HOWARD L. SANGER graduated from UCLA law school in 1967, has a BA from the University of California at Berkeley (1964) and an L.L.M. in Taxation from New York University. He is Certified Specialist, Taxation Law, member of the California State Bar, and The State Bar of California Board of Legal Specialization. He was born in Los Angeles, California, May 5, 1942; served as a Captain in the U.S. Army from 1967-1969, was admitted to the bar in 1968 in California and Kansas; admitted to practice before the U.S. Tax Court in 1971, and served as an Adjunct Faculty Member of Golden Gate University Graduate Tax Program in 1978. Mr. Sanger is past President of the San Fernando Valley Estate Planning Council, 1975-1976, past President of the Beverly Hills Bar Association Probate Committee, 1978-1979, and is a member of the Desert Estate Planning Counsel. Mr. Sanger has authored many articles on tax, estate planning, and partnership issues, which have appeared in such journals as "Taxes -- The Tax Magazine." He is frequently invited to speak on legal topics before such organizations as the California Society of CPAs and the American Association of Attorney-Certified Public Accountants. Mr. Sanger has over thirty years experience in estate planning, trust and estate administration, tax planning and disputes, partnership accountings, and advising clients on establishing, buying, and selling businesses

CHRISTOPHER S. MANES graduated from Boalt Hall (UC Berkeley) law school in 1992. He has a BA from UCLA (summa cum laude, Phi Beta Kappa), and a Master’s Degree from the University of Wisconsin, Madison, and is a Ph.D candidate at the University of Oregon. A Fulbright Scholar, Mr. Manes is the author of numerous articles on trust and estate matters. His cover story in the January 2000 issue of "California Lawyer" on conservatorship abuses in Riverside County contributed to the passage of stricter conservatorship laws, and Mr. Manes was consulted on the language of the bill. The article has been cited in an amicus brief before the California Supreme Court in a conservatorship case. He is frequently invited to speak on trust and estate matters. He has over 15 years experience litigated trust, estate, and conservatorship cases, as well as tax disputes with Federal and state taxing authorities.