Directory of Professional Advisors for the LGBT Community When LGBT People Give Together, We Have the Power to Change the World— Forever

LGBT Community BY ALMOST ANY MEASURE, LGBT people have made tremendous gains in the past few decades. Yet even our basic human rights remain far from secure. Endowment Our organizations lack the funds even to meet our community’s most vital needs. Meanwhile, those who oppose our freedom, our families, and our love have financial resources far greater than our own.

FUND Together, we have the power to create a different world—forever.

The LGBT Community Endowment Fund at Horizons Foundation will provide permanent resources to secure the rights, meet the needs, and celebrate the lives of LGBT people—forever. The Endowment Fund will help propel our movement and community organizations from fragility to strength, provide steady support through inevitable economic and political changes, and help ensure that our community can address needs and threats that we can’t predict today.

Your gift to the LGBT Community Endowment Fund is a permanent gift to the future. Created through thousands of acts of generosity, the Endowment Fund principal will remain in perpetuity, while the income earned on its investment will support our community year in and year out. One by one, couple by couple, family by family, we and our allies can create the means to touch countless lives. DIRECTORYOFPROFESSIONALADVISORSFORTHELGBTCOMMUNITY

Contents

2 About this Directory

3 About Horizons Foundation

4 Adoption, Domestic Relations, and Family Law Attorneys

6 Estate Planning Attorneys

10 Fiduciaries

11 Financial Advisors

18 Tax Preparers

21 Other Professional Advisors

22 Useful Websites and Organizations

23 Horizons Foundation Staff, Board of Directors, Advisory Council

24 Donor-Advised Funds at Horizons Foundation

If you know of other advisors who should be listed in this directory, please contact Deb Stallings at 415.398.2333 x103 or visit our website at www.horizonsfoundation.org to download the appropriate forms.

Publication Date September 2012

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About This Directory

Horizons Foundation is proud to present the Horizons is committed not only to serving the needs 2012 edition of our Directory of Professional Advisors of donors, but also to promoting our community’s for the LGBT Community. Created in response to philanthropic values and potential. It is our hope that numerous requests for referrals to such advisors, this as people engage the services of professional advisors, directory is intended to assist our donors and others all parties keep in mind the philanthropic dimensions in the community seeking professional advice that and possibilities of the decisions to be made. considers the particular legal, economic, and social Towards that end, we also offer a series of seminars needs of lesbian, gay, bisexual, or transgender on topics related to LGBT giving, with sessions (LGBT) people. tailored both to the donor community and to professional advisors. The directory - which is updated annually—includes attorneys, financial advisors, accountants, and others We hope that you find this Directory of Professional who offer services that integrate the philanthropic Advisors useful. For more information and resources needs of LGBT clients. In compiling it, Horizons cast specifically for donors as well as professional advisors, a wide net by asking hundreds of advisors to please see our website at www.horizonsfoundation.org. complete a questionnaire describing their services; only those who returned the questionnaire are included here. We welcome contact from advisors interested in being listed in future editions.

Because part of Horizons Foundation’s mission is to increase LGBT philanthropy, we also asked advisors for information on how they give back to the Bay Area LGBT community. We have highlighted with an asterisk those who let us know that they support local LGBT organizations through board service or significant personal donations, or who promote LGBT philanthropy through client referrals to Horizons Foundation.

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About Horizons Foundation

Horizons fuels the LGBT movement by increasing For more information about making a planned gift support for diverse SF Bay Area nonprofits that help or opening a donor-advised fund, please contact thousands of people each day. Our work strengthens Deb Stallings, Director of Development and Gift organizations and their leaders, mobilizes donors and Planning, at 415.398.2333 x103. funders to inspire increased giving, and actively secures our LGBT community’s future for generations to come. horizons foundation Horizons is the world’s first LGBT community 550 Montgomery Street, Suite 700 foundation, and the only nonprofit that supports all San Francisco, CA 94111 parts of the LGBT community. We’re often the first to Phone: 415.398.2333 provide grants to emerging nonprofits and a core Fax: 415.398.4733 funder for anchor organizations that advocate for LGBT Email: [email protected] rights, serve LGBT youth and elders, ensure community Web: www.horizonsfoundation.org health, and promote arts and culture.

Horizons works to increase giving in the LGBT community, educating donors and combining individual DISCLAIMER donations so that all gifts benefit multiple organizations Horizons Foundation offers these lists as a resource and not and thousands of lives. We offer a full-service as an endorsement of the qualifications or services of any individual, partnership, corporation, or any other entity listed. Donor-Advised Funds program, philanthropic We advise you to conduct your own investigation before en- counseling, and assistance with legacy planning. gaging the services of any of the advisors listed. Horizons re- tains additional information about each advisor, which is available upon request. We also advocate for important LGBT issues with mainstream foundations and corporate funders who rely Accredited Investment Fiduciary® is a registered trademark of Center for Fiduciary Studies, LLC. Ameriprise® and on our expertise, bringing millions of additional dollars Ameriprise Platinum Financial Services® are registered to LGBT nonprofits over the last 30 years. trademarks of Ameriprise Financial, Inc. Certified Financial Planner® and CFP® are registered trademarks of Certified Financial Planner Board of Standards, Inc. CFA® is a regis- Horizons actively secures our community’s future by tered trademark of CFA Institute. ChFC® and CLU® are reg- promoting planned giving and building the LGBT istered trademarks of The American College. Chartered Retirement Planning CounselorSM is a registered service Community Endowment Fund, a permanent fund mark, and CRPC® is a registered trademark, of the College dedicated to meeting the needs, securing the rights, for Financial Planning. All other trademarks are the property and celebrating the lives of LGBT people – forever. of their respective holders.

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Adoption, Domestic Relations, and Family Law Attorneys

Names with an asterisk (*) indicate advisors who give back to *Frederick Hertz local LGBT organizations through board service or significant Attorney/Mediator personal donations, or who promote LGBT philanthropy Law & Mediation Office of Frederick Hertz through client referrals to Horizons Foundation. The brief 5464 B College Avenue notes about each advisor are taken from information provided Oakland, CA 94618 by the advisors. PHONE: 510.834.4114 EMAIL: [email protected] WEB: www.FrederickHertz.com *Bill Ambrunn Frederick Hertz provides legal counseling and agreement See listing under Estate Planning Attorneys preparation in the formation of relationships – cohabitation, marriage or domestic partnership registration – and *Emily Doskow mediation and arbitration services in the dissolution of Attorney at Law relationships. Law Office of Emily Doskow 180 Grand Avenue, Suite 1300 *Dylan Miles Oakland, CA 94612 Attorney, Mediator, and Collaborative Practitioner PHONE: 510.698.4902 Miles Family Law and Mediation FAX: 510.318.7701 870 Market Street, Suite 621 EMAIL: [email protected] San Francisco, CA 94102 WEB: www.emilydoskow.com PHONE: 415.298.9033 Emily Doskow provides family law counsel to the LGBT FAX: 415.552.2891 community, including adoption, domestic partnership and EMAIL: [email protected] marital formation and dissolution, mediation, and other WEB: www.milesfamilylaw.com family matters. The Family Law and Mediaton Office and Dylan Miles assists families in starting and ending relationships fully informed, Eva Herzer, JD respectfully, and with heart. Mediator and Attorney at Law Mediation Law Offices of Eva Herzer *Heba Nimr 901 Peralta Avenue Lawyer, Mediator, Collaborative Practitioner Albany, CA 94706-2117 510 49th Street, Suite 212 PHONE: 510.526.5146 Oakland, CA 94609 EMAIL: [email protected] PHONE: 510.654.7171 Eva Herzer, a mediator and attorney with over 30 years of FAX: 510.764.2255 family law experience and a background in psychology, EMAIL: [email protected] focuses on mediation of divorces and other partnership WEB: www.hebanimr.com dissolutions, including property division, child custody and Heba Nimr serves those who are in the midst of or planning support issues. She offers a forward looking, practical for significant transitions, such as relationship formation approach to reaching balanced and informed decisions. or dissolution, co-habitation, incapacity, and/or death – with a focus on supporting clients to use these traditional opportunities to build on the strengths of themselves, their families, and communities.

4 ADOPTION, DOMESTIC RELATIONS, AND FAMILY LAW ATTORNEYS

*Ora S. Prochovnick *Deborah H. Wald, Esq. Law Offices of Ora S. Prochovnick Founder and Senior Partner Mail/East Bay Office: 100 Ellinwood Way, Wald & Thorndal, PC Pleasant Hill, CA 94523 88 Kearny Street, Suite 1475 San Francisco Office: 760 Market Street, Suite 745, San Francisco, CA 94108 San Francisco, CA 94102 PHONE: 415.648.3097 PHONE: 925.969.3356 FAX: 415.648.3098 FAX: 925.969.3167 EMAIL: [email protected] EMAIL: [email protected] WEB: www.waldlaw.net Ora S. Prochovnick has specialized for over 25 years in Deborah H. Wald provides services including adoption, housing rights and LGBT family creation and protection, assisted reproduction, surrogacy, divorce and dissolution, including adoptions, relationship agreements, wills and custody, division of assets, parentage disputes and family estate planning, and mediation services. Sliding scale fees. law appeals.

*Linda Scaparotti Ariel Winger, Esq. See listing under Estate Planning Attorneys Mediation & Collaborative Practice of Ariel Winger 2832 College Avenue *Charles Spiegel, Esq. Berkeley, CA 94705 Attorney-Mediator PHONE: 510.845.4457 CharlesSpiegelLaw FAX: 510.550.2710 842 Elizabeth Street, Suite 1 EMAIL: [email protected] San Francisco, CA 94114 WEB: www.wingermediation.com PHONE: 415.644.4555 Ariel Winger is a family law attorney and mediator who helps EMAIL: [email protected] parting couples stay out of court in dissolution, divorce and WEB: www.CharlesSpiegelLaw.com custody matters. Charlie Spiegel’s practice includes helping LGBT and straight families grow through adoption, surrogacy, pre and post-nuptial planning; and helping them separate in respectful ways through divorce and custody mediation; as well as having over 20 years of wide experience in real estate and LGBT rights since graduating with honors from New York University School of Law and services as co-chair of Lambda Legal.

*Paul W. Thorndal, Esq. Partner Wald & Thorndal, PC 88 Kearny Street, Suite 1475 San Francisco, CA 94108 PHONE: 415.648.3097 FAX: 415.648.3098 EMAIL: [email protected] WEB: www.waldlaw.net Paul Thorndal provides services including adoption, assisted reproduction, surrogacy, divorce and dissolution, custody, division of assets, parentage disputes and family law appeals.

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Estate Planning Attorneys

Names with an asterisk (*) indicate advisors who give back to Alma Soongi Beck is a Certified Specialist in estate local LGBT organizations through board service or significant planning, trust and probate law with the State Bar of personal donations, or who promote LGBT philanthropy through California Board of Legal Specialization, focusing on legal client referrals to Horizons Foundation. The brief notes about each services for the LGBT community, including probate and advisor are taken from information provided by the advisors. trust administration, estate planning and will/trust drafting, domestic partnership issues, and property tax, titling and *Bill Ambrunn co-ownership issues. Law Offices of Bill Ambrunn 1906 Market Street, Suite 938 *Michael Blacksburg, ESQ. Attorney at Law San Francisco, CA 94102 Law Offices of Michael Blacksburg PHONE: 415.724.0498 315 Noe Street FAX: 415.252.9045 San Francisco, CA 94114 EMAIL: [email protected] PHONE: 415.861.9900 WEB: www.ambrunnlaw.com FAX: 415.861.9908 The Law Offices of Bill Ambrunn has a 23 year history of EMAIL: [email protected] working in the LGBT community by providing estate planning WEB: www.blacksburg-law.com legal services including wills, trusts and powers of attorney for healthcare. They also provide a broad range of legal services From estate planning to trust administration to business for nonprofit organizations and general civil litigation. counseling, Blacksburg Law provides general legal services that are underscored by our commitment to your satisfaction *Judith Lauter Baer and peace of mind. Law Offices of Judith Lauter Baer 3929 24th Street *Diane R. Cash San Francisco, CA 94114 Attorney Law Offices of Diane R. Cash PHONE: 415.821.6700 1300 Clay Street, Suite 820 FAX: 415.821.6702 Oakland, CA 94612 EMAIL: [email protected] PHONE: 510.763.5611 Judith Baer has over 34 years legal experience specializing in FAX: 510.763.3430 estate planning services including wills and trusts, as well as EMAIL: [email protected] estate administration services including probate and trust WEB: www.sfestateplanner.com administration. Diane R. Cash is a certified specialist (State Bar of *Alma Soongi Beck, JD, LLM Taxation California) in estate planning, probate and trust law with 30 Owner and President years of experience, particularly with the LGBT community. The Beck Law Group, PC 7 Joost Avenue, Suite 201 San Francisco, CA 94131 PHONE: 415.642.9930 FAX: 415.593.9951 EMAIL: [email protected] WEB: www.becklawgroup.com

6 ESTATE PLANNING ATTORNEYS

*B. Kyle Childress *W. Edward Dean Attorney at Law W. Edward Dean, PC Johnston Childress LLP 2033 Leavenworth Street, Unit E 220 Montgomery Street, 15th Floor San Francisco, CA 94133-5310 San Francisco, CA 94104 PHONE: 415.352.1440 PHONE: 415.986.1060 FAX: 415.352.1441 FAX: 415.397.1577 EMAIL: [email protected] EMAIL: [email protected] W. Edward Dean, P.C. protects individual and family wealth WEB: www.johnstonchildress.com through trusts, estate, and charitable tax planning. The law offices of Johnston Childress LLP have over 35 years of combined experience, and offer advanced estate *James N. Eimers and income tax planning for gay, lesbian and other Attorney and Counselor at Law non-traditional families that include estate tax planning, Law Office of James N. Eimers charitable giving, and business succession. 3510 Unocal Place, Suite 200 Santa Rosa, CA 94503-0918 Susanne B. Cohen PHONE: 707.568.2750 Attorney FAX: 707.568.2752 Law Offices of Susanne B. Cohen EMAIL: [email protected] 2401 Shattuck Avenue, Suite 1201 WEB: www.eimerslaw.com Berkeley, CA 94704 Jim Eimers specializes in wills, trusts (including special PHONE: 510.540.6333 needs trusts, charitable trusts and irrevocable life insurance FAX: 510.540.6305 trusts), probate, trust administration, and forming and EMAIL: [email protected] maintaining partnerships, LLCs, and corporations. Susanne Cohen specializes in estate planning, conservatorships, probate and trust administration, elder *David R. Gellman financial abuse cases, and long term care planning for Managing Partner financing home health and nursing home care. Goldstein, Gellman, Melbostad & Harris & McSparran, LLP 1388 Sutter Street, Suite 1000 *James B. Creighton, ESQ. San Francisco, CA 94109-5454 Attorney at Law and Owner PHONE: 415.673.5600 Creighton Law Offices FAX: 415.673.5606 1 Daniel Burnham Ct., Ste. 914 EMAIL: [email protected] San Francisco, CA 94109 WEB: www.g3mh.com PHONE: 650.344.0700 Attorney David R. Gellman has been dealing with the unique FAX: 650.344.3312 estate planning needs of LGBT clients for over 30 years. EMAIL: [email protected] David and his firm offer guidance in all aspects of real WEB: www.creightonlaw.com estate law, including landlord/tenant, tenancy-in-common Creighton Law Offices specializes in providing exemplary (TIC) formation and dispute resolution, and condominium estate planning, trust, probate and long-term care legal conversion. services to members of the LGBT community. *Roger S. Gross Attorney at Law 317 Noe Street San Francisco, CA 94114 PHONE: 415.861.5225 FAX: 415.552.1273 EMAIL: [email protected] Roger Gross specializes in estate planning, post-death administration, small business assistance and personal transaction help.

7 ESTATE PLANNING ATTORNEYS

*Michale Carrillo Hall Sandy Kasten, JD, MBA Attorney at Law 4442 Piedmont Avenue, Suite E M C Hall & Associates Oakland, CA 94611 605 Market Street, Suite 900 PHONE: 510.653.4950 San Francisco, CA 94105 FAX: 510.336.8268 PHONE: 415.512.9865 EMAIL: [email protected] FAX: 415.495.7204 Sandy Kasten specializes in tax planning and return EMAIL: [email protected] preparation for estates, trusts and fiduciaries, with a WEB: www.mhalllaw.com particular interest in the tax aspects of special needs For over 30 years, Michael C. Hall has advised LGBT clients trusts and conservatorships. in estate planning, estate administration, real estate and dispute resolution, including as a mediator for the Bar *Deb L. Kinney Association of San Francisco Early Settlement Program. Principal Attorney M C Hall & Associates offers a broad range of dispute DLKLawGroup PC resolution services, including personal injury, real estate, One Bush Street, Suite 1150 and landlord tenant. San Francisco, CA 94104 PHONE: 415.693.0550 *Aubrey Hone, Esq. 707.237.7371 (Santa Rosa) Attorney FAX: 415.693.0500 Law Office of Aubrey Hone EMAIL: [email protected] 870 Market Street, Suite 586 WEB: www.dlklawgroup.com San Francisco, CA 94102 DLKLawGroup PC is a full service firm providing probate, PHONE: 415.765.1754 trust administration and estate planning services with a FAX: 415.765.7516 sensitivity towards and in-depth knowledge of the EMAIL: [email protected] complexities faced by the LGBT community, with offices WEB: www.honetaxlaw.com in San Francisco and Santa Rosa. Aubrey Hone specializes in federal and state tax controversies including audit representation, settlement *Jane Brindle Miller negotiations, appeals and tax court litigation. Attorney at Law 715 Colorado Avenue, Suite A *M. Jean Johnston Palo Alto, CA 94303 Attorney at Law PHONE: 650.321.6011 Johnston Childress LLP FAX: 650.470.0473 220 Montgomery Street, 15th Floor EMAIL: [email protected] San Francisco, CA 94104 WEB: www.janemillerlaw.com PHONE: 415.986.1060 Jane Brindle Miller specializes in estate planning, trust FAX: 415.397.1577 and probate law, and is certified by the State Bar of EMAIL: [email protected] California and the Board of Legal Specialization. WEB: www.johnstonchildress.com The law offices of Johnston Childress LLP have over 35 years of combined experience, and offer advanced estate and income tax planning for gay, lesbian and other non-traditional families that include estate tax planning, charitable giving, and business succession.

Names with an asterisk (*) indicate advisors who give back to local LGBT organizations through board service or significant personal donations, or who promote LGBT philanthropy through client referrals to Horizons Foundation.

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*Heba Nimr *Susan Von Herrmann See listing under Adoptions, Domestic Relations, and Partner Family Law Attorneys. Schiff Hardin LLP One Market, Spear Street Tower *Ora S. Prochovnick Thirty-Second Floor See listing under Adoption, Domestic Relations, and Family San Francisco, CA 94105 Law Attorneys PHONE: 415.901.8644 FAX: 415.901.8701 *Linda Scaparotti EMAIL: [email protected] Law Offices of Linda M. Scaparotti WEB: www.schiffhardin.com 180 Montgomery Street, Suite 2000 Susan von Herrmann is a partner at the law firm of Schiff San Francisco, CA 94104 Hardin LLP. She focuses on assisting non-traditional PHONE: 415.434.9600 families in estate planning, charitable planned giving, trust FAX: 415.434.9303 administration, probate, and trust controversy matters. EMAIL: [email protected] WEB: www.scaplaw.com For over 30 years Linda Scaparotti has been protecting LGBT relationships and families, providing exceptional personal service, specializing in estate planning and family law, including trusts, wills, powers of attorney-financial and health care, LLC’s, adoption, pre and post-nuptial or domestic partner agreements, donor and surrogacy agreements; Oakland office as well 510.268.8404.

*Mark A. Senick, JD Attorney at Law 317 Noe Street San Francisco, CA 94114 PHONE: 415.252.9800 FAX: 415.252.9812 EMAIL: [email protected] Web: www.MarkSenick.com Mark Senick is an attorney specializing in estate planning and probate, small business, and domestic partner issues.

Catherine A. Tullner Attorney at Law Law Office of Catherine A. Tullner 799 Castro Street San Francisco, CA 94114 PHONE: 415.294.0829 FAX: 415.282.4536 EMAIL: [email protected] WEB: www.catherinetullner.com Catherine A. Tullner provides comprehensive estate planning for families of all shapes and sizes.

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Fiduciaries

Names with an asterisk (*) indicate advisors who give back to *Anne Sterling Dorman, CPA local LGBT organizations through board service or significant See listing under Financial Advisors personal donations, or who promote LGBT philanthropy through client referrals to Horizons Foundation. The brief *James A. Frazin, CFP®, AIF® notes about each advisor are taken from information provided See listing under Financial Advisors by the advisors. John Osborn Assistant Vice President; Personal Trust Officer *Greg Bogdan, CPA The Private Client Reserve of U.S. Bank See listing under Tax Preparers One California Street, Suite 1000 San Francisco, CA 94111 *Jano Bogg, CLPF Phone: 415.677.3581 Private Professional Trustee FAX: 415.677.3767 1442 A Walnut Street #280 EMAIL: [email protected] Berkeley, CA 94709 WEB: www.privateclientreserve.usbank.com PHONE: 510.295.5321 John Osborn has over 20 years of experience in complex FAX: 510.336.8268 estate and tax planning for high net worth individuals and EMAIL: [email protected] families, including advising clients in estate and trust Jano Bogg uses an eight year background in accounting, matters; handing administration and settlement; and taxation , dance and music to administer special needs providing guidance to heirs, small business entities and trusts with care toward each individual. nonprofit organizations.

Elizabeth W. Callaway, CLPF Elizabeth Callaway Trust Services P.O. Box 18794 Oakland, CA 94619 PHONE: 510.530.1720 FAX: 510.530.1720 EMAIL: [email protected] As a private fiduciary, Elizabeth Callaway serves as Trustee and/or attorney in fact under Power of Attorney for finance when the Trustor is unable to continue to manager her or his affairs.

*Richard Thomas Davis See listing under Financial Advisors

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Financial Advisors

Names with an asterisk (*) indicate advisors who give back to *Angela Berry local LGBT organizations through board service or significant Financial Advisor personal donations, or who promote LGBT philanthropy Merrill Lynch through client referrals to Horizons Foundation. The brief 1111 Broadway, 22nd Floor notes about each advisor are taken from information provided Oakland, CA 94607 by the advisors. PHONE: 510.208.3833 FAX: 510.291.4015 EMAIL: [email protected] Jeff Ahrens WEB: fa.ml.com/angela_berry Financial Advisor Angela Berry provides comprehensive financial planning to Director - Investments the LGBT community. Oppenheimer and Co. Inc. 580 California Street, 23rd Floor Steve Branton, CFP® San Francisco, CA 94104 Associate Advisor PHONE: 415.438.3076 Mosaic Financial Partners, Inc. EMAIL: [email protected] 140 Geary Street, 6th Floor WEB: fa.opco.com/jeffahrens San Francisco, CA 94108 Jeff Ahrens provides investment advice to individuals, PHONE: 415.788.1952 families and businesses, utilizing traditional and FAX: 415.788.7105 nontraditional investments to help clients work towards EMAIL: [email protected] reaching their goals. WEB: www.MosaicFP.com

*Elisabeth Andreason, CFP® Todd Criter First Vice President, Wealth Advisor Financial Advisor The Andreason Group Senior Vice President/Investments Morgan Stanley Smith Barney Merrill Lynch, Pierce, Fenner & Smith Incorporated 1333 N. California Blvd, Suite 133 555 California Street, 9th Floor Walnut Creek, CA 94596 San Francisco, CA 94104 PHONE: 925.930.3809 PHONE: 415.676.2531 FAX: 925.930.3888 FAX: 415.599.2936 EMAIL: [email protected] EMAIL: [email protected] Elisabeth Andreason’s expertise in asset management, NMLS # 558478 estate planning, and philanthropic planning allow her to design plans that are a win-win for both family and the * Mary Anne Courtney, CFP®, EA community, while minimizing tax exposure during the sale See listing under Tax Preparers or transfer of assets.

11 FINANCIAL ADVISORS

*Danielle M. Daley, CFP® Lori Ellingson Certified Financial Planner Investment Advisor Representative Solutions Wealth Management, LLC ING Financial Partners 1885 Winchester Blvd, Suite C 1730 San Tomas Aquino Rd Campbell, CA 95008 San Jose, CA 95130 PHONE: 408.370.3303 PHONE: 408.318.1943 FAX: 408.370.3223 EMAIL: [email protected] EMAIL: [email protected] WEB: www.loriellingson.com Solutions Wealth Management is an independent financial Lori Ellingson provides securities and investment planning firm. Danielle Daley is a registered representative of, advisory services. and securities offered through LPL Financial, Member FINRA/SIPC. Nancy B. Epstein, CFP® Protected Investors of America, Inc. *Richard Thomas Davis 235 Montgomery Street, Suite 1050 Senior Director San Francisco, CA 94104 BNY Mellon Wealth Management PHONE: 415.398.4363 555 Mission Street, 19th Floor FAX: 415.398.6789 San Francisco, CA 94105 EMAIL: [email protected] PHONE: 415.951.4103 Nancy Epstein provides independent financial planning FAX: 415.951.4116 and investment management reflective of a client’s unique EMAIL: [email protected] circumstances, goals, and social concerns. WEB: www.bnymellonwealthmanagement.com In concert with his client’s trusted advisors, Richard T. Davis Rosie M. Faifua-Cortez, CFP®, CLTC provides wealth management, asset structuring, private Partner banking and custom lending capabilities tailored to the needs Communitas Financial Planning of individuals and families with liquidity greater than $3MM. 870 Market Street, Suite 754 San Francisco, CA 94102 *Anne Sterling Dorman, CPA PHONE: 415.337.4566 176 Castro Street FAX: 866.586.6277 San Francisco, CA 94114 EMAIL: [email protected] PHONE: 415.431.0871 WEB: www.communitasfinancial.com FAX: 415.651.9398 Communitas Financial Planning is a fee-only financial EMAIL: [email protected] planning and socially responsible investment WEB: www.dorman.com management firm. Anne Dorman owns a small business tax and consulting practice. *James A. Frazin, CFP®, AIF® Partner Communitas Financial Planning 870 Market Street, Suite 754 San Francisco, CA 94102 PHONE: 415.337.4566 FAX: 866.586.6277 EMAIL: [email protected] Communitas Financial Planning is a fee-only financial planning and socially responsible investment management firm.

12 FINANCIAL ADVISORS

*Dipti Ghosh *Forrest Hill, PhD Senior Vice President - Investments Senior Portfolio Manager Ghosh Financial Group of Wells Fargo Advisors, LLC, Mem- Harrington Investments, Inc. ber SIPC 1001 2nd Street, Suite 325 555 California Street, Suite 2300 Napa, CA 94559 San Francisco, CA 94104 PHONE: 800.788.0154 PHONE: 415.395.2417 FAX: 707.257.7923 FAX: 415.291.8657 EMAIL: [email protected] EMAIL: [email protected] WEB:: www.harringtoninvestments.com The Ghosh Financial Group of Wells Fargo Advisors Forrest Hill is the senior portfolio manager at Harrington provides goals-based financial services for the high net Investments, a leading socially responsible investing firm in worth client, which includes assistance with asset Napa, CA, specializing in wealth management, sustainable management, portfolio construction and monitoring, investing, and shareholder advocacy. investment planning, equity risk management, and securities-based lending. *Janet Hoffman, CFA, CFP®, MBA Integral Financial Solutions, LLC *Jason N. Glazier, CRPC® 44 Montgomery Street, Suite 3030 Accredited Domestic Partnership Advisor San Francisco, CA 94104 Strategic Planning & Investment Advisors PHONE: 415.291.9999 100 E Street, Suite 106 FAX: 415.291.9998 Santa Rosa, CA 95404 EMAIL: [email protected] PHONE: 707.247.4414 WEB: www.integralfinancialsolutions.com FAX: 707.247.4414 The Integral Financial Solutions team provides investment EMAIL: [email protected] management and financial planning. Advice is offered on an WEB: www.jasonglazier.com hourly basis, project basis, or based on assets under Jason Glazier’s mission is to help you live the one life you management. Since financial planning for the LGBT have the best way you can, without undue financial community is constantly changing, they work closely with sacrifice or unnecessary overexposure to risk. other professionals, i.e. attorneys and accountants who specialize in LGBT planning to offer a current, *Milo F. Hanke, CFP® comprehensive approach to individual planning needs. Hanke & Co. Wealth Management 100 Bush Street, Suite 1675 *Jill D. Hollander, MBA, CFP®, ADPA San Francisco, CA 94104-3943 Financial Advisor PHONE: 415.781.6300 Financial Connections Group, Inc. FAX: 415.781.6301 21 Tamal Vista Blvd, Suite 105 EMAIL: [email protected] Corte Madera, CA 94925 WEB: www.hankewealth.com PHONE: 415.924.1091 EMAIL: [email protected] Since 1984, serving our community with objectivity and the WEB: www.FinancialConnections.com clarity of client-centered financial planning. Milo Hanke is a registered principal with and securities and financial Jill Hollander offers financial planning and investment planning through LPL Financial, a Registered Investment services, and holds the Accredited Domestic Partner Advisor Advisor, Member FINRA/SIPC. accreditation to help LGBT clients ensure protections for themselves and their families, as well as meeting their financial goals. Financial Connections Group, Inc. connects finances with the future.

13 FINANCIAL ADVISORS

*Linda Jacobs *Bruce Kikuyama, CRPC Financial Planner Vice President, Senior Financial Advisor Linda Jacobs Financial Services Merrill Lynch Wealth Management 1510 Walnut Street, Suite E 600 California Street, 8th Floor Bekeley, CA 94709 San Francisco, CA 94108 PHONE: 510.549.8777 PHONE: 415.955.3761 FAX: 510.649.1622 FAX: 415.644.5582 EMAIL: [email protected] EMAIL: [email protected] WEB: www.fa.ml.com/kikuyama Linda Jacobs is a financial planner and investment advisor offering consulting services and investment management Bruce Kikuyama is a full service financial advisor offering according to one’s goals and values. financial planning, investment management and long term care planning. *Dan Joraanstad Senior Vice President - Investments *Lawrence R. Kolka Wells Fargo Advisors, LLC Financial Advisor 555 California Street, Suite 2300 Edward Jones Investments San Francisco, CA 94104-1502 1801 N. California Blvd. PHONE: 415.395.2508 Walnut Creek, CA 94596 FAX: 415.291.8657 PHONE: 925.472.0322 EMAIL: [email protected] FAX: 866.522.7790 WEB: www.danjoraanstad.wfadv.com EMAIL: [email protected] WEB: www.edwardjones.com Dan Joraanstad delivers comprehensive investment planning and investment services to help individuals and families Lawrence Kolka provides comprehensive financial planning achieve short and long term goals, with a retirement and wealth management for the LGBT community. planning specialty. Kelly S. Lawson *Joanne F. Jordan, CFP®, CLU® Principal Financial Advisor The Presidio Group Jordan, Miller & Associates 101 California Street, Suite 1200 A Financial Advisory Practice of San Francisco, CA 94111 Ameriprise Financial Services, Inc. PHONE: 415.449.1042 44 Montgomery Street, Suite 4210 FAX: 415.449.1099 San Francisco, CA 94104 EMAIL: [email protected] PHONE: 415.623.2450 WEB: www.presidiofp.com FAX: 415.392.0967 Devoted to individuals, families and foundations, Kelly EMAIL: [email protected] Lawson provides full service; fee-based, independent WEB: www.ameripriseadvisors.com/joanne.f.jordan investment advice coupled with customized financial Jordan, Miller and Associates, an Ameriprise Platinum planning and is dedicated to growing and preserving client Financial Services practice, specializes in comprehensive wealth by creating investment strategies that are tailored to personal financial planning, including planning for retirement, meet clients’ goals and best interests. Kelly offers estate preservation, risk protection, tax management multigenerational education and supports philanthropic strategies and investments. initiatives.

14 FINANCIAL ADVISORS

Sabrina Lee *Brandon J. Miller, CFP®, CLU® Financial Advisor Financial Advisor MassMutual Financial Group Jordan, Miller & Associates 2121 N. California Blvd., Suite 395 A private wealth advisory prractice of Walnut Creek, CA 94596 Ameriprise Financial Services, Inc. PHONE: 925.979.2392 44 Montgomery Street, Suite 4210 FAX: 925.944.0671 San Francisco, CA 94104 EMAIL: [email protected] PHONE: 415.623.2450 FAX: 415.392.0967 Sabrina Lee works with individuals and families to provide an analysis of their current financial situation in order to EMAIL: [email protected] design an integrated and coordinated plan to help clients WEB: www.ameripriseadvisors.com/brandon.j.miller reach their financial goals. Jordan Miller & Associates, a private wealth advisory practice, specializes in comprehensive personal financial Cynthia L. Leitman, CFP planning, including planning for retirement, estate LPL Financial preservation, risk protection, tax management strategies 235 Somerset Rd and investments. Oakland, CA 94611 PHONE: 510.601.1219 *Rick Mordesovich, CIMA FAX: 510.601.1227 Managing Director, Wealth Management EMAIL: [email protected] Baker Avenue Asset Management WEB: www.cynthialeitman.com 301 Battery Street San Francisco, CA 94111 Cynthia L. Leitman’s mission is to help members of the PHONE: 415.986.1110 community avoid making costly mistakes as we plan for, take income from, and protect for our loved ones, the FAX: 415.986.4140 assets we have spent a lifetime accumulating. EMAIL: [email protected] WEB: www.bakerave.com Ian Mcleod, CFP® Founded in 2004, Baker Avenue Asset Management Partner provides a full range of investment and wealth Communitas Financial Planning management services, with a focus on managing risk and 870 Market Street, Suite 754 growing your wealth. From the beginning, they have been San Francisco, CA 94102 tested in extreme environments, often delivering strong PHONE: 415.337.4566 results in both bull and bear markets. FAX: 866.586.6277 EMAIL: [email protected] *Daniel J. Neumann, CFA WEB: www.communitasfinancial.com Principal and Wealth Manager Communitas Financial Planning is a fee-only financial Neumann Capital Management, LLC planning and socially responsible investment 303 Vintage Park Drive #100 management firm. Foster City, CA 94404 PHONE: 650.548.9200 FAX: 650.548.9209 EMAIL: [email protected] WEB: www.neumanncapital.com Neumann Capital Management, LLC has been serving the LGBT community since 1990, providing an integrated approach to the management of wealth for individuals and couples.

15 FINANCIAL ADVISORS

*Dennis P. Nix, CFP®, ChFC *Sue Reinhold, PhD Certified Financial Planner Principal MassMutual Financial Group North Berkeley Investment Partners 101 Montgomery Street, #600 900 Colusa Avenue, Suite 201 San Francisco, CA 94104 Berkeley, CA 94707 PHONE: 415.743.1003 PHONE: 510.528.5820 FAX: 415.956.2714 FAX: 510.528.0711 EMAIL: [email protected] EMAIL: [email protected] WEB: www.LGBTQFinancial.com WEB: www.northberkeleyinvestment.com Dennis Nix provides investment, retirement, life, disability and North Berkeley Investment Partners provides long term care insurance planning for the community. comprehensive investment management and financial planning services. *Peter Philipp, CFA, CFP® Financial Advisor *Rachel J. Robasciotti Cambridge Investment Research Financial Planner 155 Montgomery Street, Suite 1001 Investment Advisor Representative San Francisco, CA 94104 Robasciotti & Associates, Inc. PHONE: 415.677.9300 870 Market Street, Suite 1275 FAX: 415.677.9366 San Francisco, CA 94102 EMAIL: [email protected] PHONE: 415.986.5500 WEB: www.CambridgeSF.com FAX: 415.986.5502 EMAIL: [email protected] Peter Philipp is a UC Berkeley wealth management WEB: www.robasciotti.com instructor and provides objective, fee-based financial planning and investment management services for the LGBT Robasciotti & Associates offers education-oriented, holistic community. financial planning, with an emphasis on identifying personal values and building a solid financial foundation in *Maya Philipson order to Financial Planner attain life goals. Investment Advisor Representative Robasciotti & Associates, Inc. *Gary E. Roof, CFP® 870 Market Street, Suite 1275 Roof, Eidam & Maycock, LLC San Francisco, CA 94102 One Post Street, Suite 2725 PHONE: 415.986.5500 San Francisco, CA 94104 FAX: 415.986.5502 PHONE: 415.788.4600 EMAIL: [email protected] FAX: 415.788.4606 WEB: www.robasciotti.com EMAIL: [email protected] WEB: www.remadvisors.com Robasciotti & Associates offers education-oriented, holistic financial planning, with an emphasis on identifying personal Roof, Eidam & Maycock, LLC, A Registered Investment values and building a solid financial foundation in order to Advisor, offers extensive financial planning and asset attain life goals. management services to individuals, corporations, trusts, and foundations.

16 FINANCIAL ADVISORS

*Maryann R. Simpson *Nick Vargas First Vice President - Financial Consultant Vice President - Financial Consultant SRI Wealth Management Group Charles Schwab & Co., Inc. RBC Wealth Management Inc. 200 California Street 345 California Street, 29th Floor San Francisco, CA 94111 San Francisco, CA 94104 PHONE: 415.263.4394 PHONE: 415.445.8303 FAX: 415.263.4390 FAX: 415.554.8313 EMAIL: [email protected] EMAIL: [email protected] Nick Vargas provides client centered investment, home WEB: www.rbcfc.com/sri finance, and planning advice. Maryann Simpson assists individuals and institutions to reflect their values in their investments through long-term financial strategies, customized screening, and shareholder advocacy.

*David B. Stickney, CFM Vice President - Financial Advisor Merrill Lynch 600 California Street San Francisco, CA 94108 PHONE: 415.955.3705 FAX: 415.644.5489 EMAIL: [email protected] WEB: www.fa.ml.com/DavidStickney David Stickney has been serving the LGBT community since 1986, developing proprietary strategies for his clients’ financial and philanthropic goals.

*Barry R. Taylor, CFP® Integral Financial Solutions, LLC 44 Montgomery Street, Suite 3030 San Francisco, CA 94104 PHONE: 415.291.9999 FAX: 415.291.9998 EMAIL: [email protected] WEB: www.integralfinancialsolutions.com The Integral Financial Solutions team provides investment management and financial planning. Advice is offered on an hourly basis, project basis, or based on assets under management. Since financial planning for the LGBT community is constantly changing, they work closely with other professionals, i.e. attorneys and accountants who specialize in LGBT planning to offer a current, comprehensive approach to individual planning needs.

17 DIRECTORYOFPROFESSIONALADVISORSFORTHELGBTCOMMUNITY

Tax Preparers

Names with an asterisk (*) indicate advisors who give back to *Mary Anne Courtney, CFP®, EA local LGBT organizations through board service or significant Courtney’s Tax and Insurance Services personal donations, or who promote LGBT philanthropy 870 Market Street, Suite 584 through client referrals to Horizons Foundation. The brief San Francisco, CA 94102 notes about each advisor are taken from information provided PHONE: 415.788.1040 by the advisors. FAX: 415.788.1099 EMAIL: [email protected] Mary Anne Courtney provides financial coaching through a *Greg Bogdan, CPA tax and insurance lens. She specializes in long term care Partner insurance — especially the California Partnership Plan. Bogdan & Frasco, LLP 575 Market Street, Suite 2000 *John Dillinger, CPA, PFS, MS (Taxation) San Francisco, CA 94105 President PHONE: 415.278.8585 Dillinger Carter & Associates, Inc. FAX: 415.495.5950 4235 24th Street EMAIL: [email protected] San Francisco, CA 94114 WEB: www.bfcpas.com PHONE: 415.524.7572 Bogdan & Frasco, LLP is a full service accounting firm FAX: 415.524.7571 offering a wide range of tax and accounting services EMAIL: [email protected] for individuals and businesses, with a tax emphasis for WEB: www.dcataxservice.com individuals, partnerships, estates and trusts. Dillinger Carter & Associates, Inc. provides tax preparation and bookkeeping services, specializing in international Bobby Carter issues and registered domestic partners/same-sex Dillinger, Carter & Associates, Inc. married couples. John Dillinger is an alumni of 4235 24th Street PricewaterhouseCoopers and a prior IRS agent. San Francisco, CA 94114 PHONE: 415.524.7572 *Anne Sterling Dorman, CPA FAX: 415.524.7571 Please see listing under Financial Advisors EMAIL: [email protected] WEB: www.dcataxservice.com Christine Elliott Dillinger Carter & Associates, Inc. provides tax preparation Marilyn Sanders and bookkeeping services, specializing in international MC Enterprises issues and Registered Domestic Partners. 623 Tudor Road San Leandro, CA 94577 PHONE: 510.568.5620 FAX: 510.568.5620 EMAIL: [email protected] MC Enterprises is a tax preparation and bookkeeping service provider.

18 TAX PREPARERS

*Pan Haskins, CPA, MS (Taxation) David J. Neighbors 6778 Paso Robles Drive Partner Oakland, CA 94611-2301 SingerLewak PHONE: 510.339.3003 100 West San Fernando Street, Suite 365 FAX: 510.339.3004 San Jose, CA 95113 EMAIL: [email protected] PHONE: 408.899.3930 WEB: www.panhaskins.com FAX: 408.295.3925 EMAIL: [email protected] Pan Haskins is an estate and trust tax preparer. She provides support and guidance to executors and trustees, and is WEB: www.singerlewak.com available for estate planning consultations, particularly to the David J. Neighbors provides tax consulting and compliance LGBT community. to individuals, closely held businesses and domestic partners. *Kris Hill, CPA Director *Brenda W. Perry, CPA Deloitte Tax LLP Perry & Company 50 Fremont Street, Suite 3100 1443 Main Street #135-D San Francisco, CA 94105 Napa, CA 94559 PHONE: 415.783.4948 PHONE: 707.255.2275 FAX: 415.783.9231 FAX: 707.307.7474 EMAIL: [email protected] EMAIL: [email protected] WEB: www.deloitte.com WEB: www.napavalleyaccounting.com Kris Hill provides coordinated tax planning and compliance to Brenda Perry strives to provide exceptional services to her high net worth private clients and private companies. clients based on their opportunities and goals.

*Aubrey Hone, Esq. *Linda Shear, MBA, CPA See listing under Estate Planning Attorneys Linda Shear, MBA, Certified Public Accountant Forestville, CA 95436 *Nanette Lee Miller, CPA, MBA PHONE: 707.887.9591 West Coast Director of Assurance FAX: 707.887.9551 Marcum Stonefield EMAIL: [email protected] 101 Montgomery Street, Suite 1900 WEB: www.shearcpa.com San Francisco, CA 94104-4135 Linda Shear has a bi-coastal practice specializing in PHONE: 415.981.9400 income tax preparation and planning, domestic FAX: 415.391.2310 partnerships, and same-sex marriage issues. EMAIL: [email protected] WEB: www.marcumllp.com *Timothy C. Vu, EA Marcum Stonefield provides thought leadership and hands on Owner experience for tax preparation for LGBT couples in these IRS T & D Tax Service fast-changing times. 595 Market Street, Suite 1100 San Francisco, CA 94105 PHONE: 415.672.1653 FAX: 415.358.5595 EMAIL: [email protected] WEB: www.tandotaxservice.com Timothy C. Vu provides tax preparation and planning services for the LGBT community.

19 TAX PREPARERS

Ellen Wulf, EA Partner Associated Tax 3035 Solano Avenue Napa, CA 94558 PHONE: 707.252.0442 FAX: 707.252.7942 EMAIL: [email protected] Ellen Wulf provides tax preparation, book keeping and payroll services.

*Jeremy Yost Senior Manager Deloitte Tax LLP 555 Mission Street San Francisco, CA 94105 PHONE: 415.783.5523 FAX: 415.783.0790 EMAIL: [email protected] WEB: www.deloitte.com Jeremy C. Yost provides income tax planning and compliance services for high-net-worth individuals and closely-held businesses.

20 DIRECTORYOFPROFESSIONALADVISORSFORTHELGBTCOMMUNITY

Other Professional Advisors

*Cari Hays, MSPM Owner, President Trustee Help 42 W Campbell Avenue, #101 Campbell, CA 95008 PHONE: 408.489.9558 EMAIL: [email protected] WEB: www.TrusteeHelp.net Cari Hays assists trustees and executors in managing the household and personal belongings after death.

21 DIRECTORYOFPROFESSIONALADVISORSFORTHELGBTCOMMUNITY

Useful Websites and Organizations

Horizons Foundation Transgender Law Center www.horizonsfoundation.org www.transgenderlawcenter.org 415.398.2333 Transgender Law Center’s website has many forms specific In addition to this Directory of Professional Advisors, to transgender people, including the Spouse’s Gender Horizons Foundation produces a Guide to Gift Planning for Memorandum of Understanding Form, Transgender People the LGBT Community, testamentary gift forms, LGBT & Living Wills Pamphlet, and the Transgender-specific Community Endowment options, and tons of information, Advanced Healthcare Directive Form. resources, forms and stories on planned giving that may be useful for both donors and professional advisors. There is also a useful resources page on the website devoted to Nolo Press federal tax law changes in 2010 applicable to registered www.nolo.com domestic partners/same-sex married couples in California. Nolo’s mission is to make the legal system work for everyone, not just lawyers. Their website has both articles and products for purchase that enable people to prepare their legal Lambda Legal Defense and Education Fund documents as much as possible by themselves. They have www.lambdalegal.org resources on wills, healthcare, powers of attorney, estate Lambda’s website contains many short articles containing planning, and more, including regular updates to their Legal useful information, such as What Are You Waiting For? Guide for Lesbian and Gay Couples. Nolo’s publications and Write a Will! and Suggested Questions to Ask an Attorney. products also include Nolo’s Simple Will Book, Plan Your They also have a booklet entitled Life Planning: Legal Estate, and Quicken Willmaker Plus. Documents & Protections for Lesbians and Gay Men available for download.

National Center for Lesbian Rights www.nclrights.org NCLR’s website has many downloadable fact sheets, articles, and sample documents covering partnership protection, adoption, and other family issues, including LifeLines: Documents to Protect You and Your Family in Times of Trouble, sample co-parenting agreements, donor insemination agreements, and many others. NCLR’s site also walks you through how to register your California domestic partnership.

22 DIRECTORYOFPROFESSIONALADVISORSFORTHELGBTCOMMUNITY

Horizons Foundation Staff, Board of Directors,Advisory Council

Staff Advisory Council

Roger Doughty Caryl Athanasiu Daniel Lee Executive Director Al Baum Hon. Mark Leno Adam Berman Kathy Levinson Liz Hoadley Doug Braley Jeff Lewy Director of Finance Cheri Bryant Steve Lew Nikole Pagan Stuart Burden Susan Lowenberg Administrative Manager Miguel Bustos Ash McNeely Juni Rusli Diana Campoamor Ken McNeely Accounting Assistant Hon. David Campos Dee Mosbacher Ann Mei Chang Joyce Newstat Deb Stallings Patti Chang Thao Ngo Director of Development and Gift Planning Cecilia Chung Alan Pardini Hon. José Cisneros Judy Patrick Laurence Colton Jen Rainin Pam David Gale Richards Board of Directors Ximena Delgado Vincent Robinson Julie Dorf Emily Rosenberg Angela Berry Margarita Gandia Lia Shigemura Tom Burke Dipti Ghosh Fred Silverman Richard Davis Robert Glavin Theresa Sparks Anne Sterling Dorman David Gleba Frances Stevens Linda Harrison Roger Gross Sam & Julia Thoron Kevin Herglotz Scott Hafner Peg Van Camp Nicholas Hodges Sandra Hernández Léonie Walker Darren Isom Hon. Donna Hitchens Denise Wells Deb L. Kinney Ira Hirschfield Hon. Scott Wiener Audrey S. Koh, MD James C. Hormel Jan Woolsey John Clay Leonard Jean Johnston Stan Yogi Dan Quigley Kate Kendell Helen Zia Lisa Schoonerman Bev Scott Peter Scott Susan Shain Olga Talamante Anthony A. Tansimore Cheryl Traverse

23 For more information on donor-advised funds, contact Deb Stallings at 415.398.2333 or [email protected]

24 Every day, LGBT community nonprofits help meet the needs, advance the rights, and celebrate the lives of LGBT people throughout the Bay Area.

Thanks to the generosity of people like you, Horizons Foundation supported them with more than $4 million in grants in the last two years alone.

Donate to Horizons Foundation today and help your LGBT community strong. 550 Montgomery Street, Suite 700 San Francisco, CA 94111 (t) 415.398.2333 (f) 415.398.4733 www.horizonsfoundation.org