MICHAEL V. VOLLMER

ATTORNEY AT LAW

5030 CAMPUS DRIVE

NEWPORT BEACH, CALIFORNIA 92660‑2120

TELEPHONE  949.474.9088

PERSONAL HISTORY AND PROFESSIONAL QUALIFICATIONS

(Information effective November 2002)

EMPLOYMENT EXPERIENCE: LEGAL ‑ Certified Specialist, Estate Planning, Trust and Probate Law, The State Bar of California Board of Legal Specialization.  Primary emphasis at all times has been in estate planning, probate law, trust administration, and federal and California gift tax, death tax and income tax law.  Consults on business buy‑sell agreements because of their impact on estate planning.

1.  Present:  Sole Practitioner 1983 to present.

2.  Former:   Partner in law partnership of Westover & Vollmer from March 9, 1981 to December 31, 1982.

3.  Former:   Associate with law firm of Drummy Garrett King & Harrison, Newport Beach, California from March 28, 1979 to March 9, 1981.

4.  Former:  Associate with law firm of Gibson, Dunn & Crutcher in Los Angeles and Newport Beach, California, from graduation from law school in June 1972 to March 28, 1979.

PROFESSIONAL ASSOCIATIONS

1.  American Bar Association (Member, Real Property, Probate and Trust Law Section).

2.  State Bar of California:

a.  Member and Certified Specialist, Estate Planning, Trust and Probate Law, The State Bar of California Board of Legal Specialization.

b.  1993-1994 Chair, 1992‑1993 Vice‑Chair, 1988‑1991 Executive Committee Member, 1992 and 1994-1997 Advisor, of the Estate Planning, Trust and Probate Law Section.

c.  1990‑1991 Editor of Estate Planning, Trust and Probate Law Section Newsletter (predecessor to the California Trusts and Estates Quarterly).

d.  1992 chair and 1988‑1989 vice‑chair of Estate Planning Subcommittee; 1988‑1991 chair of Statutory Will Revision Committee; 1987‑1989 member of Law Revision Commission Study Team #1; 1986 member of Law Revision Commission Study Team #2; member of committee to study and draft legislation on Creditors Rights Against Trusts.

3.  Orange County Bar Association (1984 Director; Member and 1980 Chairman, 1979 Vice‑Chairman, and 1978 Secretary of the Estate Planning, Probate and Trust Law Section).

4.  American College of Trust and Estate Counsel (Fellow); member of California State Membership Committee (1996 to present) and Editorial Board (1998 to present).

5.  Advisory Board, UCLA-CEB Estate Planning Institute (Member 1997 to present).

6.  Planning Committee, University of Southern California Probate & Trust Conference (Member, 1997 to present).

7.  Orange Coast Estate Planning Council (1991 President; 1990 1st Vice President; and 1989 Secretary, 1988 Treasurer, 1985‑1989 Director of predecessor entity Orange County Estate Planning Council; member of predecessor entity Newport Beach‑Irvine Estate Planning Council).

8.  552 Club (1981‑1982 Chairman of Tax and Estate Planning Committee; 1987‑1988 member Endowment Committee and Council) of Hoag Memorial Hospital Presbyterian.

9.  Huntington Beach Art Center Foundation (1990 Director).

10.  California Continuing Education of the Bar (moderator or author or lecturer for various panels).

STATE AND FEDERAL COURT ADMISSIONS

1.  Supreme Court of the State of California, 12‑14‑72.

2.  United States District Court (Central District of California) 8‑14‑73.

3.  United States Tax Court, 1‑19‑77.

TEACHING POSITIONS

1991 adjunct professor of Estate and Gift Taxation at Golden Gate University Graduate School of Taxation, Irvine, California campus.

PANELS AND PUBLICATIONS

1.   Author, "Mike's Minutiae" (1991‑present), a quarterly column in the California Trusts and Estates Quarterly (formerly the Estate Planning, Trust and Probate News), published by the Estate Planning, Trust and Probate Law Section of the State Bar of California.

2.  Speaker and author, “Avoiding Formal Probate Administration”, USC Law School 2002 Probate and Trust Conference, November 15, 2002.

3.  Speaker and author, “Powers of Attorney for Health, Wealth and a Changing World”, Twenty-First Annual Southern California Tax and Estate Planning Forum, September 2001.

4.  Panelist, ATrusts 2000 (New Legislation, Administration, Litigation)@, The Rutter Group (March 2000).

5.  Speaker and author, "Ethics in Estate Planning: The Sword-Shield Dichotomy", October 21, 1999 Nineteenth Annual Southern California Tax & Estate Planning Forum,

6.  Panelist, "Antidotes for Estate Planning Scams, Botched Trusts and Other Disasters", California Continuing Education of the Bar (March 1998).

7.  Panelist and author of outline, "Advising the Individual, Non-Professional Trustee: Practical and Ethical Considerations", Orange County Bar Association Estate Planning, Probate and Trust Law Section Second Annual Fall Estate and Trust Program (September, 1997).

8.  Panelist, "Estate and Trust Litigation", The Rutter Group (June 1997).

9.  Speaker, "Proposal for Informal Administration of Estates Act - What is Proposed, and What it Will (and Won't) Do", Orange County Bar Association Estate Planning, Probate and Trust Law Section (January 1996).

10.  Panelist, "Recent Developments in Estate Planning and Administration", California Continuing Education of the Bar (January 1996).

11.  Panelist, "Recent Developments in Estate Planning and Administration", California Continuing Education of the Bar (March 1995).

12.  Author and Lecturer, "Legislated Ethics: Comply or Die (Legislated Ethics in California and Beyond)", 14th Annual Southern California Tax & Estate Planning Forum, October 1994.

13.  Author, "Legislated Ethics:  What You Don't Know About Assembly Bill 21) Will Hurt You", October 1993 Estate Planning,

Trust and Probate News, published by the Estate Planning, Trust and Probate Law Section of the State Bar of California.

14.  Speaker, Management and Computers Now seminar, and co-author of "What You Need to Know to Use Your Computer", Estate Planning, Trust and Probate Law Section of the State Bar of California (March 1993).

15.  Author, "The New California Statutory Will", Estate Planning, Trust and Probate News (February 1992).

16.  Speaker, Management and Computers Now seminar, and author of "The Basics of Getting Started With Computers", Estate Planning, Trust and Probate Law Section of the State Bar of California (February 1992).

17.  Panelist, "Recent Developments in Estate Planning and Administration", and author of chapter on "Lifetime Funding Considerations in Administering Revocable Trusts", California Continuing Education of the Bar (March 1991).

18.  Panelist, "Recent Developments in Estate Planning and Administration", California Continuing Education of the Bar (January 1990).

19.  Speaker, "The Qualified Domestic Trust For An Alien Spouse", Orange Coast Estate Planning Council, January 23, 1990.

20.  Lecturer and contributing author, "Drafting Solutions to the 1989 Changes in the California Probate Code", Thirteenth Annual Program of the Estate Planning, Trust and Probate Law Section of the State Bar of California (September 1989).

21.  Lecturer, "Notice to Creditors Problems and Currently Pending Legislation Affecting the Estate Planning and Probate Practice", Orange County Probate Paralegal Association (January 24, 1989).

22.  Panelist and contributing author, "Using California Trusts", California Continuing Education of the Bar (September 1988).

23.  Lecturer and author, "Estate Planning for Qualified Plan Benefits", Orange County Bar Association 1988 Probate Clinic (August 26, 1988).

24.  Author and lecturer "Lifetime Funding Considerations  in Administering Revocable Trusts", Tenth Annual UCLA‑CEB Estate Planning Institute, May 1988.

25.  Author and lecturer "Living Trusts: Funding and Medi‑Cal Protection Issues", May 1987 Orange County Paralegal Association Educational Conference.

26.  Panelist, "Income Taxation of Trusts and Estates After the 1986 Tax Reform Act", California Continuing Education of the Bar (October and November 1986).

27.  Panelist and contributing author, "Revocable Trusts ‑

Drafting, Implementing and Administering", California Continuing Education of the Bar (June 1986).

28.  Author and Lecturer, "Living and Dying With Grantor Trusts: An Analysis of Funding Considerations" ‑ Ninth Annual Program of the Estate Planning, Trust and Probate Law Section of the State Bar of California (September 1985).

29.  Panelist, "Recent Developments in Estate Planning and Administration", California Continuing Education of the Bar (January 1985).

30.  Author and Speaker, "Legislation Affecting the California Probate Code, and the Tax Reform Act of 1984", Orange County Bar Association Estate Planning, Probate and Trust Law Section 1984 Probate Clinic (August 1984).

31.  Panelist, "Impact of California's Probate Code Reform", California Continuing Education of the Bar (January 1984).

32.  Panelist, "Conservatorships, Guardianships, and Other Devices for Handling Incapacity", California Continuing Education of the Bar (March 1983).

33.  Moderator and Panelist, "Joint Ownership of Marital and Non‑Marital Property", California Continuing Education of the Bar (January 1982).

34.  Panelist, "Estate Planning Under the Economic Recovery Tax Act of 1981", Newport Beach‑Irvine Estate Planning Council (October 20, 1981).

35.  Lecturer at various estate planning and tax seminars for the 552 Club of Hoag Memorial Hospital Presbyterian (1980‑1983).

36.  Panelist, "How to Draft Wills", California Continuing Education of the Bar (June 1980).

37.  Panelist, "Valuing Assets for Estate Planning Purposes", California Continuing Education of the Bar (May 1980).

38.  Author, "Proposition 13, Revised and Revisited (An Analysis of AB 1488)", Orange County Bar Journal (Winter 1979).

39.  Panelist and co‑draftsman, "Death Taxes: Completing the Forms and Computing the Taxes", California Continuing Education of the Bar (June 1979).

40.  Panelist, "Joint Ownership ‑ Marital and Nonmarital Property", California Continuing Education of the Bar (September 1978).

41.  Speaker, "First Participatory Probate Clinic", a joint effort of the Orange County Bar Association and Pepperdine University School of Law (June 1978).

42.  Panelist, "Wills, Taxes and Trusts", an Orange County Bar Association service to the general public (1978, 1979).

43.  Speaker and draftsman, "Selected Problems in Substantive Probate Law", Orange County Bar Association Super Saturday Seminars (October 1977, January 1981).

44.  Speaker and draftsman, "Estate Planning Workshop", University of California at Los Angeles Extension Department of Society and Culture (1977, 1979).

45.  Panelist and draftsman, "1976 Legislative Changes to the California Probate Code and Other Miscellaneous Codes Affecting Probate Matters", Orange County Bar Association Estate Planning, Probate and Trust Law Section (April 1977).

46.  Panelist, "The Estate Planning Implications of the Tax Reform Act of 1976", Orange County Estate Planning Council (November 1976).

47.  Moderator or author or lecturer for California Continuing Education of the Bar panels.

EDUCATION: LEGAL

Loyola University School of Law, Los Angeles.  Received Juris Doctor, cum laude, June 1972.

EDUCATION: UNDERGRADUATE

University of California at Los Angeles.  Received Bachelor of Arts Degree on December 17, 1966.

MILITARY SERVICE: UNITED STATES ARMY

Active Duty from January 1967 to August 1969.  Honorable Discharge. Rank: First Lieutenant, Signal Corps.

Assignments and Awards:

1.  Republic of Vietnam:  Platoon Leader and Officer‑in‑Charge, Dial Telephone Exchange; limited trial and defense counsel work for Special Courts Martial; Army Commendation Medal.

2.  Fort Huachuca, Arizona:  Radio Platoon Leader and Officer‑in‑Charge, Non‑Commissioned Officer School.

3.  Fort Gordon, Georgia (Officer Candidate School): Distinguished Military Graduate, Honor Graduate.

REFERENCES

Available upon request.

.

.