WILLIAM D. HOSHAW
of Counsel

Bill Hoshaw was born in Tucson, Arizona on October 21, 1951. He received his B.A. from the University of Arizona, and his J. D. from the University of San Diego. Mr. Hoshaw has an LL.M. in Taxation, summa cum laude. He was admitted to the bar in 1978.

Mr. Hoshaw was a co-author of the book the Complete Tax Planning Handbook for Educators, and was Adjunct Professor of Law at the University of San Diego, 1990. He is a member of the San Diego County Bar Association, the State Bar of California, and is a Certified Specialist in Taxation Law, State Bar of California Board of Legal Specialization.

Mr. Hoshaw’s primary areas of practice are taxation law, business law, corporate law and estate planning.

E-mail: BillHoshaw@MMPPH.com

Mr. Hoshaw has received the highest rating for legal ability and ethical standards from Martindale-Hubbell's peer review.

ROBERTA D. REPASY
of Counsel

Ms. Repasy, a native San Diegan, is a partner in the firm. She graduated summa cum laude from California Western School of Law in 1990 and received her Masters of Law in taxation from the University of San Diego Law School in 1992. She was admitted to practice in California in 1991 and to the United States Tax Court in 1992. She is also certified by the California State Bar as a specialist in taxation law.

After graduating from law school, Ms. Repasy spent more than seven years with the IRS where she litigated tax controversies before the United States Tax Court. She joined Miller, Monson, Peshel, Polacek and Hoshaw in 1998.

Ms. Repasy's practice includes tax and estate planning, with an emphasis on business and property succession planning, the formation of tax-exempt private foundations and charitable trusts, the preparation and filing of gift and estate tax returns, trust administration, and tax litigation.

Ms. Repasy is a member of various estate planning organizations including the La Jolla Estate Planning Section (Program Chair, 2001; Chair, 2002); the Estate Planning Council, and the Scripps-Mercy Gift Planning Advisory Board. She is also a member of the American, California, and San Diego County Bar Associations (and is a member of the Taxation Law and Estate Planning sections of each such organization).

E-mail: RDRJapan@MMPPH.com

Ms. Repasy has received the highest rating for legal ability and ethical standards from Martindale-Hubbell's peer review.

RAY W. RIDLON

Mr. Ridlon was born in Bakersfield, California, February 21, 1951. He came to San Diego in 1973, after service in the Army, to work and to attend San Diego State University. He graduated in 1977 with a Bachelor of Science degree in Business Administration. In 1998, while vice-president of an industrial packaging firm, he graduated cum laude from Thomas Jefferson School of Law and was admitted to the California bar. After 27 years in private business, Mr. Ridlon joined our firm in 2000.

Mr. Ridlon is a member of the Estate Planning and Real Property Sections of the San Diego County Bar Association, and is also a member of the State Bar of California. His primary practice is wills, trusts, probate, real estate and business law. Mr. Ridlon taught Wills as Adjunct Professor of Law at Thomas Jefferson School of Law, and has also spoken at local professional seminars on the subject of probate administration. He is active in community service, primarily through the El Cajon Valley Lions Club, and serves as trustee of the Lions Club charitable foundation. An avid tennis player, Mr. Ridlon plays locally in various leagues within the United States Tennis Association, World Team Tennis, and the San Diego County Bar Association.  

Email: RayRidlon@MMPPH.com

BRADFORD N. DEWAN

Bradford N. Dewan is a tax and estate planning attorney licensed to practice in the states of California, Hawaii and Wisconsin. During thirty years of practice, Mr. Dewan has emphasized tax planning for both individuals and their related business and charitable entities.

Mr. Dewan holds a Bachelor of Arts degree, cum laude, in Economics from Harvard University, a Masters of Business Administration in Finance from the University of California at Berkeley and a Juris Doctor degree from the University of Wisconsin, Madison. He is a member of the Real Property, Probate and Trust Law Section of the American Bar Association and the Estate Planning and Tax Sections of the California Bar Association.

Mr. Dewan’s law practice has focused on estate planning, both domestic and foreign. He has assisted his clients in evaluating and implementing, where appropriate, various sophisticated and complex strategies such as Qualified Personal Residence Trusts, Irrevocable Life Insurance Trusts, Grantor Retained Annuity Trusts, Intentionally Defective Irrevocable Trusts and Grantor Trusts. Mr. Dewan advises his clients on the multi-generational benefits of transferring and inheriting wealth in trust through the use of Dynasty Trusts and Beneficiary-Controlled Trusts. Mr. Dewan is a recognized expert in the tax and estate planning for pension plan benefits and Individual Retirement Accounts (IRAs). He is a frequent lecturer to various professional groups on the rules affecting distributions from qualified plans and IRAs, and the most effective strategies for transferring these unique assets to surviving spouses and the IRA owner’s children.

E-mail: BnDewan@MMPPH.com

PHILIP R. FREDRICKSEN
of Counsel 

Mr. Fredricksen was born in National City December 9, 1958 and obtained his Bachelor of Science degree from Pacific Union College in 1981. He attended McGeorge School of Law, University of the Pacific and was awarded his J.D, in 1985, and was admitted to the Bar in 1986. He also obtained his LLM in Taxation in 1986. He is licensed to practice in the California courts, the U.S. District Court (Southern and Central Districts) and the U.S. Tax Court.

Mr. Fredricksen became a member of the Western Pension and Benefits Conference, San Diego Chapter in 1987. He is also a member of the San Diego County Bar Sections on: Tax Law; Business Law and Family Law.

His practice areas include Employee Benefits; ERISA, Tax Law, Business Law and Corporate Law.

E-mail: PhilipFredricksen@ERISA-law.com

JUDY S. BAE 

Judy was born in Chicago, Illinois and grew up in Redlands, California. In 1996, she graduated magna cum laude with a B.S. in Biology from La Sierra University, where she was awarded "Outstanding Biology Senior of the Year" by the department's faculty. Prior to law school, she attended medical school at Loma Linda University’s School of Medicine.

She received her J.D. in 2002 from the University of San Diego School of Law. She was admitted to the California State Bar in 2002.

Prior to joining the firm, Judy practiced civil litigation with a local insurance defense firm, specializing in personal injury/general liability defense cases, which included auto accidents, slip-and-falls, and construction-site accidents. Her primary areas of practice include civil litigation, probate litigation, and business litigation.

E-mail: JudyBae@MMPPH.com