Magasinn & Feldman A SERVICE ORIENTED LAW FIRM OUR CREDO Because our clients have a need We have a job to do Because our clients have a choice We must be the better choice Because our clients have sensibilities We must be considerate Because our clients have an urgency We must be prompt Because our clients have high expectations We must excel Because our clients have influence We have the hope of more clients Because of our clients We exist 4640 Admiralty Way, Suite 402 Marina del Rey, California 90292 email: vicki@magasinn.com jon@magasinn.com amanda@magasinn.com Phone: (310) 301-3545 Fax: (310) 301-0035 Website: www.magasinn.com THE FIRM Magasinn & Feldman, a Law Corporation, is an AV-rated law firm and a respected leader in the competitive American legal arena. Encompassing a wide range of legal expertise, our firm's hallmark is that of service - service offered with experience, sophistication and innovation. Our dedication to service, detail and creativity has provided us with a diverse and loyal client base. The high level of individual attention and caring we extend to all of our clients, large and small, is our way and has proven to be effective and successful. Whether we act as legal counsel for a large business or whether we advise an individual in the areas of estate planning and trusts or business, we have dedicated ourselves to providing practical and innovative solutions to achieve our clients’ objectives. By staying at the forefront of new legislation and trends pertinent to our clients’ best interests, we are able to solve problems with professional diligence and timeliness. By tapping into the firm's collective wealth of knowledge and experience, we can offer a broad range of legal services. The breadth of our collective experience embraces many legal specialties, highlighted on the following pages. TAX PLANNING Magasinn & Feldman has attained a well-deserved reputation in California for its expertise in tax analysis and philosophy. We are acutely sensitive to the impact of taxation on our clients’ matters. From the preparation of business agreements to the dissolution of business arrangements, the question of taxation is thoroughly analyzed. Because we stay abreast of tax issues, we can creatively address and resolve difficult problems and because we understand the language of business, we know how to communicate on a sophisticated level with accounting, insurance and banking advisors. The team effort which we extend in servicing the needs of our clients adds to the level of knowledge and innovation with which we can solve their problems. ESTATE PLANNING The main goal of estate planning is to efficiently pass wealth from one generation to another with the least amount of family stress and tax impact. Each family situation is unique and therefore each estate plan, will or trust must be approached individually and must be tailored to achieve the client’s personal, tax and business objectives. At Magasinn & Feldman we carefully listen to our clients’ goals and desires and never lose sight of the emotional issues involved. We then draw upon our considerable knowledge and expertise and that of our client’s other financial, accounting and insurance advisors to develop a comprehensive plan to achieve each client’s myriad of personal, tax and business objectives. Since we are at the forefront of the legal profession, we are able to employ the newest and most sophisticated estate planning techniques to implement our clients’ objectives including Private Family Foundations, Family (Limited) Partnerships, Limited Liability Companies, Grantor Trust sales and gifts, Charitable Remainder Trusts, Life Insurance Trusts, and Qualified Personal Residence Trusts, among other planning techniques. In addition, since we are also business and tax lawyers we are able to develop a plan for the transition of a family business to the next generation. Many of our clients in this area have been referred to us by their advisors, accountants, insurance agents and bankers. By including our firm as part of this advisory team, our clients feel confident that every aspect of their estate plan has been scrutinized. PROBATE AND TRUST SETTLEMENT We generally counsel our clients to arrange their affairs to avoid probate and court conservatorship, regardless of their age. Nonetheless, new incoming cases keep our probate department busy. As deaths occur, we advise clients and their families on settling trusts to the best tax effect, including post-mortem tax planning, trust administration, meeting with beneficiaries, and preparing the Estate Tax Return. CORPORATE AND BUSINESS LAW We not only assist large corporations in the variety of legal problems that confront them daily, often acting as their "in-house" legal department, we also counsel small and medium size business and professional firms, private foundations and individual entrepreneurs in all aspects of their business concerns. We are involved in all phases of the purchase, organization and operation of business entities, agreements among owners and the syndication of business interests. In modern times, many companies grow by acquiring other companies. The complicated planning and strategies required to carry out successful mergers and acquisitions can only be handled by select law firms. We are "deal makers". From mergers and acquisitions, to business formation and syndications, we are well-versed in the complicated mechanisms necessary to address the needs of our corporate and business clients by providing them with straightforward, practical, goal oriented advice. By continually monitoring legislation, both on a state and federal level, we keep our clients informed, educated and up-to-date, thereby eliminating legal difficulties before they occur. EMPLOYEE BENEFIT PLANNING Employee benefit planning which encompasses pension, qualified and non-qualified deferred compensation planning, stock appreciation rights and stock options programs and incentive compensation plans requires very sophisticated expertise such as is found at Magasinn & Feldman. We have the ability to do very complicated, intricate planning in order to achieve the goals of our clients. We have been a leader of the legal profession in creating retirement programs for clients which enable them to become people of independent means. One aspect of this planning involves creating plans to benefit the employees of our business clients. The loyalty generated to the employer from his or her employees, as a by-product of these plans, has been inestimable. REAL ESTATE The mercurial real estate market in the United States presents new challenges to those attorneys practicing real estate law. Our attorneys stay abreast of all market changes and conditions affected by the economy and changes in the tax laws. We represent developers, owners of residential and business properties and real estate syndications. We are actively involved in the use and occupancy of real estate as well. We do extensive work with businesses that are entering into various leases for single offices to shopping centers with multiple locations, advising them on the negotiation of their leases. A crucial element of any real estate transaction is the tax implications it presents to our clients. Because our attorneys are knowledgeable in the tax areas, we are able to help our clients plan to offset their tax liabilities, saving them time and money. OUR ATTORNEYS VICKI FISHER MAGASINN Ms. Magasinn is a Certified Specialist in Probate, Estate Planning and Trust Law under the California State Bar. Born and raised in Los Angeles, California, she graduated from UCLA cum laude with her Bachelor of Arts degree. In law school, Ms. Magasinn attained numerous honors and awards, including American Jurisprudence Awards in Wills, Trusts and Corporations, and graduated in the top three percent of her class. She was drawn to her specialty because of her interest in working with people and helping them to solve their problems. She is a much desired speaker, in demand to address organizations of her peers as well as teaching institutions. Ms. Magasinn served on staff at the UCLA Extension Legal Assistance Training Program, teaching corporate formation, for many years. She also has been a writer and contributor to Warren, Gorham & Lamont's Estate Planning and Administrative Service. In 2002, Ms. Magasinn taught estate planning at UCLA Extension, through their Wealth Management course. An active member of various bar associations, she is a Past President of the Beverly Hills Estate Counselors Forum, and has been aptly named a “Super Lawyer” by Los Angeles Magazine for the past five years. Ms. Magasinn also represents and serves on the Board of Directors of several private Foundations and public charities, including active participation on the Executive Board of “Our House,” a grief support organization for children and adults. Having served on the Board of Directors of Del Rey Yacht Club (2002-2005), she now chairs its Rules Committee, and is a Past President of the Del Rey Yacht Club Auxiliary. Ms. Magasinn’s twin daughters have recently graduated college at the University of Hawaii and at Tufts, respectively, each of them having participated on her school’s sailing team. One is now working in early childhood education in Honolulu, and the other is a marketing associate in Boston. JONATHAN M. FELDMAN Jonathan M. Feldman grew up in Los Angeles and graduated from UCLA magna cum laude in 1976. After spending a few years working and studying abroad, he returned to the States and completed law school at the University of San Francisco in 1981, where he was a recipient of the American Jurisprudence Award in Wills and Trusts. Mr. Feldman is a business and real estate attorney who specializes in the structuring and documenting of business and professional relationships; formation, syndication and representation of entities (limited liability companies, partnerships, corporations, joint ventures); the acquisition, development and sale of commercial, industrial and residential real property; the formation and operation of tax exempt entities (foundations and public charities). A good portion of his time is spent representing professionals (physicians, attorneys and accountants). A particular interest of Mr. Feldman's is advising entrepreneurs in the early stages of their business ventures including matters such as the selection of an appropriate business structure, employment law, intellectual property rights, and contracts. Mr. Feldman served as President of The New JCC at Milken, in West Hills, California (2004 - 2006) and has participated in the Advanced Leadership Seminar sponsored by the Jewish Federation Valley Alliance (2000 - 2001). He also served as chair of the Bylaws Committee of Temple Judea in Tarzana, California, and he has advised the Temple on business and non-profit matters. Mr. Feldman’s wife is an attorney, and has recently concluded a term as President of Temple Judea. His eldest son is Deputy Washington Director of the Jewish Council of Public Affairs in Washington, D.C. His middle son recently graduated from Claremont McKenna College and is working in the commercial real estate field, with the youngest son now attending Claremont McKenna College. AMANDA MORRISON Amanda Morrison is an associate attorney practicing in the areas of probate and estate planning. Ms. Morrison grew up in Southern California and graduated, cum laude, from the University of California Riverside in 2004. Ms. Morrison attended Loyola Law School and graduated, cum laude, in May, 2007. After graduating, Ms. Morrison was admitted to Loyola Law School’s chapter of the Order of the Coif. During law school, Ms. Morrison volunteered with Public Counsel and Neighborhood Legal Services, and was a judicial extern to the Honorable Stephen V. Wilson of the U.S. District Court, Central District of California. Ms. Morrison was admitted to the California State Bar in November of 2007. She loves research and the area of taxation. She received her Masters of Law Degree in Taxation, with distinction, in 2010. Amanda Morrison’s husband works as a senior manager of a fitness gym. They enjoy taking young nephews snow boarding on Winter weekends and surfing in the warmer months. ARNOLD W. MAGASINN (1935-1999) Arnold W. Magasinn, our Firm’s senior tax attorney, died in 1999 at the age of 64. He left behind at the Firm his wife, Vicki Fisher Magasinn. In his distinguished career, Mr. Magasinn was a Certified Tax Specialist, was Past President of the American Association of Attorneys-Certified Public Accountants, the California Association of Attorneys-Certified Public Accountants, and the Beverly Hills Estate Counselors Forum. He authored numerous articles on legal, tax and related financial matters. OUR STAFF Our office assistants are true professionals. Barbara Kavelin, Susan Springer and Claudia Elowe have been with us for many years. All of our staff work with and know our clients on an individual level. They stress service and cooperation. S:\Data\WordPerfect Data\M&M\Resume\Firm-sum 1-2012.wpd