Ms. Carney is a Partner in the Orange County office of Freeman, Freeman & Smiley, LLP, and is a member of the firm's Estate Planning and Trust Administration Departments. Her practice focuses on tax and disposition planning and implementation, including estate and gift, business, charitable, and income tax and disposition planning as well as trust and probate administration.

Education

University of San Diego (LL.M. Taxation 2000) magna cum laude
University of Oregon (J.D. 1997)
University of Oregon (M.B.A. 1997)
University of California Riverside (B.A. 1992)

ADMISSIONS/QUALIFICATIONS

State Bar of California, 2000 State Bar of Oregon, 1997 (Inactive)

U.S. District Court, Southern District, 2000

PROFESSIONAL MEMBERSHIPS AND AFFILIATIONS

California State Bar Association

Oregon State Bar Association (Inactive Member) Orange County Bar Association

Orange Coast Estate Planning Council

PHILANTHROPIC ENDEAVORS

Big Brothers Big Sisters of Orange County, 2007 to present Camp Fire USA - Orange County Council, 2004-2005
Volunteers in Parole, San Diego, 2000-2001
St. Matthew Legal Clinic, Hillsboro, Oregon, 1999
Cascades Raptor Center, Eugene, Oregon, 1995-1997

Camp Fire Boys and Girls/R.A.V.E.S. Program, Eugene Oregon 1994-1995

ARTICLES, SPEECHES AND SEMINARS

Speaker, Desert Community Foundation: "Looking Ahead to 2010 & 2011 & Beyond" (September 2008)

Speaker, California Dental Association: "Mistakes to Avoid in Estate Planning & Advanced Planning for Owners of Professional Practices" (April 2006, May 2007)

Speaker, University of California Irvine - HR/Benefits Retirement Planning Program Series: "Estate Planning" (February 2006)

Speaker, Orange County's Pacific Symphony: "The Living Will After Terri Schiavo: What We Should Consider" (September 2005)

Speaker, It's Your Estate: "Basic Estate Planning" (April 2004, October 2004, April 2005, September 2007, September 2008)

Speaker, National Business Institute Seminar: "Choice of Entity" (July 2002)