SPECIAL - Key Persons

Mr. Givner has been practicing tax law for over four decades concentrating on income tax planning, estate tax planning, sophisticated retirement plans, asset protection planning, charitable planning, capital gain planning, tax litigation, and the representation of high net worth and high-income families, as well as individuals and their closely held corporations. Education New York University School of Law, New York, New York, 1977; LL.M. (Tax) Columbia Law School, New York, New York, 1976; J.D. University of California, Los Angeles, CA, USA, 1973; B.A. - Major: History

Job Titles:

• Law Specialist in Elder Law With the National Academy of Elder Law Attorneys
• Specialist

Certified as a specialist in elder law through the National Association of Elder Law Attorneys

Job Titles:

• Attorney
• Certified Specialist in Taxation With the State Bar of California
• Tax Lien & Estate Attorney in Torrance & Rancho Palos Verdes

Mr. Rice has been in private practice since November 1979 as a tax professional. Prior to law school, Mr. Rice worked for the accounting firm of Coopers & Lybrand. Mr. Rice is the senior and managing partner of the law firm of David Lee Rice, APLC, rated AV by Martindale & Hubbell, and is one of Los Angeles Magazine's Super Lawyers for 2006-2014. Currently, Mr. Rice is in charge of the Tax Program at Cal Poly Pomona. Mr. Rice has taught on the Masters of Taxation Program at California State University at Northridge and Golden Gate University, as well as many courses at the University of West Los Angeles School of Law. Mr. Rice is a Certified Specialist in Taxation with the State Bar of California and is also a Certified Elder Law Specialist in Elder Law with the National Academy of Elder Law Attorneys. Mr. Rice has published numerous articles which have been published in the Tax Developments Journal, Journal of Tax Practice and Procedure, Journal of Taxation, the Estate Planning Journal, Practicing Law Institute, University of Southern California Tax Institute, UCLA Tax Institute, California Tax Lawyer, Los Angeles Lawyer, Association of Certified Family Law Specialists, the Daily Journal and Tax Notes. He has drafted numerous papers for presentations to the IRS and Treasury concerning substantive changes to the Tax Code and the Treasury Regulations thereunder and has testified before the IRS, Department of Treasury, House Ways and Means Committee and Senate Finance Committee. Mr. Rice has also lectured before the Internal Revenue Service, USC Tax Institute, Annual UCLA Tax Institute, American Bar Association, Annual Meeting of the California Tax Bar and California Tax Policy Conference, HELP, South Bay Bar Association, Beverly Hills Bar Association, Loyola Law School, California Society of CPAs, Orange County Society of CPAs, Estate Planning Counsels of Los Angeles, South Bay and San Fernando, Dean Whittier, Jewish Federation Council, Anti-Defamation League, Kaiser Permanente, Miller & Company, California State Bar Educational Institute, Annual California State Bar Meetings, the Los Angeles County Bar Association, COSMA, and before various Elder Care Groups sponsored with the Los Angeles County Bar Association in conjunction with the Los Angeles County Board of Supervisors.

Job Titles:

• National Association of Elder Law Lawyers

James Fedalen is an experienced, accomplished litigator who represents clients in a wide range of litigation matters, including intellectual property, business and real estate as well as probate and trust. Mr. Fedalen comes from a robust family of attorneys and is one of the third-generation members to practice law in Los Angeles. Over his more than three-decade-long career, he has achieved a number of published decisions, including influential cases such as Fortune Dynamic v Victoria's Secret, Friends of Mammoth v. Town of Mammoth Lakes, and Warren v Merril l. Recognized for his deep expertise and track record of innovation, Mr. Fedalen has: Lectured on real estate and business law at California State University at Northridge and California Lutheran University. Served as a Judge Pro Tem at the Los Angeles County Superior Court. Acted as an arbitrator for the Los Angeles County Bar Association. Provided litigation services to public agencies including the City of Desert Hot Springs, the Inland Valley Development Agency and the San Bernardino International Airport Authority. He is currently special counsel for the City of Victorville. Mr. Fedalen has been rated AV® Preeminent™ Peer Review Rated by the National Rating Firm of Martindale-Hubbell®.

Matt Lane's practice encompasses estate planning and tax law. He regularly advises clients on trusts and wills, and prepares trust, corporate, real property and other instruments for advanced estate planning. Matt has also represented clients in connection with estate-related tax controversy cases involving the Internal Revenue Service and the Department of Justice. Prior to joining KFB Rice, Matt advised high net worth individuals, family offices and investment funds on legal, tax and investment issues as well as overseeing legal matters for a wealth advisory consulting boutique and for an entertainment-focused private equity firm. Education New York University School of Law, L.L.M. Columbia University Law School, J.D. Columbia University Business School, M.B.A. Harvard University, A.B.

Continuing the family tradition of advocacy, Michael Fedalen joined the firm in 2013 and quickly distinguished himself as a passionate and effective defender of the elderly, protecting them from abuse and neglect. Prior to law school, Mr. Fedalen demonstrated his passion for law by contributing to HFL's precedent-setting success in Warren v Merril-which made it easier for everyone, including seniors, to take legal action against unscrupulous real estate agents. Following this success, Mr. Fedalen developed an interest in protecting elders from abuse and neglect. Working in the area of elder abuse requires not only a particular skill set, but also personal dedication. Mr. Fedalen is actively involved in the local elder-care community, serving as a member of The Executives, a support group for the Los Angeles Jewish Home which seeks to enhance the dignity and quality of life of the facility's residents. Mr. Fedalen also handles litigation in a variety of other areas, including business, real estate, intellectual property, probate and trust, and financial elder abuse.

Neda is a graduate of UCLA, where she completed her degree in 3 years summa cum laude; she received her law degree from UCLA where she completed the Business Law and Policy Specialization in Taxation and received A's in all of the major tax classes; and she earned her LLM in tax from NYU (with a 3.8 GPA), 35 years after Bruce did. At KFB Rice, LLP Neda has advised clients on both regular estate planning, such as pourover Wills and family trusts, and complex estate tax planning involving private annuities, QPRTs, SCINs and GRATs. She has been the primary advisor to clients and their other advisors about the Offshore Voluntary Disclosure Program (taxpayers with delinquent Foreign Bank Account Reports). Neda is constantly working on inbound planning (non-U.S. people who wish to invest in the U.S. or give assets to their U.S. family members), multi-national planning (clients with assets in the U.S. and other countries, e.g., Germany, Russia and France) and other problems, including innocent spouse, offer-in-compromise and installment agreements. Neda has filed Tax Court petitions and is actively engaged in negotiations with the Internal Revenue Service and the California Franchise Tax Board on behalf of taxpayers with collection and other problems. She is also currently at work on two large tax-free spin-offs under Internal Revenue Code Section 355. And those are just a few of her past and current projects. Education New York University School of Law, New York, New York, 2012; LL.M. (Tax) University of California, Los Angeles, California, 2011; J.D. University of California, 2007; B.A. - Major: Sociology

Job Titles:

• Managing Partner at KFB Rice

Owen Kaye is the Managing Partner at KFB Rice, LLP, he has been practicing law for more than 24 years and has prepared hundreds of family limited partnerships, qualified personal residence trusts, grantor retained annuity trusts, and other sophisticated structures. He actively represents clients before the California Franchise Tax Board in disputes involving $100 million of taxable income. Owen also represents clients in probate litigation and conservatorships and has served as an expert witness on QPRTs. Education Western State University College of Law, J.D. San Diego State University, B.A. Professional Activities American Bar Association Los Angeles County Bar Association Beverly Hills Bar Association

Job Titles:

• Partner at David Lee Rice APLC

Mr. Ozawa has extensive litigation experience, including settlement negotiations, mediation, law and motion, discovery, and trials. Mr. Ozawa's clients include trustees, executors, conservators, fiduciaries, and beneficiaries. As part of Mr. Ozawa's practice, Mr. Ozawa evaluates and analyzes each case independently and advises each client on possible cost-effective resolutions before proceeding to trial.

Job Titles:

• Disability Attorney in Torrance, CA & Rancho Palos Verdes

Stuart H. Sandhaus is highly experienced with ERISA and non-ERISA disability, medical, long term care, and other related insurance claims. As a California Disability Attorney for more than twenty (20) years he has represented clients from north of San Francisco to San Diego who have been wrongfully denied their rightful insurance benefits. He personally handles every case and is a strong advocate for his clients. He has assisted clients with their applications for both Short Term Disability ("STD") and Long Term Disability ("LTD") insurance claims, and has represented clients who have been wrongfully denied their rightful STD or LTD insurance benefits. Mr. Sandhaus has extensive knowledge and experience in the handling of STD or LTD claims that are subject to ERISA regulations, successfully resolving over 90% during the complex administrative review process and resolving nearly 100% of the rightful ERISA disability claims that have had to proceed to litigation. Mr. Sandhaus understands complex illnesses and the impact these illnesses have on his clients. He is a strong advocate for his clients and is often available to them seven days a week, twenty-four hours a day and if unavailable will try to get back to his clients within twenty-four hours. Mr. Sandhaus is also an experienced federal court litigator and has successfully argued before the U.S. Court of Appeals for the Ninth Circuit. He is an understanding and true advocate in obtaining the rightful benefits to which his clients are entitled.

Job Titles:

• TRUST & ESTATES LITIGATION