Jill S. Dodd, Esq.

Ms. Dodd is a partner in the Family Wealth Transfer Planning & Trust and Estate Administration and in the Not-For-Profit Organizations practice groups at Manatt, Phelps & Phillips, LLP, and is resident in the firm’s San Francisco office. Her practice focuses on the representation of charitable organizations, and on trusts, estates and wealth transfer planning for very-high-net-worth individuals and families, with a particular emphasis on planned charitable giving. Ms. Dodd counsels very-high-net-worth individuals in all aspects of gift, estate and philanthropic planning.  She has extensive experience designing and implementing a variety of sophisticated structures, including family limited partnerships, grantor retained annuity trusts, insurance trusts, defective grantor trusts, qualified personal residence trusts, charitable lead trusts and charitable remainder trusts, all designed to transfer assets to heirs and to charities in a tax-efficient manner that respects the values of the families.  Finally, she counsels clients on all aspects of trust administration.

John A. Hartog, Esq.

John A. Hartog possesses particular expertise in counseling nonprofessional trustees in the administration of living trusts after a settlor's death and in resolving disputes among trust beneficiaries and trustees. He is a Fellow of the American College of Trust and Estate Counsel and a Certified Specialist in Taxation Law and Estate Planning, Trust, and Probate Law. He is a former Chair of the Executive Committee of the State Bar of California Trust and Estates Section. He is co-author of California Trust Practice, a treatise for professionals. Mr. Hartog has lectured at professional education programs on trust administration and estate planning throughout California and from Boston to Honolulu and from New Orleans to Seattle.

James L. Leet, Esq.

James Leet, a shareholder in the Sacramento law firm of Boutin Jones Inc. specializes in corporate, partnership and personal income tax planning. He advises landowners and land trusts on issues relating to gifting and selling conservation easements. Jim is an Adjunct Professor of Law at McGeorge School of Law where he teaches the Taxation of Partnerships and S Corporations.

Courtney Nash Gardner, Esq.

Courtney Gardner is a senior associate in Farella Braun + Martel’s Exempt Organizations and Family Wealth Groups. Ms. Gardner’s practice focuses on working with nonprofit organizations on entity formation, operational and governance matters, board disputes and mergers and dissolutions. Ms. Gardner also counsels high net worth individuals in the area of planned charitable giving. Ms. Gardner has extensive experience advising clients on variety of income tax issues, including domestic and international tax matters involving closely-held businesses, partnerships, limited liability companies, California sales and property tax, conservation easements, and New Markets Tax Credits. Ms. Gardner serves as Chair of the Tax Section of the State Bar of California’s Exempt Organizations Committee.