Mr. Gilbert is a partner in our Los Angeles office and is a member of our Estate Planning Practice Department. Mr. Gilbert lectures frequently on estate planning matters before a variety of diverse groups including numerous groups sponsored by the California Society of CPAs Education Foundation "California CPA Foundation." By way of example, Mr. Gilbert continues to teach an eight hour course for the California CPA Foundation titled "The Use of Life Insurance in Estate Planning." Mr. Gilbert also has been a speaker at conferences for the California CPA Foundation on a variety of topics including, by way of example, lecturing at the California CPA Foundation's 2001 Advanced Estate Planning Institute on: The Uniform Principal and Income Act. Mr. Gilbert also has served on California CPA Foundation's conference planning committees and co-chairs the California CPA Foundation's 2004 Advanced Estate Planning Institute. Mr. Gilbert also is an active member of the Beverly Hills Estate Planning Council, where he held the office of president of the Council from 1995-1996. Mr. Gilbert has more than 25 years of experience in estate planning and related areas and is considered an expert in the field.

EDUCATION

New York University (LL.M., Taxation 1974)
American University (J.D. 1973)
American University (B.A. 1968)

ADMISSIONS/QUALIFICATIONS

State Bar of California, 1976
District of Columbia, 1974
State Bar of Maryland, 1973

PROFESSIONAL MEMBERSHIPS AND AFFILIATIONS

Member, Los Angeles County Bar Association
Member, Beverly Hills Bar Association
Associate Member, California Society of Certified Public Accountants

PHILANTHROPIC ENDEAVORS

Mr. Gilbert sits on the Foundation Board of California State University at Northridge.

ARTICLES, SPEECHES AND SEMINARS

Lecturer:
California CPA Education Foundation ("California CPA Foundation") 2001 Advanced Estate Planning Institute: The Uniform Principal and Income Act and 1999 Advanced Estate Planning Institute: "The Use of Split Dollar Life Insurance Plans in Estate Planning"
California CPA Foundation Estate Planning Certificate Program: "The Use of Life Insurance in Estate Planning," (8 hour course) currently teaching; California Continuing Education of the Bar: "Drafting and Administering a Life Insurance Trust," 1998. Estate Planning Lecturer - Division of Business and Industry Services (Continuing Professional Education), California State University, Northridge, 1982 to 1996
Los Angeles and Warner Center Estate Planning Councils, "The Dark Side of Life Insurance Trusts," 1996
Planning Giving Council, Lucille Salter Packard Children's Hospital at Stanford, "Make the Charitable Remainder Trust Work for Your Client," 1995

Author:
"Despite Complexity, Private Foundations Offer Advantages to Donors With Charitable Intentions," Estate Planning, July, 1985
"How to Use Gifts and Leasebacks as a Tax Planning Tool," Prentice Hall Tax Ideas, 1982

Related Matters:
President, Beverly Hills Estate Planning Council, 1995-1996
Member, Steering Committee for Estate Planning Committee, Los Angeles Chapter, California Society of CPAs, 1994 to present
Chairman, California CPA Foundation Annual Estate Planning Conference, 1993
Member, Planning Committee, California CPA Foundation Estate Planning Conference (continuing)
Member, Planning Committee, California CPA Foundation Strategies for High Income Individuals Conference (1995, 1996)
Chairman, California CPA Foundation Strategies for High Income Individuals Conference (1996)
Member, Planning Committee, California CPA Foundation Advanced Estate Planning Institute (1995 to present)
Co-Chairman, California CPA Foundation Advanced Estate Planning Institute (1997, 1998 and 2004)
Winner, Division of Business and Industry Services, California State University, Northridge, Excellence in Teaching Award, 1991
Law clerk to Honorable Cynthia Holcomb Hall, Judge U.S. Tax Court, 1974-1976