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Andrew S. Atkin
Associate
Andrew@rhcclaw.com
(213) 892-7700
Mr. Atkin concentrates his practice in the areas of income and estate tax planning. Prior to joining Rodriguez, Horii, Choi & Cafferata LLP, Mr. Atkin was of counsel for Pesin & Associates, P.C., and consulted with accounting firms KPMG, LLP, and Deloitte & Touche, LLP.
Mr. Atkin's experience includes:
- Counseling on the formation of family limited partnerships and the utilization of various forms of trusts
- Advising on charitable giving structures including charitable remander trusts and supporting organizations
- Advising on issues regarding unrelated business income tax and the self-dealing rules
- Analyzing ownership change limitations on net operating losses and other tax attributes
- Supervising the audit process in matters related to the utilization of net operating losses, including the drafting and review of protest letters and appearances before the Internal Revenue Service
- Day-to-day counseling on issues arising out of estate and income tax planning
- Admitted to practice in Florida and Georgia
Education
- J.D. Emory University School of Law, 1995, with distinction; Order of the Coif
- B.A. State University of New York at Albany, 1991
Community Activities
- Member, Board of Directors for the Program for Torture Victims, Los Angeles
- Founder of the Andrew S. Atkin Charitable Fund, a donor-advised fund that is a component fund to the California Community Foundation
Reynolds T. Cafferata
Partner
Reynolds@rhcclaw.com
(213) 892-7704
Mr. Cafferata’s practice is concentrated in the area of non-profit, tax, estate and trust law. He has experience advising charitable organizations and high net worth individuals regarding:
- Planning complex charitable gifts and charitable trusts
- Creating and operating donor advised funds, private foundations and support organizations
- Creating policies for gift acceptance and risk management, unrelated business income taxes, and self-dealing and intermediate sanctions excises taxes
- Sophisticated estate planning and wealth transfer planning
Mr. Cafferata also has considerable experience providing corporate fiduciaries guidance in the management of charitable trusts, as well as representing charities and fiduciaries in contested probates and judicial reformation of trusts.
Education
- J.D. University of Southern California, 1992; Order of the Coif
- B.A. The George Washington University, 1989; summa cum laude, with honors
Honors
- Los Angeles Lawyer Super Lawyer (2005 to 2010)
- Named "Best Lawyer" in Non-Profit/Charities Law, The Best Lawyers In America, published by Woodward White, Inc.
- Phi Beta Kappa
- "AV" rating from Martindale-Hubbell
Selected Professional and Business Activities
- Instructor, Certified Specialist in Planned Giving, California State University at Long Beach
- Adjunct Professor, University of Southern California School of Law, Gifts. Wills and Trusts
- Fellow, American College of Trust and Estate Counsel
- Board Member, National Committee on Planned Giving (2000-2002)
- Chair, Exempt Organization Committee, Los Angeles County Bar Association (1995-1996)
Community Activities
- Vice Chair, Barnhart School (2009-present)
- Board of Advisors, American Jewish University Non-Profit MBA Program (2006-2009)
- Board Member, Barlow Hospital Foundation (2006-2007)
- Chair, St. Mark's School Board of Trustees (2001-2004)
- President, Church Charitable Foundation Episcopal Dioceses of Los Angeles, (2000-2003)
- President, Altadena Historical Society (1996-1997)
- President, Friends of the Altadena Library (1995-1997)
- Co-Chair, Save Our Altadena Library campaign (1994)
Selected Publications
- "Should Pledges Be Enforceable? And Other Questions to Ask About Gift Agreements" Journal of Gift Planning (1st Quarter 2007)
- "Summary of the Pension Protection Act of 2006" Major Tax Planning (2007)
- "Considerations in Selecting Donor Funds, Private Foundations, and Supporting Organizations" CEB, Advising California Nonprofit Corporations (April 2006)
- "In Re Helen's Trust: a Tale of How Charities Should and Should Not Respond to Litigation" The Journal of Gift Planning (Volume 9, June 2005)
- "IRA Rollover Now!", Exempt Organization Tax Review (September 2004)
- "Donor Advised Funds: The Philanthropic Swiss Army Knife" Charitable Gift Planning News (Volume 5, May 2004)
- "The Role of Counsel in Foundations: Choices, Beginnings, and Service" Foundation Management (2003)
- "Reflections on the Economic Growth and Tax Relief Reconciliation Act of 2001" The Journal of Gift Planning (Volume 5, 2001)
- "CRT.com – Structuring a Charitable Remainder Trust for the High Tech Insider" The Journal of Gift Planning (Volume 4, June 2000)
Rose Chan
Of Counsel
rose@rhcclaw.com
(213) 892-7751
Ms. Chan concentrates her practice in the areas of tax controversy and tax-exempt organizations. Prior to joining Rodriguez Horii Choi & Cafferata, Ms. Chan was a founding member of and a senior tax manager in the Pacific Southwest Tax Controversy Group of Deloitte & Touche, advising large and mid-size clients on all aspects of IRS Examination, Appeals and procedural matters. As a senior tax attorney in the Tax Controversy Group at Atlantic Richfield Co., she represented the company through examination, at Appeals, at Tax Court and in District Court on a wide range of federal tax issues that encompassed corporate, financial products, method of accounting and capitalization, international, and employee benefits issues. Ms. Chan began her legal career at Latham & Watkins, where her tax experience included transactional advice, drafting of ruling requests, tax controversy work and advice to tax-exempt organizations.
Significant matters include:
- Defense of 60-issue Appeals case, from coordination of drafting of Protest through management of cases at IRS Appeals, Examination and National Office. Included extensive response to IRS Examination’s technical advice request from National Office on significant Subchapter C issue.
- Defense against District Court enforcement of numerous multi-issue IRS summonses, including litigation strategy, resolution of underlying substantive issues, negotiation of scope with District Counsel and US Attorney’s Office, and management of document production efforts.
- Prosecution of Tax Court case with over 250 issues contesting deficiencies of over $1 billion; work included drafting of petition, monthly conferences with Appeals, interface with Examination and District Counsel, and Tax Court filings.
Ms. Chan’s interest in nonprofit organizations encompasses volunteer and leadership roles in various organizations. She is currently on the boards of Flintridge Preparatory School and Lineage Dance Company, and she is an active member of the Community Scholarship Foundation. She has been President of the Palm Crest Elementary School PTA and the La Canada Flintridge Educational Foundation.
Education
- New York University School of Law, J.D. 1986. NYU Law Review, Note and Comment Editor
- Stanford University, B.A. 1982, Graduated with Distinction. Majors, Communications and International Relations
William C. Choi
Partner
Bill@rhcclaw.com
(213) 892-7700
Mr. Choi's practice is concentrated in the area of tax and corporate law, with particular emphasis in the representation of tax-exempt organizations. Prior to law school, Mr. Choi practiced as an accountant with Deloitte Haskins & Sells (now Deloitte & Touche), and passed the C.P.A. examination in 1982.
Mr. Choi's representation of nonprofit organizations has included the following matters:
- Corporate governance issues, including article and bylaw amendments, advising on conflicts of interest, counseling on compensation issues and compliance with statutory requirements, such as the California Nonprofit Integrity Act
- Internal Revenue Service, Franchise Tax Board and Attorney General audits
- Creation of for-profit subsidiaries, joint ventures with for-profit organizations and unrelated business income tax issues
- Charitable giving, including the creation of supporting organizations, structuring complex gift arrangements and partial interest gifts (such as charitable remainder trusts)
- Private foundation grant agreements, “tipping” issues, foreign grants, scholarships, program-related investments, self-dealing and termination issues
- California state and local taxation, with an emphasis on welfare and other property tax exemption issues
- Forming, merging and dissolving California and out-of-state nonprofit organizations
Education
- J.D., University of Southern California Law Center, 1985
- B.S., San Jose State University, 1981
Honors
- Los Angeles Magazine, Southern California Super Lawyer
- Named "Best Lawyer" in Non-Profit/Charities Law, The Best Lawyers In America, published by Woodward White, Inc.
- "AV" rating from Martindale-Hubbell
Selected Professional and Business Activities
- Member, Executive Committee of the Taxation Section of the State Bar of California (2001-2004)
- Chair, State and Local Tax Committee of the State Bar of California's Taxation Section (1999-2000)
- Chair, Exempt Organizations Committee of the Los Angeles County Bar Association's Taxation Section (1999-2000)
Community Activities
- Board of Directors of Community Partners
- Board of Directors of Kids In Sports
- Board of Trustees of the La Canada Flintridge Educational Foundation Endowment Fund
- Member of Citizens' Bond Oversight Committee of the La Canada Unified School District (2005-2008)
- Board of Directors of the National Asian Pacific American Bar Association Law Foundation (2005-2007)
Jeffrey L. Glassman
Of Counsel
Jeff@rhcclaw.com
(213) 892-7700
Mr. Glassman's practice has focused on sophisticated estate planning for large estates and the representation of fiduciaries concerning trust and estate administration. He has represented many charitable organizations and has practiced in the area of charitable giving.
Mr. Glassman has practiced law for over 30 years. Mr. Glassman was of counsel to the law firm of Bingham McCutchen LLP and prior to the merger of the firm, a principal of Riordan & McKinzie for 18 years.
Currently, Mr. Glassman is Chairman of the Board of Directors of American Jewish University (formerly known as University of Judaism). He also serves on the Board of Directors of the Wallis Foundation, Jewish Home for the Aging, the Los Angeles Police Foundation, Los Angeles Sports and Entertainment Commission and IFES. Mr. Glassman also serves on the Board of Regents of Loyola Marymount University and is Co-chair of the Advisory Board of the UCLA School of Public Affairs.
Mr. Glassman received his B.A. from the University of California, Los Angeles and his J.D., magna cum laude, from the Loyola Law School of Los Angeles.
Dwayne M. Horii
Partner
Dwayne@rhcclaw.com
(213) 892-7700
Mr. Horii's practice has focused on the representation of clients in the areas of California state and local tax, federal tax disputes, and tax-exempt organizations.
Mr. Horii's representation has included matters in the following areas:
- Structuring joint ventures with tax exempt organizations, including for-profit subsidiaries and unrelated business income tax issues
- Technology related tax exempt organizations, including universities and scientific research organizations
- Executive compensation issues involving both for profit and tax-exempt organizations
- Welfare and college property tax exemptions
- California personal income tax and corporation tax matters before the California Franchise Tax Board, Board of Equalization and California courts
- Taxes directly administered by the California Board of Equalization – including sales and use taxes, motor vehicle fuel taxes, and state assessee property tax assessments
- Disputes with the California Employment Development Department, including appearances before the California Unemployment Insurance Appeals Board
- Local tax issues, including documentary transfer taxes, City gross receipts taxes, payroll taxes, transient occupancy taxes, telecommunications taxes and utility taxes
- Federal tax controversy practice at the administrative, Tax Court, Court of Claims and District Court levels
Education
- J.D., University of Michigan Law School, 1985
- B.S., University of California, Berkeley Business School, 1982
Honors
- California Law Business, Top Young Tax Lawyers in California 1992
- "AV" rating from Martindale-Hubbell
- Southern California Super Lawyer (Tax)
- International Tax Review Leading Individual (Los Angeles)
Selected Professional and Business Activities
- Member, State and Local Tax Committee of the State Bar of California's Taxation Section
- Adjunct Lecturer in the Golden Gate University School of Accounting and Taxation (1996-present)
- Chair, Taxation Section of the Los Angeles County Bar Association (2006-2007)
- Member, City of Los Angeles Business Tax Advisory Committee (2000-2004)
- Member, Executive Committee of the Taxation Section of the State Bar of California (1995-1998)
- Member, State and Local Committee of the Taxation Section of the Los Angeles County Bar Association (former vice-chair 1991-1992)
Robin P. Jamplis
Of Counsel
Robin@rhcclaw.com
(213) 892-7715
Ms. Jamplis concentrates her practice in the area of estate planning, charitable giving and advising tax-exempt organizations. Prior to joining Rodriguez, Horii, Choi & Cafferata LLP, Ms. Jamplis was Of Counsel in Bingham McCutchen's Estate Planning Group and Charitable Advising Practice. Ms. Jamplis has considerable experience in advising individuals, families and tax-exempt organizations in the following areas:
- Fundamental estate planning techniques, including revocable trusts and irrevocable trusts designed to minimize gift and estate taxes.
- "Estate Freeze" techniques such as grantor retained annuity trusts and installment sales to defective grantor trusts.
- Asset value discounting techniques such as fractional discounts through the use of limited liability companies and limited partnerships.
- Asset protection planning through the use of domestic and offshore vehicles.
- Administering trusts and estates and preparing estate and gift tax returns.
- Planning complex charitable gifts, including the formation of tax-exempt organizations and partial interest gifts, such as charitable remainder trusts.
- Advising tax-exempt organizations regarding compliance with federal and California law, private foundation rules and grant agreements, including foreign grants.
Education
- J.D. University of California, Hastings College of the Law, 1987; Order of the Coif
- B.A. University of Hawai'i at Manoa, 1984; Phi Beta Kappa, Phi Kappa Phi
Honors
- Hastings College of the Law: Order of the Coif, Thurston Society, American Jurisprudence Award, Milton D. Green Award
- Phi Beta Kappa, Phi Kappa Phi
- "AV" rating from Martindale-Hubbell
Selected Professional and Business Activities
- Speaker and panelist for California Education of the Bar and Lorman Education Services on domestic and offshore asset protection planning.
Publications
- "Asset Protection: An Overview of Prudently Managed and Structuring One's Assets," California Trusts and Estates Quarterly (Spring 2002)
- "A Primer on Prudently Managing and Structuring One's Assets for Protection," Asset Protection Journal (Fall 2002)
- "Ethical Lapses Can Lead to Tremendous Liability Exposure," Journal of Asset Protection (March 1996)
Shannon M. Paresa
Associate
Shannon@rhcclaw.com
(213) 892-7700
Mrs. Paresa practices in the areas of federal and California tax exemption and California state and local taxation. Before joining Rodriguez, Horii, Choi & Cafferata LLP, Mrs. Paresa worked as an associate at Latham & Watkins LLP for four years where she worked on federal taxation matters with respect to various business transactions including the representation of tax-exempt organizations, C corporations, partnerships and real estate investment trusts. With respect to her representation of tax-exempt organizations, Mrs. Paresa’s experience includes:
- Advising clients on the formation and qualification of domestic and foreign tax-exempt organizations
- The creation of joint ventures between tax-exempt organizations and other entities
- Advising clients on the legal issues related to charitable transfers, including foreign grant-making requirements
- Day-to-day counseling on issues arising from the operations of nonprofit corporations in the state of California
Education
- J.D., University of California, Los Angeles, School of Law, 2000
- B.B.A., University of Hawai'i at Manoa, 1996; with honors
Honors
- Los Angeles Magazine, Southern California Rising Star (Super Lawyers), 2007 and 2009
Publications
- Donor Funds, Private Foundations, and Supporting Organizations, CEB Advising California Nonprofit Corporations (2009)
- Choice of Charitable Entity After the Pension Protection Act, USC Major Tax Planning (2008)
- Grantmaking After the PPA: Distributions by Donor Advised Funds, Private Foundations and Supporting Organizations After the Pension Protection Act, Charitable Gift Planning News (May 2008)
- Summary of the Pension Protection Act of 2006, USC Major Tax Planning (2007)
Albert R. Rodríguez
Retired
Education
- Yale Law School, 1978
- University of California, Irvine, 1974
Honors
- Fellow of the American Bar Foundation (1990)
- California Law Business - Top Tax Lawyers in California
- "AV" rating from Martindale-Hubbell
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Debbie Payne
Sandra M. Serna
Carrie A. Shaw-Martinez
Rachelle E. Davidson
Lauren A. Braceros
Don Y. Quan