Meet Our Attorneys


Ralph Gano Miller Retired
Thomas M. Monson Partner
Mary J. Peshel Partner
Timothy C. Polacek Partner
Susan L. Horner Partner
   
William D. Hoshaw Of Counsel
Philip R. Fredricksen Of Counsel
   
Ray W. Ridlon Associate
Bradford N. Dewan Associate
DeEtte L. Loeffler Associate
Judy S. Bae Associate

 

RALPH GANO MILLER (Retired)

Ralph Gano Miller, tax attorney, CPA, Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization, author and speaker, is the chairman of the law firm.

Mr. Miller is a native to San Diego, a summa cum laude graduate of Stanford University with a BA and MBA and a cum laude graduate from the University of San Diego School of Law. He is the father of five children.

He has spoken at a number of national tax forums, including the USC and NYU Tax Institutes, as well as many regional forums, and was Adjunct Professor of Tax at California Western Law School for some 13 years, a founding trustee of that law school, the chairman of the San Diego County Tax Section, and the president of the Estate Conservation Council of Southern California.

Mr. Miller has co-authored The Tools & Techniques of Estate Planning through its twelfth editions as well as the Income Tax Preparation Manual. He is the sole author of The Estate Planning Primer, which is in its eighth edition and of the Charitable Planning Primer, both now published by Commerce Clearing House, as well as author of numerous articles in professional publications.

He was the designer of the ViewPlan series of computer programs for estate planning, one of which was the first estate planning computer program approved by the American Bar Association and which had some 8000 users. He subsequently sold the enterprise to Commerce Clearing House, for which he is now a consultant.

His memberships include Board of Regents, University of San Diego Law School, 19581961; San Diego County (Chairman, Section of Taxation, 1963-1964) and American (Member, Sections on: Taxation and Real Property, Probate and Trust Law; Chairman, Administrative Law Section, 1968-1969) Bar Associations; State Bar of California (Member, Tax Section; Chairman, Taxation Advisory Commission, 1974-1981 and Member, 1977-1981, Board of Legal Specialization).

His major practice areas of law are in estate planning and taxation.

While overseeing his law practice for many years he also was the previous owner of H & M Landing, a long time sportfishing business here in San Diego (Point Loma) and owner of various sportfishing vessels.

Although Mr. Miller is retired, he continues to assist the firm in an administrative capacity and to provide background on client matters to the other partners and associates.

THOMAS M. MONSON

The Daily Transcript selects Tom Monson as a Top Attorney for 2007 (Click here for more!)

Tom Monson was born in Portsmouth, Virginia, October 7, 1947. He earned his A.A. degree from Golden West College, a B.A., cum laude, from California State University at Humboldt, and his J.D. from California Western School of Law. He was admitted to the California bar in 1976. He began his career with the firm as a law clerk, and was hired by the firm as an attorney once he had passed the bar.

Mr. Monson’s primary practice is litigation, including civil litigation, ERISA litigation, probate litigation and real property.

He has been the recipient of the Outstanding Trial Lawyer Award from the San Diego Trial Lawyers Association. He is a member of the San Diego County Bar Association, State Bar of California, the San Diego Trial Lawyers Association (Chairman, Referral Program, 1991, 1992), the California Trial Lawyers Association; The Association of Trial Lawyers of America (Chairman, ERISA/Employee Benefits Litigation Group 1992-); and the Western Pension and Benefits Conference.

Mr. Monson is a member of the Century Club of San Diego, a 501(c)3 charitable organization and host of the PGA TOUR'S Farmers Insurance Open.  Over 20 million dollars has been raised for local San Diego charities.  Mr. Monson will serve as the President and General Chairman for the 2012 Farmers Insurance Open.

Mr. Monson's published and LEXIS-available cases include:

  • Withrow v. Bache Halsey Stuart Shields, Inc., 2007 U.S. Dist. LEXIS 48533 (S.D. Cal. July 5, 2007)
  • 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)
  • 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)
  • 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)
  • Perez v. Cozen & O'Connor etc, 459 F. Supp. 2d 1018 (S.D. Cal. 2006) (8/22/2006)
  • Perez v. Cozen etc., 2005 U.S. Dist. Lexis 29370 (S.D. Cal. 11/3/2005)
  • 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)
  • Rodolff v. Provident Life & Accid. Ins. Co., 256 F.Supp. 2d 1137 (S.D. Cal. 2003)
  • 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).
  • 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.)
  • 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).
  • Russo v. Hartford Life & Accid. Ins. Co., 2002 U.S. Dist. LEXIS 26566 (S.D. Cal. 2/5/2002) 
  • Meoli v. American Medical Services of San Diego, 35 F.Supp. 2d 761 (S.D. Cal. 1999)
  • 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)

E-mail: TomMonson@erisa-law.com

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





MARY J. PESHEL

Mary Peshel is a San Diego native with deep roots in the community. She was admitted to the bar in 1986 and joined the firm in that same year.

Ms. Peshel received her B.A. from UCLA, and a Masters in Public Administration from the University of Southern California, and her J. D. from the University of San Diego. She is a member of the Estate Planning, Trust and Probate Section, and the Estate Planning Council of San Diego.

Ms. Peshel’s practice is primarily in estate planning, probate administration and trust administration.

E-mail: MaryPeshel@MMPPH.com

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



 

TIMOTHY C. POLACEK

Tim’s practice focuses on the areas of business planning, succession planning, family wealth preservation, asset protection and business valuation. He also routinely represents clients with respect to estate and gift tax audits.

Since joining the firm in 1989, Tim has represented over 100 clients in family limited partnerships having an aggregate fair market value in excess of $200 million. He also has given lectures and written articles on the topics of (1) Family Limited Partnerships, (2) Limited Liability Companies, (3) Closely-Held Business Planning, (4) Advanced Estate Planning Techniques, and (5) valuation of businesses. He is a co-author of The Tools and Techniques of Estate Planning and heads the firm’s business valuation practice.

Tim is a graduate of the University of San Diego, receiving his BBA in 1986 (summa cum laude) and his JD 1991. During his undergraduate years he was a member of the USD golf team (1982 to 1986).

E-mail: TimPolacek@MMPPH.com


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



 

SUSAN L. HORNER

Susan Horner was born in Ogallala, Nebraska, August 31, 1950. She received her B.S. and an M.Ed., Cardiac Rehabilitation, from Colorado State University, and her J.D. from the University of San Diego School of Law. She is licensed to practice in California and in Oregon.

Ms. Horner was a recipient of the National Health Lawyer's Association Scholarship for Outstanding Law in Medicine Student at USD in 1989. She is the author of “Trials in the Fast Lane: Is the Length of Trial Affected by 'Fast Track' in San Diego?” (The Journal of Contemporary Legal Issues, 1989), and "Health Care Quality Improvement Act” (American Journal of Law and Medicine, 1990). She was also a Legal Research Specialist in the USD Lawyering Skills Program, 1987.

Ms. Horner is a member of the California and Oregon State Bars. Her areas of practice include civil litigation, ERISA, employee benefits litigation, administrative hearings and appeals, ERISA circuit-level appeals, business litigation and probate litigation.

Ms. Horner's published and LEXIS-available cases include:
  • Withrow v. Bache Halsey Stuart Shields, Inc., 2007 U.S. Dist. LEXIS 48533 (S.D. Cal. July 5, 2007)
  • 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)
  • 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)
  • 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)
  • Perez v. Cozen & O'Connor etc, 459 F. Supp. 2d 1018 (S.D. Cal. 2006) (8/22/2006)
  • Perez v. Cozen etc., 2005 U.S. Dist. Lexis 29370 (S.D. Cal. 11/3/2005)
  • 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)
  • Rodolff v. Provident Life & Accid. Ins. Co., 256 F.Supp. 2d 1137 (S.D. Cal. 2003)
  • 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).
  • 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.)
  • 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).
  • Russo v. Hartford Life & Accid. Ins. Co., 2002 U.S. Dist. LEXIS 26566 (S.D. Cal. 2/5/2002) 
  • Meoli v. American Medical Services of San Diego, 35 F.Supp. 2d 761 (S.D. Cal. 1999)
  • 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)

Email: SusanHorner@erisa-law.com


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

 

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.

 

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

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 is a member of the Scripps Health Gift Planning Advisory Board.

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

DeETTE L. LOEFFLER 

DeEtte focuses her practice on all areas of federal, state, and local tax matters, with an emphasis on estate planning, trust administration and corporate tax matters at the corporate, limited liability company and partnership level. She has advised individuals on estate planning techniques for minimizing gift and estate taxes through the use of trusts and family limited partnerships and has provided estate and trust administration support through tax preparation, accounting, asset management, and distribution.

DeEtte received her Bachelor of Arts degree in English from the University of Washington in 1986, her law degree from Pepperdine University School of Law, cum laude, in 1989, and her LL.M in Taxation, at the University of San Diego, summa cum laude, in 2007.  She is a member of the State Bar of California and San Diego County Bar Association Tax and Estate Planning sections. Ms. Loeffler is also a member of the United States Army Judge Advocate General’s Corps where she has served since 1990.

E-mail: DLoeffler@mmpph.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


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