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, environmental law and hazardous waste.

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's published and LEXIS-available cases include

• Withrow v. Bache Halsey Stuart Shields, Inc.,
  2007 U.S. Dist. (S.D. Cal 7/5/2007)
  Lexis 48533
• Perez v. Cozen & O'Connor Group Long Term Disability Coverage,
  2006 U.S. Dist. (S.D. Cal. 12/13/2006),
  Lexis 90356
• Perez v. Cozen etc.,
  2006 U.S. Dist., (S.D. Cal. 8/22/2006)
  Lexis 82480  
• Perez v. Cozen etc.,
  2005 U.S. Dist. (S.D. Cal. 11/3/2005);
  Lexis 29370
• Hemenway v. Unum Life Ins. Co. of Am.,
  2004 U.S. App. (9th Cir. 3/1/2004);
  Lexis 4011
• Rodolff v. Provident Life & Accid. Ins. Co.,
  256 F.Supp. 2d 1137 (S.D. Cal. 2003);
  Lexis 4557
• Mogck v. Unum Life Ins. Co. of America,
  289 F.Supp. 2d 1181 (S.D. Cal. 2003),
  16730 
• Mogck v. Unum Life Ins. Co. of America,
  292 F.3d 1025 (9^th Cir. 2002),
  Lexis 10970 
• Mogck v. Unum Life Ins. Co. of America,
  2001 U.S. Dist. (S.D. Cal. 1/8/2001);
  Lexis 25129
• Russo v. Hartford Life & Accid. Ins. Co.,
  2002 U.S. Dist. (S.D. Cal. 2/5/2002);
  Lexis 26566
• Meoli v. American Medical Services of San Diego,
  35 F. Supp. 2d 761 (S.D. Cal. 1999)
  Lexis 6502

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.

Email: SusanHorner@erisa-law.com