Mr. Tsu received his LL.M. in Taxation in 2009, from Northwestern University School of Law, received his law degree in 2004, from the University of Dayton School of Law, received his Master of Science in Professional Accounting in 2002, from Seton Hall University and his bachelor’s degree in Accounting in 2000, from Boston College.  Mr. Tsu is admitted to practice law in California and Illinois and is also a registered certified public accountant (Illinois).

Mr. Tsu is a regular speaker and contributing member of the American Bar Association, Tax and Real Property, Trust & Estate Sections; the California State Bar Association, Taxation and Trusts & Estate Sections; and the San Diego County Bar Association, Taxation and Trusts & Estates Sections; Chicago Bar Association, Trust Law, YLS Estate Planning and Federal Tax Committees; and Illinois CPA Society.

Prior to joining Henderson, Caverly, Pum & Charney, LLP in 2011, Mr. Tsu  was a tax, trusts and estates associate at a Chicago law firm.

Ms. Nicholson received her LL.M in Taxation in 2009, from the University of San Diego School of Law, received her law degree in 2005, from the University of California Hastings College of the Law and her bachelor’s degree in Biochemistry and Cell Biology in 2001, from the University of California, San Diego.

Ms. Nicholson is a member of the California State Bar Association, Taxation and Estate Planning, Trust and Probate Sections; and the San Diego County Bar Association, Taxation and Estate Planning, Trust and Probate Sections, and the La Jolla Estate Planning Trust and Probate Section.

Prior to joining Henderson, Caverly, Pum & Charney, LLP in 2011, Ms. Nicholson was an associate at a local estate planning law firm.

Mr. Jones received his J.D. and LL.M. in Taxation from the University of San Diego School of Law, where he was awarded a Graduate Law Merit Scholarship and served as Vice President of the USD Tax Law Society. Mr. Jones received his bachelor’s degree from Brigham Young University.

Mr. Jones is a member of the California State Bar Association, Taxation and Estate Planning, Trust and Probate Sections; the San Diego County Bar Association, Taxation and Estate Planning, Trust and Probate Sections, and the La Jolla Estate Planning Trust and Probate Section.

Prior to joining Henderson, Caverly, Pum & Charney LLP in 2011, Mr. Jones was an associate in the estate planning group of a San Diego law firm.

Ms. Kenmore spent the first 10 years of her practice at Brobeck, Phleger & Harrison, LLP. As a partner in the firm’s San Francisco office, Ms. Kenmore represented a variety of lenders in commercial, corporate and real estate lending transactions. In addition, Ms. Kenmore represented various types of parties in bankruptcy proceedings, including debtors, creditors, purchasers, committees, and equity interest holders. She has also represented venture capitalists and other investors in connection with investing in insolvent companies.

Ms. Kenmore left private practice in 1993 to join the Legal Department at Wells Fargo Bank in Los Angeles. For over a decade at Wells Fargo, Ms. Kenmore routinely advised management regarding all issues raised by distressed commercial, corporate and real estate loans and related litigation matters. In addition to negotiating and documenting large syndicated lending transactions, other commercial, corporate and real estate loans and sales of distressed debt, Ms. Kenmore strategized extensively with senior bank management regarding complex multi-party bankruptcy proceedings and out-of-court workout negotiations. She was also instrumental in developing bank policies and procedures for the handling of treasury management and investment products in the context of insolvencies.

Ms. Kenmore’s extensive experience as in-house bank counsel makes her particularly adept at understanding and addressing business, operational and regulatory concerns, as well as the paramount legal issues that must be addressed in the context of workouts and insolvency.

Ms. Kenmore received her law degree, cum laude , from Boston University in 1984 where she served on the Law Review as Editor in 1982-83 and as Executive Editor in 1983-84. She obtained her bachelor’s degree in philosophy, magna cum laude, from Barnard College in 1981.

Prior to joining Henderson, Caverly, Pum & Charney LLP, Mr. Mardian was a partner at the law firm of Lopez & Mardian, and an associate attorney at Neil, Dymott, Frank, McFall & Trexler, APC, practicing in the areas of general civil litigation and medical malpractice.  Mr. Mardian has also served as an Administrative Hearing Officer for the City of San Diego and an adjunct professor of contract law for the University of San Diego Paralegal Program.

Mr. Mardian obtained his bachelor’s degree from the University of San Diego in 1997 as well as a master’s degree in National Security Studies from Georgetown University in 1999.  Mr. Mardian obtained his law degree from the University of San Diego School of Law in 2002.

Mr. Mardian is a member of the California State Bar Association (Trusts & Estates Section), the San Diego County Bar Association, and the Federal Bar Association.  He is admitted to practice before all California state courts; the United States Court of Appeals for the Ninth Circuit; and the United States District Courts for the Northern, Central, Eastern and Southern Districts of California.

Ms. McGibbons is certified as a Specialist in Estate Planning, Trust, and Probate Law by the State Bar of California Board of Legal Specialization. She received her law degree from the University of San Diego in 2001, where she was Editor of the San Diego Law Review, and received her bachelor’s degree from Cornell University in 1995.

Ms. McGibbons is a member of the California State Bar Association (Trusts & Estates Section), the San Diego County Bar Association, the La Jolla Estate Planning Trust and Probate Section, and the North County Estate Planning Council – San Diego. Ms. McGibbons is also a member of the Scripps Health Foundation Gift Planning Advisory Board.

Prior to joining Henderson, Caverly, Pum & Charney in 2008, Ms. McGibbons was an associate in the Family Wealth and Exempt Organizations Practice Group at Luce, Forward, Hamilton & Scripps LLP.

Before focusing on civil, probate and trust matters, Mr. Hayden served as a Deputy District Attorney in Stanislaus County for 9 years, and served for 3 years as the head of the Environmental & Consumer Fraud Unit.  He also enjoyed five years as a partner in a San Diego personal injury law firm.

Currently Mr. Hayden represents clients in complex large estate and trust disputes, in defending a Federal trade secret case, in international product liability disputes, and general business litigation, including collection matters.

Mr. Hayden has served on and been appointed to a number of boards and organizations, including serving as a past president of the Riverbank Rotary Club, a member of the Modesto Culture Committee, a past president of the Modesto Civic Theatre, a member of the San Diego County Bar Association, and as a member of several other professional organizations.

Mr. Hayden earned his B.A. in Economics and History from California Western University in 1967 and obtained his J.D. degree from the University of San Diego School of Law in 1970, where he was a member of San Diego Law Review.

Ms. Pressman is a member of the San Diego County Bar Association (Member, Estate Planning, Trust and Probate Section, and former chair of that Section) and the State Bar of California (Trust and Estates Section).

Ms. Pressman is a certified Specialist in Estate Planning, Trust and Probate Law by the State of California Board of legal Specialization. She obtained her undergraduate and JD from the University of California at Berkeley and her law and Master in Taxation from Golden Gate University. Prior to joining Henderson, Caverly, Pum & Charney LLP, Ms. Pressman was in private practice; and was a partner at Kolodny & Pressman LLP and prior to her tenure there, at the law firms of Lorber, Grady, Farley & Volk and Fredman, Silverberg & Lewis.

Ms. Pressman has been active in the San Diego Community, having served as a member of various boards (including the San Diego Hebrew Homes and Congregation Beth Am), committees (including the St. Vincent de Paul Planned Giving Committee and the Anti-Defamation League Planned Giving Committee), and on various professional advisory committees (including the advisory committee for the Jewish Community Foundation and the professional advisor council for the San Diego Foundation).

Mr. Lautanen is widely known for his property tax expertise, having represented publicly held and other companies in the health care, life sciences, energy, airline, medical research, communication, entertainment, manufacturing and real estate industries in their California property tax matters. Mr. Lautanen has represented clients in administrative property tax appeals and property tax litigation in San Diego, Los Angeles, Orange, Kern, Riverside, San Bernardino, Santa Clara and numerous other California counties. He has extensive knowledge of the appeal procedures in place throughout California.

Mr. Lautanen also has substantial experience in corporate and partnership restructuring, business sales, and real estate matters.

Mr. Lautanen earned a bachelor’s degree from Kent State University in 1975 and his law degree from Duke University in 1980. While at Duke, he served on the Editorial Board of the Duke Law Journal. Prior to practicing law, Mr. Lautanen practiced as a Certified Public Accountant with the Haskins & Sells “Big 8” public accounting firm.

Mr. Lautanen served as an adjunct professor at California Western School of Law and has spoken and written extensively on various tax issues. Mr. Lautanen is admitted to the United States Tax Court, the United States Claims Court, the United States District Court for the Southern District of California, and the Supreme Court of the Federated States of Micronesia. Mr. Lautanen’s reported cases include the following:

• SeaWorld, Inc. v.County of San Diego, 27 Cal. App. 4th 1390 (1994)
• Scripps Clinic & Research Foundation v. County of San Diego, 53 Cal. App. 4th 402 (1997)
• Harbor Cove Marina Partners v. Commissioner, 123 T.C. 64 (2004)
• Bangs v. Commissioner, T.C. Memo 2006-83

In addition to his many professional achievements, Mr. Lautanen has been active with a number of civic and charitable organizations, including the Boy Scouts of America.

Ms. Kovar is certified as a Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. She is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”), where she has chaired the Transfer Tax Study Committee and is a member of the Litigation Committee. She has served as Chair of the Litigation Committee for the Executive Committee of the State Bar Trusts and Estates Section (“TEXCOM”), where she also served as the Liaison between TEXCOM and the California Law Revision Commission on no contest clause reform. She has been selected as a Southern California Super Lawyer from 2008 to present.

Ms. Kovar graduated in 1974 from the University of Kansas Law School, where she was elected to the Order of the Coif, as Editor-in-Chief of the Kansas Law Review, and was co-recipient of the Samuel Mellinger Award, awarded by the law faculty for Leadership, Scholarship and Service, and by the University of Kansas as Outstanding Woman Graduate in Academics for all graduate schools at the University of Kansas.

Ms. Kovar is an Academician in the International Academy of Estate and Trust Law. She recently taught trust law to law students in Istanbul, Turkey.

Ms. Kovar has spoken and written extensively in the areas of trusts and estates disputes and federal estate tax reform, including oral and written testimony before the U.S. Senate Finance Committee on federal estate tax reform.

Ms. Kovar is co-editor of the recently-published Matthew Bender Practice Guide on California Trust Litigation.