Biography

DAVID M. HELLMAN is a 1972 graduate of Boalt Hall Law School, University of California at Berkeley and has been practicing law since 1972. He is admitted to practice law in California and Connecticut. He is a Certified Specialist in Taxation Law and a Certified Specialist in Estate Planning, Trust and Probate Law by the California State Bar Board of Legal Specialization. He also has been licensed since 1972 as a California Certified Public Accountant. His Law Office has been in San Rafael since 1979. The firm emphasizes tax matters, estate planning (including living trusts and wills), probate and conservatorships, real estate, and business planning. Mr. Hellman was the 1992 President of the Marin County Bar Association, and he has been active in many local civic and charitable organizations. He also is a long-time member of the Marin County Board of Education. He lectures frequently on tax-related and estate planning topics.

David Hellman list of charitable & civic activities and public offices.

Professional Curriculum Vitae

PROFESSIONAL LICENSES AND AFFILIATIONS:

Admitted to California Bar 1972 and Connecticut Bar in 1977

Certified Specialist in Taxation Law by California State Bar Board of Legal Specialization

Certified Specialist in Estate Planning, Trust and Probate Law by California State Bar Board of Legal Specialization

Admitted to Practice before United States Tax Court, Federal District Courts for Northern California, Ninth Circuit Court of Appeals

California license as a Certified Public Accountant received in 1972

Accredited Estate Planner by National Association of Estate Planners & Councils

Member: American, California, Marin County Bar Associations; American Institute of Certified Public Accountants; California Society of Certified Public Accountants; Society of California Accountants; Marin County Estate Planning Council; National Association of Estate Planners & Councils; American Association of Attorney-Certified Public Accountants.

OCCUPATIONAL EXPERIENCE:

Attorney  (Law Office of David M. Hellman) in San Rafael, California since November 1979 in general practice emphasizing taxation, estate planning, trusts, probate, real estate, and business counseling.

President  Marin County Exchange Corporation in San Rafael, California, from September 1984 until present, which acts as an independent intermediary for Internal Revenue Code section 1031 tax-deferred exchanges, primarily for real estate. The company was inactive from October 1, 1998 through December 8, 2002 during which time David Hellman was Senior Vice President of Executive Exchange Company from October 1, 1998 to March 31, 2000 and then Senior Vice President of Investment Advantage Group, LLC from April 1, 2000 until December 8, 2002, both of which acted as an independent intermediary.

Attorney   (Law Office of David M. Hellman) in Sharon, Connecticut and San Rafael, California, from July 1977 to October 1979 in general practice with emphasis on taxation, estate, trusts, probate, real estate, and business counseling.

Associate Attorney   Cooper, White & Cooper in San Francisco from September 1972 to June 1977 in general business practice and litigation experience - major areas of practice involved taxation, business counseling, estate planning, trusts, real estate, probate, and entertainment law.

Instructor   Lincoln University Law School in San Francisco from November 1974 to May 1976, teaching Federal Income, Estate and Gift Taxation and Legal Accounting courses.

Accountant   Hellman & Pierce Accountancy Corporation in San Rafael, California, from 1965 to 1972, preparing tax returns, assisting in computer operations, and assisting in audits.

Expert Witness   legal and accounting matters in Marin County, San Francisco, and Monterey County Superior Courts; Judge Pro Tem Marin County Superior Court; Arbitrator and Mediator.

EDUCATIONAL BACKGROUND:

• Law School at University of California at Berkeley (Boalt Hall) - graduated 1972.
• Undergraduate at University of California at Berkeley with major in Political Science - graduated 1969.
• High School at San Rafael High School, San Rafael, California - graduated 1965.

FEES FOR SERVICES:

Charges are based upon an hourly rate of $350.00.