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Areas
of Practice
Estate Planning
Crafting customized plans to achieve our clients’ goals for
wealth preservation, tax minimization and disposition of assets at
death. Working to promote family harmony and create a smooth transition
of asset management using Revocable Living Trusts and Wills, Family
Limited Partnerships and other entities. Creating charitable trusts
and private foundations to meet planning and philanthropic goals.
Implementing estate reduction through gifts, Irrevocable Trusts, Qualified
Personal Residence Trusts and other techniques. Trust litigation and
will contests.
Contact:
Mary J. Peshel,
Timothy C. Polacek,
William D. Hoshaw, Ray W. Ridlon,
Bradford N. Dewan, DeEtte
L. Loeffler
ERISA and Related Litigation
Pursuing or defending employee disability and other employee rights
under ERISA. Trust litigation and Will contests.
Click here for additional resources.
Contact:
Thomas M. Monson,
Susan L. Horner
Reported Cases:
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Withrow V. Bache Halsey Stuart Shield, Inc., Salary Protection Plan
(LTD), 655 F.3d 1032, 2011 U.S.
App. LEXIS 17526, 2011 WL 3672778 (9th Cir. 2011) (Aug. 23, 2011)
(insurer: Reliance Standard Life Ins. Co.) Before: Kim McLane
Wardlaw, William A. Fletcher, Circuit Judges, and Robert J. Timlin,*
District Judge. Opinion by Judge Timlin
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Nash v.
Life Insurance Co. of North America, 2011 U.S. Dist. LEXIS 67430
(S.D. Cal. June, 22, 2011)
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Micha v. Sun
Life Assurance Co., 789 F. Supp. 2d 1248
(S.D. Cal. May 2, 2011)
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Nash v.
Life Insurance Co. of North America, 2010 U.S. Dist. LEXIS
134024 (S.D. Cal. Dec. 9, 2010)
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Nash v.
Life Insurance Co. of North America, 2010 WL 2044935 (S.D. Cal.
May 18, 2010)
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Nash v. Life
Insurance Co. of North America, 2009 U.S. Dist. LEXIS 36285, *9
(N.D. Ill. Apr. 29, 2009) (granting in part Plaintiff’s request for
production of documents from third party surveillance company)
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Kochenderfer
v. Reliance Std. Life Ins. Co., 2010 WL 1912867, 2010 U.S. Dist.
LEXIS 41330 (S.D. Cal. April 21, 2010) (fee decision)
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Kochenderfer
v. Reliance Std. Life Ins. Co., 2009 WL 4722831, 2009 U.S. Dist.
LEXIS 112954 (S.D. Cal. Dec. 4, 2009) (decision on the merits)
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Donndelinger
v. Schmidt, 2009 U.S. Dist. LEXIS 15342 (S.D. Cal. Feb. 27,
2009)
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Neathery v.
Chevron Texaco Corp. Group Accident Policy, 2009 WL 3199173,
2009 U.S. Dist. LEXIS 96031 (S.D. Cal. Aug. 11, 2009) (Bench trial
decision, for Plaintiff, reversing denial of accidental death
benefits by Life Insurance Co. of North America).
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Neathery v.
Chevron Texaco, etc., 303 Fed. Appx. 485, 2008 WL 5233207, 2008
U.S. App. LEXIS 26106 (9th Cir. Dec.15, 2008) (unpub)
(Before Circuit Judges John T. Noonan, Jr., Barry G. Silverman,
Carlos T. Bea), vacating and remanding
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Neathery v.
Chevron Texaco etc., 2006 U.S. Dist. LEXIS 96586 (S.D.
Cal. July 7, 2006) (granting and denying in part Plaintiff’s motion
to compel production of "privileged" documents)
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Neathery v.
Chevron Texaco etc.,, 2006 U.S. Dist. LEXIS 96585 (S.D.
Cal. Feb. 13, 2006), aff’d 303 Fed. Appx. 485, 2008 WL 5233207, 2008
U.S. App. LEXIS 26106 (9th Cir. 12/15/08) (Granting
Plaintiff’s motion, finding Plaintiff’s administrative remedies
under the Plan were "deemed exhausted" by law prior to filing the
Complaint) (aff’d)
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Withrow v.
Bache Halsey Stuart Shields, Inc., 2008 WL 1836696, 2008 U.S.
Dist. LEXIS 35900 (S.D. Cal. April 22, 2008) (ruling on motions in
limine)
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Withrow v.
Bache Halsey Stuart Shields, Inc., 2007 U.S. Dist.
LEXIS 48533 (S.D. Cal. July 5, 2007)
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Perez v.
Cozen & O'Connor Group Long Term Disability Coverage (Perez
II), 2008 U.S. Dist. LEXIS 109878 (S.D. Cal Aug 19, 2008)
(awarding 10% interest on LTD benefits under the equities of the
case)
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Perez v. Cozen
& O'Connor Group Long Term Disability Coverage (Perez I)
2007 U.S. Dist. LEXIS 53996 (S.D. Cal. Mar. 27, 2007) (awarding
$303,347.50 fees at the market rates of $375 and $425 respectively,
for attorneys Susan L. Horner and Thomas M. Monson)
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Perez v. Cozen
& O'Connor etc, 2006 U.S. Dist. LEXIS 90356 (S.D. Cal. Dec. 13,
2006) (findings of fact/conclusions of law; entry of judgment for
Plaintiff)
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Perez v. Cozen &
O'Connor etc, 459 F. Supp. 2d 1018 (S.D. Cal. 2006) (8/22/2006)
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Perez v. Cozen
etc., 2005 U.S. Dist. Lexis 29370 (S.D. Cal. 11/3/2005)
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Hemenway v. Unum
Life Ins. Co. of Am., 89 Fed. Appx. 630, 2004 U.S. App. LEXIS
4011 (9th Cir. Mar. 1, 2004) (unpub.) (Circuit Judges William C.
Canby, Jr., John T. Noonan, Jr., Sidney R. Thomas)
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Rodolff v. Provident
Life & Accid. Ins. Co., 256 F.Supp. 2d 1137 (S.D. Cal. 2003)
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Mogck v. Unum Life
Ins. Co. of America, 289 F. Supp.2d 1181 (S.D. Cal. 2003)
(granting in part plaintiff’s motion for fees, awarding fees and
costs of action in amount of $295,775 at market rates of,
respectively, $325 and 350 for attorneys Susan L. Horner, Thomas M.
Monson).
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Mogck v. Unum Life Ins. Co.
of America, 292 F.3d 1025 (9th Cir. 2002) (Circuit Judges Edward
Leavy, Thomas G. Nelson, William A. Fletcher) Reversing dismissal of
action under contractual suit limitations time bar and finding
insurance company's letter informing the insured that it was
discontinuing disability payments was not a proof or request for
proof and therefore, the insurance company never took the steps
necessary to trigger the running of the contractual time limitation
under the policy.)
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Mogck v. Unum
Life Ins. Co. of America, 2001 U.S. Dist. LEXIS 25129 (S.D. Cal.
Jan. 8, 2001) (costs decision, finding that Federal Rule 54(d)(1)
governs the award of costs unless Congress has specifically provided
for cost shifting pursuant to separate rule or statute, and in the
case of an ERISA claim, Congress specifically provided for cost
shifting under § 502(g), which allows the Court "in its discretion"
to award a reasonable attorney's fee and costs of action to "either
party," after applying the 5-factor Hummel test, special
circumstances rule and the underlying purposes of ERISA).
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Russo v.
Hartford Life & Accid. Ins. Co., 2002 U.S. Dist. LEXIS 26566
(S.D. Cal. 2/5/2002)
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Meoli v. American
Medical Services of San Diego, 35 F.Supp. 2d 761 (S.D. Cal.
1999)
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Enslow ex rel.
Enslow v. United States, 42 F.3d 1399, 1994 U.S. App. LEXIS
39444 (9th Cir. Cal. 1994) Reported in full at Enslow ex rel. Enslow
v. United States, 1994 U.S. App. LEXIS 32765 (9th Cir. Nov. 15,
1994) (unpub), (Circuit Judges D.W. Nelson, Robert R. Beezer and
Alex Kozinski)
Estate and Trust Administration
Handling all aspects of probate and trust administration to carry
out the provisions of Wills and Trusts, including preparation of estate
tax returns and allocation of generation skipping exemptions, trust
funding, post-mortem planning and disclaimers, and Trust litigation
and Will contests; creation of guardianships and conservatorships.
Contact: Mary J. Peshel,
Ray
W. Ridlon,
Bradford N. Dewan, DeEtte
L. Loeffler
For Trust or Will Litigation:
Thomas M.
Monson, Ray W. Ridlon
Business and Corporate Law
Creating and maintaining business entities, and advising on tax-related
planning and employee relations. Planning for business succession
and sales and purchases of businesses.
Contact: William D. Hoshaw,
Timothy C. Polacek,
Philip R. Fredricksen,
Ray
W. Ridlon,
DeEtte
L. Loeffler
For Business Litigation:
Thomas
M. Monson
Self-Directed IRAs and Traditional IRAs
Advise regarding proper and effective use of
self-directed IRAs in estate planning; advise regarding formation and
use of limited liability company as primary investment of
self-directed IRA; counsel regarding selection of beneficiary of IRA;
use of trust as beneficiary of IRA in lieu of children directly;
rollovers to surviving spouse’s IRA; creation of separate accounts
after death of IRA owner; distributions from pension plan to Inherited
IRAs by children; compliance with prohibited transaction and
self-dealing rules.
Contact:
BnDewan@mmpph.com
Real Property Transactions
Negotiating residential purchase agreements, assisting with escrow
and title issues, negotiating and reviewing commercial and residential
real property leases, easement dispute resolution.
Contact: William D. Hoshaw,
Ray
W. Ridlon
Appraisals and Discount Appraisals
Appraisals of businesses and other operating entities, and appraisals
involving non-controlling, non-marketable shares of stock and partnership
interests, and fractional ownership of real property.
Contact: Timothy C. Polacek
Tax Controversy
Negotiating settlements of disputed income, estate and gift tax returns
audited by the IRS, at the local field agent, appeals, and Tax Court
levels. Strong historical record of obtaining settlements at the local
level that are beneficial to the client.
Contact: Timothy C. Polacek
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