by the National Elder Law Foundation. He is Chairman of the Elder Law Committee of the Beverly Hills Bar Association’s Trust & Estates Section and is a member of the Beverly Hills Bar Association’s Board of Governors and the Council of Advanced Practitioners of the National Academy of Elder Law Attorneys. Mr. Magady formerly served on the Los Angeles County’s Adult Day Health Care Planning Council and the Los Angeles County’s public authority for the In-Home Supportive Services Program. Mr. Magady has published articles for legal periodicals on both Medi-Cal planning and special needs trusts. He lectures frequently to attorneys and other professionals regarding elder law matters.
ROBERT E. NUDDLEMAN is an update co-author for chap 15 and represents individuals and companies in federal and state court and various administrative agencies, focusing on overtime claims, breach of contract, trade secret protection, claims of sex, race, age, and pregnancy discrimination and/or harassment and accommodating persons with disabilities. Mr. Nuddleman helps clients reduce exposure to employment law claims. Mr. Nuddleman routinely helps family members, professional fiduciaries, and attorneys with in-home care issues.
PETER STERN is an update author for chap 16. He is an attorney whose private practice in Palo Alto emphasizes estate planning, probate, and elder law. He received his J.D. in 1981 from Stanford University School of Law. He is a past chair of the executive committee of the Estate Planning, Probate, and Trust Section of the Santa Clara County Bar Association (1993) and a member of the Board of Trustees of the Bar Association (1992–1994). He is certified as a specialist in estate planning, trust, and probate law by the California Board of Legal Specialization of the State Bar of California. He served as a member and chair of the Executive Committee of the Trusts and Estates Section of the State Bar of California. He served on the Probate and Mental Health Committee of the Judicial Council of California. He is a member of the American College of Trust and Estate Counsel (ACTEC) and currently chairs its Elder Law Committee. Mr. Stern holds undergraduate and graduate degrees in history from Denison University and Princeton University. Prior to his work in law, he served as a member of the history departments at Stanford University and the University of Santa Clara. He has also served in the U.S. Department of State. His current practice deals with a broad spectrum of estate planning, conservatorships, probate, and elder law, including Medi-Cal planning and other legal assistance to families of persons suffering from incapacities. He has lectured on elder law, Medi-Cal planning, and special needs trusts for CEB, the Santa Clara County Bar Association, the Silicon Valley Bar Association, the National Business Institute, and California Advocates for Nursing Home Reform.
KEVIN P. URBATSCH is the update author of chaps 3, 8B, 9, 10, 11, and 12. See his biography in the About the Authors section.
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