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EDITOR’S MESSAGE Betsy S. Kimball, Editor
Pătria T
hroughout this centennial year for So far, we have not been able to identithe SCBA, we have looked back at fy SCBA members who served in WWI those who preceded us in this vener(and probably never will, as that war able organization – watching a homoended five months after the SCBA was geneous group of people change from founded), WWII, or even the Korean white and male to a mélange of peoconflict. But here we pause to name ple of all faiths, ethnicities, and colors, and acknowledge some of those memmale, female, straight, gay, conservabers who served in the military during tive, liberal, old and young. I have repthe past 50-plus years. resented and advised lawyers for deFrom the past to the present and cades, but in the five years that I have the near-future: Also in this issue is the been Editor of this magazine, I have third in our series of articles on AI. The thought more about goal of these articles lawyers and the prois to inform and also fession than in all the to serve as a wake-up years before. Lawcall that AI is here now “Lawyers, I have yers, I have conclud– if it does not yet imconcluded, are ed, are patriots – an pact your practice, it appellation which will soon enough. In patriots” no political movethe March/April 2018 ment or self-anointed issue of this magagroup(s) can claim as zine, we re-printed exclusively its own. Ten years ago, Baran advertisement for a cellphone from a rack Obama wrote that, for him personmid-1980s issue of The Docket. On sale ally, patriotism was more than “loyalty for $749 was a cellphone that looks to to a place on a map or a certain kind be about the size of the landline wall of people[,]” but also “loyalty to Amerphones that most of us took out of our ica’s ideals – ideals for which anyone houses at least 10 years ago. It won’t can sacrifice, or defend, or give their be another 20 years (more like two or 1 last full measure of devotion.” All of three) before readers of this publication us believe in America’s ideals – whethwill look back at the AI articles we’ve er we think that they are still unrealrun this year and chuckle at how quaint ized, being perverted, slipping away, or they are – just like we did when looking just fine as they are. This past March, a at the first cellphones. group of Vietnam veterans – SacramenThanks to those who made this isto lawyers and judges – met for the first sue possible. God bless America, and time. That was one of the catalysts for go Giants. this issue, focusing on those among us who have served in the military – one 1 June 30, 2008, Independence, Missouri - https://www. youtube.com/watch?v=DMbBuEoEYnk very tangible expression of patriotism.
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1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
EDITOR-IN-CHIEF Betsy S. Kimball Editor@sacbar.org ASSOCIATE EDITOR Ellen Arabian-Lee STAFF EDITORS Heather Cline Hoganson, Maureen Onyeagbako MAGAZINE COMMITTEE Betsy S. Kimball, Samson R. Elsbernd, David Graulich, Coral Henning, Heather Cline Hoganson, Yoshinori H.T. Himel CREATIVE DIRECTOR Mary J. Burroughs (916) 564-3780 - mburroughs@sacbar.org PRODUCTION DESIGN Milenko Vlaisavljevic ADVERTISING SALES EVENTS - MEMBER CLASSIFIED ADS (916) 564-3780 - scba@sacbar.org SCBA OFFICERS Sil Reggiardo - President Sean McCoy - 1st Vice President Shanae Buffington - 2nd Vice President Trevor Carson - Secretary/Treasurer SCBA EXECUTIVE DIRECTOR Mary J. Burroughs - mburroughs@sacbar.org
Sacramento Lawyer (USPS 0981-300) is published bi-monthly by the Sacramento County Bar Association, 425 University Ave., Suite 120, Sacramento, CA 95825. Issn 1087-8771. Annual subscription rate: $6.00 included in membership dues, or $24.00 for nonmembers. Periodicals postage paid at Sacramento, California. Postmaster: Send address changes to Sacramento Lawyer, 425 University Ave., Suite 120, Sacramento, CA 95825. Copyright 2018 by the Sacramento County Bar Association. Each author’s commentary reflects his/her individual opinion only and not that of his/her employer, organization with which he/she is affiliated, or Sacramento Lawyer magazine, unless otherwise stated.
CONTENTS SACRAMENTO COUNTY BAR ASSOCIATION MAGAZINE
JULY/AUGUST 2018 VOLUME 118, NUMBER 4
COVER STORY 18 Patriots
SCBA NEWS 26 The Impact of Recent Tax Law Changes on Charitable Contribution Deductions
EVENTS
18
10 Honoring Vietnam Veterans
AI FEATURE ARTICLE 9
And the Final Score Is … LawGeex AI 1, Humans 0
VLSP 8 Expungement Helps People Obtain/Keep Employment – Would You Like to Help?
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22
DIVISION, SECTION, AND AFFILIATE NEWS 12 Public Law Section Hosts Discussion on the Role of the Fair Political Practices Commission in Enforcing Ethics in the Public Sector 14 SCBA Barristers Division Update 15 The Solo & Small Practice Division Update 16 Prominent Nigerian Lawyer Speaks to Alternative Dispute Resolution Section 22 SacLEGAL Honors Dennis Mangers with 2018 Founders’ Award
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16
DEPARTMENTS 4 Editor’s Message 6
President’s Message
24 Photo Tips from the Magazine’s Photographers and Editors
COVER Sacramento Lawyer magazine welcomes letters and article suggestions from readers. Please e-mail them to editor@sacbar.org. The Sacramento County Bar Association reserves the right to edit articles and letters sent in for publication. Please contact the SCBA at 916-564-3780 for deadline information, fax 916-564-3787, or email mburroughs@sacbar.org. Web page: www.sacbar.org. Caveat: Articles and other work submitted to Sacramento Lawyer magazine become the copyrighted property of the Sacramento County Bar Association. Returns of tangible items such as photographs are by permission of the Executive Director only, by pickup at the SCBA office only.
Sacramento County Bar Association
Patriots
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PRESIDENT’S MESSAGE
Increasing Pro Bono Legal Services Through a More User-Friendly Process by Sil Reggiardo, President
T
he “justice gap” between the legal services the poor need and those they receive will widen if we do not significantly change how the poor obtain these services. Legal aid firms and clinics along with other volunteers cannot match the demand for pro bono services. Internet legal services are gaining momentum in some places, but we need other changes that both encourage pro bono services and allow service providers to get in and out of projects quickly. That is the concept. Here is a list of some additional comments and thoughts, which are mine and not an SCBA position: 1. Information Flow. We need to push information to lawyers who are used to receiving and dealing with e-mails, rather than force lawyers to look for pro bono opportunities. Potential clients prescreened online for pro bono service qualification would need a web site with simple instructions for describing their legal problem. Lawyers prescreened for subject matter expertise would sign up for particular subjects. Lawyers on a listserve would receive an e-mail notification. The project would drop off the listserve if a lawyer takes it. If the lawyer handles just one aspect of the project, the uncompleted tasks would again circulate by e-mail. 2. Standardization. The process should make extensive use of standard forms that service providers and clients can complete online almost exclusively by checking boxes. 3. Confidentiality. Lawyers and pro bono clients alike might not want to share their identity with each
6
other. The system should allow for confidentiality of one or both participants (the system operator would need to know their identities). 4. Allow Project Unbundling and Limitations. Many lawyers fear a pro bono project could have uncertain time demands and interfere with normal practice. The system should provide significant time demand predictability. It should allow lawyers to restrict their work to particular tasks or advice, and even to render services on condition that no research will be required. 5. Participation of Others. This article mentions the “lawyer” in connection with pro bono services. Other people – paralegals, secretaries, students, technology professionals – would need to participate in the process. Many talented people with various skills and a public service orientation will volunteer time. 6. Dispute Resolution and Insurance. Even pro bono services carry the risk of an unwarranted Bar complaint or malpractice action. The system should reduce lawyer concerns that they might face a Bar complaint or be sued unless and until it is proven they deserve it. Any attorney-client disputes should be resolved as quickly and privately as possible. They should involve alternate dispute resolution (such as mediation and then arbitration) to the extent legally allowed. If a claim must be resolved in court, there should be a special non-public, fast-track process. Volunteers and contributions
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
Sil Reggiardo President, Sacramento County Bar Association
to fund dispute resolution would be important. A separate pro bono malpractice insurance pool should be funded with contributions from lawyers, law firms, and other donors. To eliminate the risk that pro bono matter claims might impact normal insurance rates, pro bono service claim information should be walled off from standard claim information and prohibited from standard insurance questionnaires. 7. Funding Sources. This process could not run solely on volunteers, but would require many full-time employees, some expensive infrastructure, and normal operating costs. That would require donations from individuals (including lawyers who would rather donate money than time), grants, and even some services charges for those who could afford them. 8. Recognition. We should stop focusing on annual pro bono service hour goals. We should instead focus on how well we reduce the justice gap. Technology moves quickly but the legal world does not. Just meaningful steps in this process would take years and require changes in certain legal ethics rules, along with a collaborative effort of many participants – individuals, charitable organizations, for-profit businesses, bar associations, and governmental entities. As a practical matter, these changes might need to be proven and refined outside California, in smaller states with more nimble participants – or maybe not. There is no obvious solution to the justice gap, but these changes would help reduce it. It is important to start discussing and refining the ideas now.
When others underestimate us, we say “bring it on.” The lawyers at Demas Law Group have gone up against some of the largest and most well-funded adversaries in California and beyond. And they stand behind an impressive record of delivering judgements for their clients. They are in the business of helping people who have been unfairly treated—people in their darkest times, who need someone in their corner. Straight shooters with a strong sense of justice—and a bit of an underdog mentality. This is how we see the world.
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VLSP
Vicki Jacobs is the
Expungement Helps People Obtain/Keep Employment – Would You Like to Help? by Vicki Jacobs
S
ince 1999, the Voluntary Legal Services Program has been providing free assistance to our low-income clients with expungements of their criminal convictions as provided by California law. Our expungement work is focused on eliminating a barrier to employment and housing so that people with a conviction can be reintegrated back into our society as productive participants. Our primary funder for this work has been the County of Sacramento’s Department of Human Assistance, which is focused on expungement as a “back to work” service for those who are currently dependent on public assistance for survival. VLSP’s expungement clinic was one of the first established in the state of California. An expungement does not eliminate any evidence of a conviction from a person’s criminal record; rather, an expunged conviction shows up as a dismissal. Still, this dismissal allows formerly convicted persons the op-
portunity to compete for certain jobs that would otherwise be unavailable to them. An expunged conviction also allows the employee to be insured under a business’s liability insurance policy. The goal of VLSP’s expungement service is to provide a means for most convicted persons to avoid the ranks of the permanently unemployed. Even with the recent enactment of “Clean Slate” laws in California, this remedy is necessary for many people to obtain the relief afforded by expungement of their criminal convictions. VLSP’s Expungement Clinic assists indigent Sacramento area clients with the paperwork needed to obtain an expungement from the local courts. It is rare that a court hearing is required, and VLSP does not provide representation in the proceeding. The clinic is held in multiple locations throughout Sacramento so that no one is prevented from attending the clinic due to transportation issues. Three days a week, the clinic has been held
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1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
Managing Attorney of the Voluntary Legal Services Program. She can be contacted at vjacobs@vlsp.org.
at an office of a nonprofit called Asian Resources, which is located near the corner of Alhambra and Broadway in Sacramento. Effective July 1, 2018, however, the clinic will no longer be at that location and, instead, will be held at the VLSP office at 501 12th Street in Sacramento. In the past, we have not utilized the services of volunteer attorneys very often for this project, and we intend to change that. We would love to hear from you if you are able, after attending a training VLSP will schedule this fall, to donate at least 2 hours once a quarter during the daytime to work at our office with our clients on expungement paperwork. You can choose the hours during the day (Tuesdays through Thursdays) you wish to work between 9:30 am and 4:30 pm. Speakers at the training will include a Managing Attorney from Legal Services of Northern California and an attorney with Legal Center for Prisoners with Children, a nonprofit from the San Francisco Bay Area. If you are interested, please email Vicki Jacobs, VLSP’s Managing Attorney, at vjacobs@vlsp.org. We will put you on the list to be notified when our training is scheduled for this fall. The training is necessary before volunteering with us to do expungement work, unless you have a significant recent history in doing this type of work. You are not committed to volunteer if you attend the training. Please come and see if this type of work would be of interest to you. We will also post news of the training on the “news” section of VLSP’s website at www.vlsp.org.
event, the supervisors had not yet votJack is a ed to approve funds Brandon for this program, law student at the which they eventually did.) Steinberg University of the was plaintive in his Pacific, desireMcGeorge to combat the issue, even though it could School of Law.be perHe would can be contacted at ceived as an issue that not necb_jack1@u.pacific.edu. essarily be a “city” issue. At one point, Ruyak asked the audience to quickly tweet he Steinberg’ s reply on the issue of Israeli AI firm LawGeex recently homelessness. He said, “I’ll be darned hosted a study in consultation with iflaw I allow this thing grow without professors fromtoStanford, Duke,agand gressive action.” off LawGeex software USC, squaring When conversation turned to against 20 the highly experienced lawyers Sacramento’ for a second Amazon in a battle sofbid precision and speed. The site, Ruyakwas questioned prioritizachallenge to read fivethe non-disclosure tion of the tech industry over asothers agreements (NDAs) and spot many and alsorisks, asked downside issues, andabout errors the as quickly and such as rising rents and thetoresulting accurately as possible. Prior the study, exodus of long-term Ruyak the LawGeex AI wasresidents. trained on tens and Steinberg of hadNDAs moments levity of thousands usingofmachine with regardlearning to euphemisms and deep technologyfor andgenwas trification, but finally, called taught to spot issues Steinberg and inconsistenitcies forinwhat is. He acknowledged the eachitcontract it read. Each lawyer problem risinginrents have had caused, participating the study vast with expelong-time residents being working uprooted rience reviewing contracts, for from neighborhoods, as well asSachs changes companies such as Goldman and that overcome trendy& Cisco and lawneighborhoods firms such asasAlston store-fronts establish Bird and K&L Gates. their presence in the city. When the study was over, the reasked about(to thethe priority forat sultsWhen were astounding humans the arts,The Steinberg gave an it the same score prileast). AI boasted average ority as sports and while talked the aboutlawyers varof 94% accuracy, ious improvements andofcommitment scored an average level 85% accurato his leadership. He cy. the Thearts bestunder performing lawyer found was quick to promote Farm-toan average of 94% of thetheissues in the Fork movement region too and five NDAs, and in thethe lowest performing commented on 67% the growth that seglawyer found of theofissues. Not ment only in didthe thecity. AI beat the lawyers by a askedit about the city’s ratlargeWhen margin, also completed the ings, addressed the issue tasks Steinberg in seconds. The average timeofto under-funded pensions CalPers’ review all five NDAs was per 92 minutes for analysis of how city needs the lawyers, but much only 26the seconds for the to AImaintain software.in reserve for pensions. It was evident thatAISteinberg doesa not fulThe legal market saw 65% inly agreeinwith mathofinlegal terms how crease the the number AIofcompamuch thethere city’are s nies inthis 2017would alone. consume As of 2018, operational budget andtechnology whether itcomis now over 60 legal AI even to getin into paniespossible competing the positive legal AI ratmarings onopportunities the burden that the cityto ket, based and the presented isthese expected to carry. companies in the $700 billion leThe evening was anendless. issue-laden, gal market are seemingly While in-depth look at may Steinberg’ leadership, this technology nevers fully replace his policies and areas ofhelp passion, asup well a human lawyer, it can speed his
T
Justice George Nicholson Retires AI FEATURE Continued from page 12 the following comment, and decided to thought-out and sincerely held – even if leave it in for one reason – there are prob- they differed a lot from my own. This – ably hundreds of people in this commu- what I have just described – is something nity who could say the same thing. And of such great value to our community of it is high praise. There are many things diverse people (and tobypreserving it as Brandon Jack about which Justice Nicholson and I a community): the ability to discuss respectfully differences opinion, belief, disagree – in law, politics, etc. But further stated, “I of would expect that orlikely her work. Erika Buell, a clinical pro-I She knowatthat he and I (or anyone elseofinLaw, my the perspective, the like. general and public, to the extent they fessor Duke University School stead) “I could discuss those that things, behalf of many, I express hope their lawyers to work efficiently on stated, strongly believe lawand stu-it wantOn that the conclusion of this chapter of would be a dialogue, not a debate. The dents and junior lawyers need to under- their legal matters, will be excited about Justice dialogue would be civil, colle- this newNicholson’ tool.” s life will be the start stand these AI tools, and probably other technolof a new and productive timevisit of scholargial. Each of us would listen to the other. To read the full study, https:// ogies, that will help make them better ship and service for him. I would respect that his views were well lawyers and shape future legal practice.” www.lawgeex.com/AIvsLawyer/.
And the Final Score Is … LawGeex AI 1, Humans 0
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EVENTS
Heather Cline Hoganson is a past SCBA President and of counsel with Simas & Associates, Ltd. She can be contacted at heather. hoganson@att.net.
n California State Bar Trial Lawyer Hall of Fame, 2001
n Fellow, American College of Trial Lawyers, since 1986 n Northern California Super Lawyers since inception
Honoring Vietnam Veterans Hoganson
n Best Lawyers in America since inception, recently: u Lawyer of the year, Real Estate Litigation,
tion yer?
Sacramento, 2014 by Heather Cline u Lawyer of the Year, Commercial Litigation, Sacramento 2010 u Bet the Company Litigation, 2012, 2013, 2014 u Commercial Litigation, 2012, 2013, 2014 u Litigation-Banking and Finance, 2012, 2013, 2014 u Litigation-Real Estate, 2012, 2013, 2014
Map of Southeast Asia; attendees pinned their names to places where they served
“Through more than a decade of conflict that tested the fabric of our Nation, the service of our men and women in uniform stood true. … Yet, in one of the war’s most profound tragedies, m many of these and women came home to be C/ (916) 825-9952 F/men (916) 525-8446 shunned or neglected -- to face treatment unbefitting www.genshlealaw.com their courage and a welcome unworthy of to, CA 95814 their example. We must never let this happen Sacramento County Public Law again. Today, we reaffirm one of ourLibrary most fundaSCBA 2015 mental obligations: to show all who have worn the uniform of the United States the respect and dignity they deserve, and to honor their sacrifice by serving them as well as they served us.” President Barrack Obama Presidential Proclamation 2012-03-29 MAGAZINE
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On
the 50th Anniversary of the official end of the Vietnam War, President Barrack Obama proclaimed March 29, 2012 as Vietnam Veterans Day and called “upon all Americans to observe this day with appropriate programs, ceremonies, and activities…” In 2017, Congress passed, and President Trump signed, Public Law No. 115-15 to add “National Vietnam War Veterans Day, March 29” to section 6(d) of the title 4 of the United States Code, the section that lists when flags should be displayed.1
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Justice Fred Morrison (ret.)
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To honor the Vietnam veterans who are lawyers in the Sacramento area, Justice Fred Morrison (ret.) – himself a 163pxa -163px Vietnam veteran – organized luncheonAd on March 29, 2018, the first anniversary of the law. He called his friends Emmett Mahle and Tom Knox, also Vietnam veterans, to create a celebration on the anniversary where they could “tell war stories” and appreciate having their own recognition day. From there, “one thing led to another” with the SCBA handling logistics and the Del Paso County Club graciously donating one of its rooms. Thus, this event emerged, complete with speakers Mike McGowan and Judge David Abbott. A slide show of in-country photos taken by Norm Hile played as an accompaniment to the event. Red Cross volunteer Barbara Haukedalen contributed P-38s, which are the openers for C-rations, as a reminder of the haute cuisine provided to soldiers by Uncle Sam and a memento of this occasion. She 916-874-6011 | www.saclaw.org also brought a map of Vietnam, and attendees attached their
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names with pushpins to the areas of Southeast Asia where they served. As Justice Morrison remarked, Red Cross volunteers provided a female touch of home to soldiers – in serving coffee and doughnuts to help troop morale, they were referred to affectionately as “Donut Dollys.” Tom Knox agreed and said “God bless them all.” Present were all branches of service, with the eldest statesman in attendance being retired Brigadier General Jed “Skip” Scully, now Professor Emeritus at Pacific McGeorge. When Justice Morrison mentioned “former Marines,” Thomas Fowler respectfully “objected” to the characterization, “there may be a dead Marine, but there is never a ‘former’ Marine.” Semper Fi!
William Hoover, Mike McGowan, and Thomas Knox
or mental health problems connected to their military service.2 Judge Abbott reports that Sacramento’s recidivism rate after completion of the 18-month Veterans’ Treatment Court program is “almost zero,” a win for the individual and for society. Judge Abbott thanked the mentors in this program, including Vietnam veterans Kent Wyatt and Jim Anwyl, who also attended the luncheon, and encouraged others to volunteer to be mentors as well. While this country loses Vietnam veterans daily (estimates are that 500 per day die), it now has an official recognition day to thank those that remain for their service and honor the sacrifices made by all who served. Mike McGowan on lessons learned from being a Marine
Mike McGowan spoke about the things he learned as a Marine, which included the filling of a lot of sandbags, resourcefulness to the point of larceny in obtaining food to share with his fellow Marines, the telling of tall tales (which assisted him later as a trial lawyer and politician), and the putting of service above self. He said it was his duty to make life better for others, his debt to those “that didn’t make it home.” He explained that his responsibility to make real the promise of the 58,000 lives left behind was partially based on the fact that “we left Vietnam, but Vietnam has never left us.” Judge David Abbott, who served during the Vietnam years as a Marine Corps prosecutor and defense attorney, presides over the Veterans’ Treatment Court, established in 2014 to provide an alternative to veterans who plead guilty or no contest to committing non-violent, non-felony crimes due to brain injury, Post Traumatic Stress Disorder, sexual trauma, Donald Dorfman and C. Emmett Mahle substance abuse,
1 The others include: Armed Forces Day, third Saturday in May; Memorial Day (half-staff until noon), the last Monday in May; National Korean War Veterans Armistice Day, July 27; Navy Day, October 27; and Veterans Day, November 11. 2 See Forgotten Heroes, No More, Sacramento Lawyer, vol. 118, no. 1 (Jan/Feb 2017), p. 22.
Sgt. Jerry Chong, USMC, Mike Company, 3rd Battalion, 7th Marine Regiment of the First Marine Division, circa 1968. The son of Chinese immigrants, “I volunteered for the Marine Corps because I believe in the cause we were fighting for in Vietnam.”
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DIVISION, SECTION, AND AFFILIATE NEWS
Alison Leary is Deputy General Counsel, League of California Cities. She can be contacted at aleary@cacities.org.
Public Law Section Hosts Discussion on the Role of the Fair Political Practices Commission in Enforcing Ethics in the Public Sector by Alison Leary
Commissioner Allison Hayward
On
May 16, 2018, the Sacramento County Bar Association’s Public Law Section (PLS) hosted a lunch program that offered attendees an insider’s perspective on the work of the Fair Political Practices Commission (FPPC), entitled “The Role of the Fair Political Practices Commission in Enforcing Ethics in the Public Sector,” with Commissioner Allison Hayward of the Fair Political Practices Commis-
sion (FPPC). Commissioner Hayward also serves on the board of the Office of Congressional Ethics of the U.S. House of Representatives, and she has an extensive background in the field of public sector ethics including prior service as vice president of policy at the Center for Competitive Politics, assistant professor at George Mason University School of Law, and chief counsel to Commissioner Bradley A. Smith of the Federal Election Commission. The FPPC is charged with administering the Political Reform Act (PRA), which regulates campaign finance, conflicts of interest, lobbying, and governmental ethics. Commissioner Hayward explained that the overarching goal of the FPPC is to ensure that the governmental decision-making process is fair, unbiased, and transparent – a tall task for an agency with a budget of only $13 million and about 80 staff members. The FPPC accomplishes its charge through two primary methods: advice and enforcement. Commissioner Hayward explained that, to assist in interpreting the dizzying array of requirements imposed by the PRA and its accompanying regulations,
the FPPC often issues formal and informal advice to public officials and staff, most of which relates to conflicts of interest and Government Code, section 1090. When public officials or staff fail to seek or heed advice on the appropriate interpretation or application of the PRA and violate one of its provisions, FPPC staff will initiate an enforcement proceeding. Commissioner Hayward explained that the enforcement process is one that the FPPC is scrutinizing. The goal of such scrutiny is to create a more standardized process that will allow those who find themselves under investigation to determine how to respond most appropriately. In addition, the FPPC is considering whether to expand its streamlined enforcement process for common violations. Commissioner Hayward offered much needed insight for attorneys practicing in this field and answered many interesting questions from members of the audience. The PLS looks forward to hosting additional enlightening programs later this year and invites all to join us as the section continues to engage and educate the attorneys who serve public agencies in the Sacramento region. .
~ ADVERTISING OPPORTUNITIES ~ DEADLINE - AUGUST 15, 2018
For information about sponsoring opportunities contact Deb Roberts at deb.roberts@sacbar.org or 916-564-3780
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DIVISION, SECTION, AND AFFILIATE NEWS
SCBA Barristers Division Update Annual Judicial Reception The Barristers’ Club hosted its Annual Judicial Reception at Foundation Bar & Restaurant on June 7th. The reception honored Sacramento County Superior Court judges and justices of the Court of Appeal for their hard work, dedication, and contributions to the local legal community. The event also provided a rare opportunity for young attorneys to engage with members of the judiciary in a social setting. The event was well-attended by local members of the bench, attorneys, and summer associates.
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Connor Olson is the 2018 Barristers’ Media Chair and practices litigation in the Sacramento region. He can be contacted at connor@ cannonolson.com.
by Connor Olson
Law and Motion Seminar On June 28th, the Barristers Club was thrilled to welcome Judge David I. Brown and Judge Christopher E. Krueger of the Sacramento County Superior Court Law and Motion Departments to address the fundamentals of civil motion practice in Sacramento County. The judges provided valuable information for both new and experienced civil practitioners. Annual Summer Associates Reception – Over 25 Years! The Barristers’ Club will once again
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
host local judges, practitioners, summer associates, and law students on July 19th at the Park Ultra Lounge. The event is always well attended and serves to honor the Diversity Fellowship Program and its participants. The Program is coordinated among the Sacramento County Bar Association, local law firms, Pacific McGeorge, and UC Davis Schools of Law to promote and increase diversity in area law firms by providing local minority and disadvantaged students an opportunity to work in a law firm between the first and second years of law school. We hope to see you all there!
DIVISION, SECTION, AND AFFILIATE NEWS
The Solo & Small Practice Division Update by Connor Olson
A relatively new division of the SCBA, the Solo & Small Practice Division, provides a forum for networking, educational opportunities, and events to promote the success of solo and small firm practitioners. Division members enjoy a host of benefits such as free admission to many of the Division’s events. And coming soon, the Division is working to create a Division membership directory to be used as a referral source for all its members.
How to Become a Member Membership is free for any SCBA member who is a solo practitioner or works in a firm of four
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Business & Commercial
Mastermind Collaborative Roundtable Series The Division hosts brown bag lunches for its Division members at various locations in and around Sacramento. As part of these events, participants form small groups to discuss and share ideas with fellow Division members regarding any aspect related to the management of their practice. Whether it is something as mundane as selecting phone service providers, or as serious as employee relations, attendees are encouraged to ask their questions and collaborate. Check the SCBA calendar for the next Roundtable discussion and make sure to RSVP!
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Real Estate
Summer Sangria Social In June, the Division hosted its Summer Sangria Social. The event was well attended by practitioners from diverse backgrounds. Attendees were pleased with the event as they were able to mingle while enjoying complimentary sangria and food. The Division looks forward to hosting its Fall Meet & Greet Social later in the year and hopes to see all of the same attorneys and more! As always, the Division’s social events are free to Division members.
or less attorneys. Join by visiting the SCBA website and logging into your account or reach out to solo@ sacbar.org.
Judge Brian R. Van Camp Superior Court of CA, County of Sacramento (Ret.)
• •
Partnership & Shareholder Disputes
• •
Member, AAA Panels on: Commercial & Complex Civil
Employment & Labor
(916) 515-8442 or VanCampADR.com www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
15
DIVISION, SECTION, AND AFFILIATE NEWS
Daniel Yamshon is a founding member of the ADR section and a mediator, arbitrator, and ADR trainer who has worked on ADR matters throughout the world. He can be contacted at D890@aol.com.
Prominent Nigerian Lawyer Speaks to SCBA Alternative Dispute Resolution Section by Daniel Yamshon
gram called “Restorative Justice” or “Victim-Offender Mediation” in which property crimes are mediated. These programs have demonstrated that restitution orders have a much higher compliance rate in these counties than in counties that do not use it. Although bringing in a neutral mediator to facilitate discussions between prosecutors, defense counsel, and their clients may seem to be time consuming on the surface, it is quite possible that over-all efficiency in the criminal courts may be increased by introducing alternative dispute resolution into the criminal system.
Daniel Yamshon, Yusuf Ali, and Ken Malovos
On
April 13th, Yusuf Ali, a prominent international lawyer, arbitrator, and mediator gave a presentation to the SCBA’s ADR section on the use of mediation in resolving government corruption cases. Ali was in Sacramento to speak at an international peace-making conference sponsored by the Center for African Peace and Conflict Resolution (CAPCR) at California State University, Sacramento, and to be honored with CAPCR’s Africa Peace Award. Ali’s presentation was timely and thought provoking. Among the challenges confronting a mediator is maintaining the neutral’s own neutrality and integrity when immersed in conflicts rising out of endemic corruption. Unlike parties in civil cases, who admittedly often have to make difficult and sometimes painful decisions, when a party is facing the various charges that can arise from corrupt activities, settlement can involve genuinely adverse consequences. Large fines, asset forfeiture, and prison sentences may be up for discussion. It struck some of the section members that the principles Ali discussed may be productively used in “lesser” cases with plea bargaining. At the present time, some counties use a pro-
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1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
JUDICATE WEST CONGRATULATES THE SCBA FOR 100 YEARS OF ACCOMPLISHMENTS We are proud to serve and support the Sacramento legal community.
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COVER STORY
Heather Cline Hoganson,
Patriots
Staff Editor, 2016 SCBA President, Of Counsel, Simas & Associates, Ltd. She can be contacted at heather. hoganson@att.net.
by Heather Cline Hoganson
Steve Wang, Bagram, Afghanistan, 2011
Steve Wang, a native of Taipei, Taiwan, joined the Army right after 9/11, as a way of “giving back to our great nation as an immigrant.” He was mobilized to the Pentagon from 20072008 (Operation Enduring Freedom) and deployed with the 1st Cavalry Division to Afghanistan from 20112012. Wang recalls arriving In Afghanistan during “fighting season.” “The area of responsibility was large, and the operational tempo was high. As a result, there were a lot of casualties and deaths. Many of us attended ramp ceremonies almost on a daily basis as we were sending fallen heroes home to their families and loved ones.” Wang now serves as the City Attorney of Folsom. “I will always be grateful to my brothers and sisters-in-arms who shared the sandbox with me, especially those who did not make it home to
Brandon Erickson, Iraq, 2003
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1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
their families and loved ones. These great patriotic American heroes are always in my mind when I’m sitting at my desk at City Hall.” Brandon Erickson enlisted in the Army in 1999 and deployed to Iraq in 2003 for Operation Iraqi Freedom. He was severely wounded in combat, receiving the Purple Heart and Bronze Star with the “V” device for valor in combat. After completing his rehabilitation at Walter Reed Army Medical Center, Erickson committed himself to making the most out of his “second chance” at life. He used his educational benefits as a wounded veteran to go back to school. He supports veterans’ causes including of Operation Rebound - a non-profit dedicated to getting wounded veterans back to a healthy active lifestyle. He also chairs a scholarship committee for high
Assistant US Attorney Jill Thomas had been considering the FBI as she finished law school in 1997, when a classmate mentioned that she was joining the military “to see the world.” Although Thomas found it interesting to be a gay female in the “Don’t Ask, Don’t Tell” era of the military, she has enjoyed and is grateful for her experience. Thomas was on active duty for over nine years, and then switched to the Air Force Reserves. She is currently with Moffett Operations Central (Southern) Command. She credits the US Attorney’s Office for being supportive of her military commitments.
Two Orrick lawyers, Rabindra (Rabi) David and Nick Horton, are military veterans. David earned his wings flying as an electronic warfare officer on the AC-130 gunship before becoming a logistics maintenance officer for the RC-135 “Rivet Joint.” He deployed to the Middle East for Operations Iraqi Freedom and Enduring Freedom. After eight years in the Air Force, David went to law school. He later re-joined the Air Force as a JAG officer, separating in October 2016 to join Orrick. In addition to his white collar internal investigations practice, David provides pro bono representation to veterans seeking disability benefits. Horton served on active duty from 2001-2008 as an infantry officer in the Marine Corps. He had three deployments to Iraq three between 2003 and 2005. After settling in Sacramento, he attended Pacific McGeorge, graduating Order of the Coif in 2012. He returned to service with the Marine Corps Reserves as an infantry officer, “which is a great escape from the office and allows me to still get my boots dirty once and a while.” Both David and Horton credit Orrick for supporting the military.
Capt. Rabi David
Nick Horton in Ramadi, Iraq, 2005
school students who write essays on patriotism. To Erickson patriotism means understanding the sacrifices others have made for this country. “I have been to some really bad places; we Americans have it pretty good, and we should not take this for granted.” After spending almost four years as a Deputy District Attorney in El Dorado County, Erickson opened his own firm, Erickson Law Offices, PC, in Gold River.
Jill Thomas
Ryan Wood receives the Navy and Marine Corps Commendation Medal for his work as the Battalion Intelligence Chief, Operation Iraqi Freedom, circa 2006
Ryan Wood, a partner at Stoel Rives, LLP, joined the Navy out of high school in 1993 and remained in the Navy Reserves, serving a total of 20 years. After enlisting, he served as a sonar technician on the USS Antietam. Switching to the Reserves in 1998, Wood earned his BA and JD while remaining in the enlisted ranks. He served with the Navy Seabees (the civil engineering component for the Navy and Marine Corps). In 2006, he deployed with his Seabee battalion, NMCB-18, to support the Marines in Al Anbar Province, Iraq, during Operation Iraqi Freedom. He served there as the Battalion Intelligence Chief, responsible for threat assessment and mission planning.
www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
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COVER STORY
Eric Miller, near An Nasiriyah, Iraq, 2004
completed Combat Engineer training and transferred to the Air Force. De La Torre used his military education benefits to pay for his education. “I credit my military experience with giving me the confidence and discipline needed to attain my educational goals. … Had I not enlisted, I am fairly certain that I would not be an attorney today.“
Felix De La Torre receives the “Airman of the Quarter” for his squadron, Nellis Air Force Base, 1985
Felix De La Torre is the General Counsel of the Public Employment Relations Board. He joined the California Army National Guard while still in high school, using the summer between his junior and senior year to complete basic training. After finishing high school, he
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For Eric Miller, his plans to attend law school while serving his “one weekend per month, two weeks per year” with the California Army National Guard changed after 9/11. He was activated and soon sent to Iraq. “I ended up filling out law school applications from my tent in southern Iraq and went to law school after I returned,” he explains. After his service in Operation Iraqi Freedom as first lieutenant, he graduated from law school in 2008, clerked for a federal judge, and wound up at Boutin Jones where he handles business and real estate litigation.
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
Roosevelt O’Neal
Roosevelt O’Neal remembers joining the military in 1960 when he was a 17-year-old high school dropout. Because he was not yet 18, he had to have his mother sign his paperwork. He spent eight years in the Air Force, learning teletype communications at Sheppard Air Force Base in Texas, and serving with top secret
military clearance in the Philippines, Japan, Oklahoma, and California, before his honorable discharge. Back in San Francisco and now married with two children, he used his GI bill benefits to enroll in City College, with the idea of becoming a doctor. However, a conversation with a local doctor convinced him that law school would be a better career path, so he enrolled at USF Law School and was admitted to the Bar in 1979. O’Neal became the first black CalTrans attorney in 1980, before he opened a private solo practice. He credits his military training, with an emphasis on loyalty and responsibility, in helping him be organized and maintain a dedication and sense to duty towards his clients. Alejandro Mejia starts law school at Pacific McGeorge in August – quite
Alejandro Mejia, near the Syrian/Iraqi border
a change from the four years he served in the Army as a combat medic. Mejia is the son of immigrant parents. “I felt the need to give something back to the country that had already given my family a shot at a better quality of life, so the added bonus of being able to help my parents [financially] helped me decide what to do.” Straight from train-
ing, Mejia deployed with the 1st Infantry Division, 1-4 Cavalry Squadron, Apache Company to FOB Sykes located outside of Tal-Afar, Iraq, serving as his platoon’s medic. He has been working as a legal assistant with the Voluntary Legal Services Program. “I think he’s a terrific young man,” say VLSP Managing Attorney Vicki Jacobs.
www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
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DIVISION, SECTION, AND AFFILIATE NEWS
SacLegal Honors Dennis Mangers with 2018 Founders’ Award
Lexi Purich Howard and Emmanuel Salazar 2018 SacLegal Co-Chairs They can be contacted at lhoward@caladvocates.com and Emmanuel.Salazar@doj.ca.gov.
Photos Courtesy of Christina Cortino
by Lexi Purich Howard and Emmanuel Salazar
SacLegal Board of Directors with Dennis Mangers: Ashley Harvey, James Tiehm, Lexi Purich Howard, Dennis Mangers, Emmanuel Salazar, Jocelyn Wolf, and Michael Rhoads
On
May 24, Sacramento’s legal community gathered to honor a dedicated public servant who, though not a lawyer, has served the legal profession and our community for decades. SacLegal, Sacramento’s LGBT Bar Association – whose mission is to promote equality for members of the LGBTQ+ community through strong leadership, legislative advocacy, education, and participation in civic and social activities within the legal community and the community at large – added a new name to its prestigious list of community luminaries who breath, dream, and live by this mission: Dennis Mangers, the 2018 SacLegal Founders’ Award Recipient.
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A professional singer, teacher, producer, representative, lobbyist, and advocate for the arts and LGBT rights, Mangers also founded the Sacramento
Gay Men’s Chorus, Sacramento’s first LGBT political action committee CAP/ PAC, and the Stonewall Democratic Club. He came out after serving as an
Lexi Purich Howard, Dennis Mangers, and Mayor Darrell Steinberg
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
Assembly Member Ken Cooley and Dennis Mangers
Founders’ Award Attendees: L-R, law students Michael Laino and Jacqulin Givelber, Cindy Liu, Chris Lee, Jo Michael, Justice George Nicholson (Ret.), and Jinnifer Pitcher
Assembly Member from 1976 to 1980. He is the first openly gay man to serve on the Board of CARES, the Center for AIDS Treatment and Prevention, and was elected chair in his second year. He is the immediate past chair of the Sacramento Region Community Foundation. From 2010 to 2016, Mangers was the Senate’s Public Member Appointee to the Board of Governors of the California Bar. During his tenure, he was a catalyst in the separation of the regulatory and trade association functions of the Bar, and the election of the first openly gay President of the Bar and now Chair of the State Bar of California Board of Trustees, Michael Colantuono. Colantuono remarked that Mangers was an agent of positive change in ensuring that the Bar protects Californians. In 2016, Mangers worked pro bono as Strategic Advisor for Arts and Culture for the City of Sacramento, where he led the Unity Council that built the Unity Center at the California Museum. Sacramento Mayor Darrell Steinberg highlighted Mangers’ many significant contributions to the City of Sacramento and the State of California. SacLegal Co-Chairs Lexi Purich Howard and Emmanuel Salazar presented the SacLegal Founders’ Award, and As-
sembly Member Ken Cooley presented Mangers with an Assembly Resolution lauding Mangers’ devotion to a life of public service. To cap the memorable evening, representatives of local bar associations, including the Asian/Pacific Bar Association of Sacramento, Leonard M. Friedman Bar Association, Sacramento Filipino American Lawyers Association, St. Thomas More Society, Wiley W. Manuel Bar Association, Women Lawyers of Sacramento, and SacLegal, jointly recognized Mangers for his ardent commitment to diversity and inclusion. Overheard in conversation was the remark “any friend of Denny’s is a friend of mine,” a sentiment shared by
many in attendance, including Steve Hansen, Vice Mayor of Sacramento; Heather Rosing, President, California Lawyers Association; judicial officers from the state trial courts, federal bench, and State Bar Court; past and present Bar trustees; and Mary Burroughs, Executive Director, SCBA. Mangers thanked his husband of 26 years, Michael Sestak, and his friends and colleagues. He called upon aspiring students and young lawyers to continue the critical work in promoting equality and serving our community. Proceeds from the event, with SacLegal’s gratitude to all attendees and sponsors, will fund SacLegal’s scholarship and mentorship programs.
2018 Founders’ Award Recipient Dennis Mangers with Mayor Darrell Steinberg www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
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TIPS AND TRICKS
Photo Tips from the Magazine’s Photographers and Editors
BAD Interior - subject in front of source of light.
GOOD Interior - subject is facing source of light.
Key tips • Hold the camera firmly. • If your camera has a zoom, zoom in on your subjects. This helps crop out distractions in the background. If possible have a plain background. • Be mindful of where your camera is focusing. With touchscreen cameras, be sure to select the subject before hitting the shutter button. • When using a flash, especially on smaller cameras, phone cameras, and indoors, do not rely on it to do much. The flash is limited. Usually you want to be two or three steps away from the subject. Good people pictures Most cameras will average the amount of light in your picture and set the exposure for that average (more or less). To illustrate: Think of a white object and a black object in the same picture. The black object is a “10,” and the white object is a “1.” Your camera will average the two objects and give you “5-½” -- a photo in which neither object is exposed properly. If a person’s face is the most important thing in your photograph, then set your exposure on
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BAD Exterior - subject in full sunlight.
BAD Exterior - subject in partial shade.
the face. How? With touchscreen cameras, tap on the person’s face (which will set the focus and the exposure) before hitting the shutter button. This is especially important when photographing dark-skinned people against light backgrounds and vice versa. Good group shots Have people squeeze in together standing with their bodies at a 45-degree angle but heads facing the camera. Although this is not a natural stance, in photography space tends to be exaggerated. By squeezing and standing this way tends to make the subjects look thinner. Ideal group shots are taken as full body or from waist and above. Tricks On bright sunny days have your subjects move to the shade. This helps with reducing unattractive harsh shadows and sun flares. Have people stand/sit in well-lighted settings when inside, preferably near a main light source. Cameras today are fairly sophisticated and will set the color balance based on the predominate quality of light.
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
GOOD Exterior - subject in full shade.
File Size - Smaller file size compression equals lower quality High quality and the largest image size in the JPG format is what you want. This setting is recommended if you are planning to print your images, e.g., have them published in the magazine. If you use a smart phone to take pictures and then want to send someone a good quality image, you will be asked to select the size you wish image to be sent. On some phones, the message asks you to select from “small,” “medium,” “large” and “actual size” and gives you the size of each in KB or MB. Select “original size” or “actual size” file. It will take more time for file to be delivered, but your image will not be compressed or re-sized and it will look best possible.
THE LAW AND
HUMAN
BREAKFAST SEMINAR
TRAFFICKING
3 HOUR MCLE
AWARENESS
ELIMINATION OF BIAS • GENERAL • ETHICS
August 23, 2018 THURSDAY
PART ONE
Moderator: Jaya Badiga – Attorney, WEAVE SESSION 1: 8:45AM – 9:40AM Elimination of Bias MCLE Credit Introduction of Community Services
Guest Panel Speakers:
PRICING INFORMATION
Emily Butler – Director of Operations, The Grace Network Rico Ozaki – Staff Attorney and Community Engagement Manager, Opening Doors Terri Galvan – Executive Director, Community Against Sexual Harm (CASH) Ashlie Bryant – CEO and Co-Founder, 3Strands Global Foundation
SESSION 2: 9:45AM – 10:40AM
SCBA MEMBERS: $60 Early Bird $75 Regular
w
General MCLE Credit Legal Law Enforcement and Response Panel
NON-SCBA MEMBERS: $85 Early Bird $100 Regular
Guest Panel Speakers: Paul Durenberger – Sacramento District Attorney’s office Patricia Beza Contreras – Assistant Public Defender, Juvenile Division Nirav Desai – Assistant United States Attorney
Early bird cut-off date 5:00pm July 31, 2018
SESSION 3: 10:45AM – 11:40AM Ethics MCLE Credit Hon. Stacy Boulware Eurie – Presiding Judge of Sacramento’s Juvenile Court (2010-2018) – Created a nationally recognized court docket for youth who have been commercially sexually exploited. Currently serves on California Child Welfare Council and Chair of the “Keeping Kids in School and Out of Court” Initiative Steering Committee, among many services for California’s children.
For Registration and Sponsoring contact Cecilia Rainey at cecilia.rainey@sacbar.org or call (916) 564-3780
Breakfast Buffet Scrambled eggs with green onions and cheddar cheese, applewood smoke bacon, diced breakfast potatoes, biscuits and gravy & jam, fruit salad, coffee, tea and beverages
YOUR NAME: __________________________________________________________________________________________________________________ COMPANY NAME: _____________________________________________________________________________________________________________ ADDRESS: ____________________________________________________________________________________________________________________ CITY: _________________________________________________________________________ STATE: ______________________ ZIP: _______________ EMAIL: ______________________________________________________________________________________________ AMOUNT: $______________ CREDIT CARD NUMBER: __ __ __ __ – __ __ __ __ – __ __ __ __ – __ __ __ __ CHECK NUMBER: _________________________ EXPIRATION DATE: ___ ___ – ___ ___
MASTER CARD
VISA
CVR CODE NUMBER: ___ ___ ___
SIGNATURE: _________________________________________________________________________________ SCBA MCLE - August 23, 2018 *No refund will be available after August 9, 2018 This activity pending for Minimum Continuing Legal Education credit by the State Bar of California in the amount of 3.0 unit of MCLE in the Elimination of Bias, General, and Ethics Law Category Credit. The Sacramento County Bar Association provider #166 certifies that this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education. This event is for SCBA members and invited guests. The SCBA reserves the right to refuse admission to anyone whose presence is unreasonably disruptive or who detracts from the safety, welfare, and well-being of other patrons, staff, and the establishment itself.
Sacramento County Bar Association • 425 University Ave, Suite 120 • Sacramento, CA 95825 • 916-564-3780
SCBA NEWS
Sil Reggiardo is a California Bar Certified Tax Specialist and an inactive status California CPA. He is a partner at Downey Brand LLP and the 2018 SCBA President. He can be contacted at sreggiardo@DowneyBrand.com.
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The Impact of Recent Tax Law Changes on Charitable Contribution Deductions by Sil Reggiardo AT
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EST.1986
The Sacramento County Bar Foundation is a 501(c)(3) non-profit California corporation supporting programs that improve the administration of justice, enhance public confidence in the legal profession, cultivate understanding of, and respect for, the rule of law and support law-related public services. To further these objectives, the Foundation provides financial support for non-profit organizations that have a significant relation to the Sacramento Community and contribute to the quality and accessibility of justice, the honor and integrity of the legal profession and civic education.
he Sacramento County Bar Association (“SCBA”) is a tax-exempt organization under Internal Revenue Code section 501(c)(6). It pays no federal or state income tax. Those paying dues and other amounts to the SCBA may be able to claim a tax deduction as a business expense (usually marketing expenses) but not a charitable contribution because the SCBA is not a charitable organization that may accept tax-deductible contributions. The Sacramento County Bar Foundation (“Foundation”), however, is a tax-exempt charitable organization under Internal Revenue Code section 501(c)(3) and may receive tax-deductible charitable contributions. The two organizations are thus very different even though they often work together. The Foundation is in the fund-raising process. The 2017 Tax Cuts and Jobs Act (“HR1”) made tax law changes that reduce the income tax benefits of many routine charitable donations. These changes are scheduled to be in effect through 2025. Then, prior law is scheduled to go back into effect. The main problem relates to itemized deduction changes. Charitable contributions are itemized deductions. Individual taxpayers total their itemized deductions, compare that result with the “standard
26
deduction,” and use the greater amount as a potential tax deduction. Two things have happened. First, itemized deductions have been severely limited. The main limitation applies to state income taxes and most property taxes. There is now a combined annual deduction cap of $10,000. Second, the standard deduction doubled, to $12,000 for individuals and $24,000 for married taxpayers filing jointly. The combination of these two changes means that many taxpayers who would normally not use the standard deduction will use it because their allowable itemized deductions will be lower than the standard deduction. Assume, for example, that a married couple pays $25,000 of California property taxes and income taxes but has no other itemized deductions of consequence. That couple could deduct only $10,000 of those taxes as itemized deductions (due to the cap on them) and, therefore, would use the $24,000 standard deduction. Any charitable contributions up to $14,000 for the year would yield no tax deduction benefit. Many taxpayers now have an incentive to “bunch” charitable contributions into particular years so that contributions are high enough to gen-
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
erate some tax benefit. For example, a taxpayer might bunch two years of $10,000 annual charitable contributions into a single year. These changes also make more attractive a tax law that allows taxpayers over age 70-½ to directly contribute IRA funds to charities (rather than withdraw funds and then make contributions) and avoid these itemized deduction limitations altogether. In summary, the SCBA is not a charitable organization. Dues are not a charitable contribution but may result in a business expense deduction. The Foundation is a charitable organization that may accept charitable contributions. However, due to new itemized deduction limitations and a substantially increased standard deduction, contributions to the Foundation and other charitable organizations under the new tax changes will not result in a tax deduction for a good many taxpayers – at least until the recent changes sunset in 2026. In the meantime, many taxpayers will want to bunch the contributions into years when the contributions are large enough that might confer a tax benefit, or in some cases make direct contributions from IRAs to charities like the Foundation.
ADVERTISING OPPORTUNITIES For information about sponsoring opportunities contact Deb Roberts at deb.roberts@sacbar.org or 916-564-3780
Legal Search Specialists Law Firm Consultants
• Local market knowledge and national reach • Partners, groups and merger placements • Trusted, confidential, professional advice M. Taylor Florence, Esq. (916) 358-9753 taylor@paladin180.com
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Wayne Russell (916) 872-8596 wayne@paladin180.com
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
Advancing Careers and Expanding Capabilities for Over Three Decades
paladin180.com
Join us for an evening of art, food and wine, and a silent auction! Proceeds fund grants to local charitable organizations and scholarships for law students.
Ticket pricing: $40 advance purchase; $45 at the door. Information regarding electronic ticketing and ongoing sponsorship opportunities can be found online at: http://womenlawyers-sacramento.org
I would like __________ tickets at $40/person I cannot attend, but would like to donate: $______________ Enclosed is my payment of $__________________
Check # ______________
Name(s): __________________________________________________________ Company: _________________________________________________________ Address/Phone: ____________________________________________________ Email: ____________________________________________________________ For information on the event, including ongoing sponsorship opportunities, please contact Katherine Underwood at keunderwood235@gmail.com
Return form and check payable to “WLS Foundation� to Kathleen Gallagher, Gallagher Jones, LLP, 2945 Ramco Street, Suite 110, West Sacramento, CA 95691
www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
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SACRAMENTO COUNTY BAR ASSOCIATION
100% Club 2018 • Abbott & Kindermann Inc. • Bartholomew & Wasznicky LLP • Bartkiewicz Kronick & Shanahan • Beeson Tayer & Bodine APC • Best Best & Krieger LLP • Bohm Law Group, Inc. • Boutin Jones, Inc. • California Dept. of Human Resources • California Farm Bureau Federation • Carothers DiSante & Freudenberger LLP • Cohen Durrett LLP • Cook Brown, LLP • Cregger & Chalfant LLP • Cuneo Black Ward & Missler • Curtis Legal Group • Daponde Szabo Rowe PC • Day Carter & Murphy LLP • Delfino Madden O’Malley Coyle Koewler • Desmond Nolan Livaich & Cunningham • Diepenbrock Elkin Gleason LLP • Downey Brand, LLP • Dreyer Babich Buccola Wood Campora, LLP • Eason Tambornini, ALC • Ellison Schneider Harris & Donlan LLP • Evans Wieckowski Ward & Scoffield, LLP • Fagen Friedman & Fulfrost LLP • Farmer Smith & Lane LLP • Felderstein Fitzgerald Willoughby & Pascuzzi, LLP • Fisher & Phillips LLP • Forester Purcell Stowell PC • Gavrilov & Brooks • Greenberg Traurig • Gurnee Mason & Forestiere, LLP • Hanson Bridgett LLP • Hansen Kohls Sommer & Jacob, LLP • Hardy Erich Brown & Wilson • Hefner Stark & Marois, LLP • Hunt Jeppson & Griffin, LLP • Jacobsen & McElroy, PC • Johnson Schachter & Lewis, a PLC • Kennaday Leavitt Owensby PC
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• Klinedinst PC • Kershaw Cook & Talley PC • Knox Lemmon & Anapolsky • Kronick Moskovitz Tiedemann & Girard • Langenkamp Curtis & Price, LLP • Lauria Tokunaga Gates & Linn, LLP • Littler Mendelson P.C. • Longyear O’Dea & Lavra LLP • Low McKinley Baleria & Salenko, LLP • Matheny Sears Linkert & Jaime LLP • Mastagni Holstedt, A.P.C. • Meegan Hanschu Kassenbrock • Messing Adam & Jasmine LLP • Molina Healthcare, Inc. • Murphy Austin Adams Schoenfeld LLP • Murphy Campbell Alliston & Quinn • Nossaman LLP • O’Connor Thompson McDonough Klotsche LLP • Ogletree Deakins Nash Smoak • Olson Hagel & Fishburn LLP • Orrick Herrington & Sutcliffe LLP • Palmer Kazanjian Wohl Hodson LLP • Pioneer Law Group • Rediger Labor Law LLP • Remy Moose Manley, LLP • Rothschild Wishek & Sands LLP • Schuering Zimmerman & Doyle LLP • Seyfarth Shaw • Simas & Associates, Ltd. • Somach Simmons & Dunn • Singer & Associates Law Office • Spinelli Donald & Nott • Thomas Law Group • Timmons Owen Jansen & Tichy, Inc. • Trainor Fairbrook • Wagner Kirkman Blaine Klomparens & Youmans, LLP • Webb & Tapella Law Corp. • Weintraub Tobin • Wilke Fleury Hoffelt Gould & Birney LLP • Woodruff O’Hair Posner & Salinger, Inc.
1918~2018 CENTENNIAL | SACRAMENTO LAWYER | July/August 2018 | www.sacbar.org
SACRAMENTO COUNTY BAR ASSOCIATION
Join the 100% Club The Sacramento County Bar Association’s 100 Percent Club is a special category of member firms who have demonstrated an outstanding commitment to the work done through SCBA programs and services in the legal profession and the community. These firms with five or more attorneys have indicated their commitment by having 100 Percent of their attorneys as members of the SCBA. The SCBA is always exploring additional benefits to reward and recognize our 100 Percent Club Members.
100%Club
As a 100 Percent Club Member, You Will Receive the Following Complimentary Public Recognition: Your Firm will appear on the SCBA Home Page Website with a direct live link to Your Firm’s Website The SCBA website has recently seen as many as 1,200 unique visitors in a single day, over 5,000 per week; this is a great way for your firm to stand out in the crowded legal field. Your Firm will be listed in the SCBA bi-monthly Sacramento Lawyer Magazine The SCBA bi-monthly Sacramento Lawyer Magazine is distributed to all of our members throughout the Sacramento region, another way to raise your firm’s visibility in the legal community. Your Firm will receive recognition at the SCBA Annual Meeting with a frameable Certificate The SCBA Annual Meeting Luncheon gives firm leaders and members an opportunity to gather and share their unique issues as well as meet and greet the SCBA Board of Directors and incoming President. Your Firm will be listed in the SCBA Legal Directory Your Firm will be listed throughout the year in the SCBA Legal Directory.
If your firm is not already part of the 100 Percent Club, the SCBA makes it easy to join. Please contact Martha Fenchen, SCBA Member Services Department at mfenchen@sacbar.org, 916-564-3780, to provide a group renewal invoice as well as individual invoices for your attorneys to make the process as easy as possible.
SACRAMENTO COUNTY BAR ASSOCIATION 425 University Ave. Suite 120, Sacramento, CA 95825
www.sacbar.org
www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
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SACRAMENTO COUNTY BAR FOUNDATION
TACO TUESDAY FUNDRAISER!
TUESDAY, AUGUST 14, 2018 - 5:30 PM to 7:30 PM SCBA Event Center - 425 University Ave., Suite 120 The Foundation is the 501(c)(3) charitable arm of the Sacramento County Bar Association. The Foundation’s mission is to support programs that improve the administration of justice, enhance public confidence in the legal profession, and cultivate an understanding of and respect for the rule of law. The Foundation promotes access to justice by providing law student scholarships and grants to Sacramento community organizations including the SCBA Kids Law Day.
Want to Donate?
K IN T DR KE IC INK TDR
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2 Drink Tickets Included - Beer, Wine & Margaritas!
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YOUR NAME: ________________________________________________________________ SCBA MEMBER $35
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COMPANY NAME: _____________________________________________________________________________________________________________ ADDRESS: ____________________________________________________________________________________________________________________ CITY: _________________________________________________________________________ STATE: ______________________ ZIP: _______________ EMAIL: _____________________________________________________________________________ DONATE OTHER AMOUNT: $______________ CREDIT CARD NUMBER: __ __ __ __ – __ __ __ __ – __ __ __ __ – __ __ __ __ CHECK NUMBER: _________________________ EXPIRATION DATE: ___ ___ – ___ ___
MASTER CARD
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Sacramento County Bar Foundation - 501(c)(3) - 425 University Ave. #120 Sacramento, CA. 95825 Phone: (916) 564-3743 Fax: (916) 564-3787 Email: acollazo@sacbar.org
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MAGAZINE
AD PROOF Approval is needed to run your ad, please check appropriate box below.
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Proof OK as is Correction needed
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Please fax back to (916) 564-3787 or email back to mburroughs@sacbar.org
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www.sacbar.org | July/August 2018 | SACRAMENTO LAWYER | 1918~2018 CENTENNIAL
33
BREAKING the SILENCE ALL-DAY SEMINAR Hear from our speakers: Judge Stacy Boulware Eurie, Judge Laurie Earl, Judge Garen Horst, Lawrance Bohm, Gay Carroll-Haring, Vinder Lallian, Ruth Patrick, Benjamin Rose and more.
SAVE THE DATE
October 12, 2018 SCBA Event Center
425 University Ave., Suite 120 • Sacramento, CA 95825
8 HOUR MCLE
Sexual Harassment can affect anyone regardless of gender, age, race, sexual preference, culture, religion, social status and employment status
GENERAL • ETHICS • ELIMINATION OF BIAS
PRICING: SCBA MEMBERS: $150.00 Early Bird $175.00 Regular NON-SCBA MEMBERS: $225.00 Early Bird $250.00 Regular Early bird cut-off date Friday July 20th, 2018.
For Registration and Sponsoring contact Cecilia Rainey at cecilia.rainey@sacbar.org or call (916) 564-3780 SACRAMENTO COUNTY BAR ASSOCIATION 425 University Ave. Suite 120, Sacramento, CA 95825
www.sacbar.org
Since 1963
Marty Anderson Vice President
Lawrence H. Cassidy President
Do your Accounts Receivables have a high balance and your bank account a low balance? • We have a staff of experienced collectors and three in house attorneys to put the cash in your bank account. • Over 100 law firms and many Fortune 500 firms select us to collect their past due accounts whether they are in the thousands or millions. • International collections recently made in England, Israel, Poland, and other countries. • Members: Commercial Law League of America. 700 Leisure Lane, Sacramento, CA 95815 Phone 916.929.7811 ext 222 | Fax 916.929.5125 | Email norcal@covad.net
SACRAMENTO COUNTY BAR ASSOCIATION MAGAZINE
1329 Howe Ave., #100120 • Sacramento, 425 University Ave., Suite • Sacramento,CA CA95825 95825
SCBA Annual Meetin
The Sacramento County Bar Association CentennialDistinguished Bench-Bar Reception Honoring Attorney of the Honoring Judge Richard K. Sueyoshi as JudgeArthur of the Year Justice Scotla Appetizers • Drinks • Jazz Combo
Installing SCBA Thursday, September 27, 2018 Reception 6 pm to 9 pm • Program starts at pm Officers &7 Director Sacramento Convention Center Recognizing 100% Firms 1400 J Street, Sacramento, CA 95814
Individual Ticket Registration Form REACHING Individual Tickets: _____ $50 SCBA Members _____ $20 Court Staff/Law Students
_____ $85* Non SCBA Members
DATE Monday December 15, 2
THE CENTURY
(After September 10, 2018 all individual ticket prices increase by $10.) You can pay by credit card or make checks payable to Sacramento County SACRA MCLE Prior to Annual Meeting M BAR A ENTO CO OUNT S Y Bar Association. Please mail, fax or email this form to: Sacramento County Bar TURN SOCIATIO ON S 100 FREE for SCBA Members Association, 425 University Ave., Suite 120, Sacramento, CA 95825 $100 for Non-MembersYES! I want to Phone (916) 564-3780 • Fax (916) 564-3787 • Email: mfenchen@sacbar.org
MARK
TIME 11:30 Check 12:00 Lunc
PLACE Sheraton Gra Speaker: Kenneth Bacon FIRST NAME: __________________________________________________ LAST NAME: _________________________________________________________ 1230 J Stree of Mastagni Holstedt 1 Hour Ethics - Topic: “AttorneyPre-order Fees, the Special
The SCBA Centennial Book will be released on September Practically27, and2018 Ethically” SCBA 2018 Centennial Book $50
10:30-11:30am
ADDRESS: _____________________________________________________________________ PHONE: _____________________________________________
Requires Knowledge Beyond Our Years
CITY: ______________________________________________________ STATE: _______________________________ ZIP: ______________________________
Keynote Speaker: Keynote Speaker: Associate Justice Anthony M. Kennedy, AMOUNT: $________________________________ Supreme CourtChief of VISA: the _______ United StatesNUMBER: EXPIRATION DATE: ___ ___ – ___ ___ MASTER CARD: _______ CVV CODE of ___ ___ ___ Justice California EMAIL: ______________________________________________________________________________ CHECK AMOUNT: $____________________________ CREDIT CARD NUMBER: ___ ___ ___ ___ – ___ ___ ___ ___ – ___ ___ ___ ___ – ___ ___ ___ ___
Celebrate Our Centennial Reception, Luncheon, and Social with us on If you are purchasing multiple tickets, please provide your guest’s 10, name 2018 below: 11am to 2pm April Tuesday,
Tani Cantil-Sakauye
SIGNATURE: ________________________________________________________________________________________________________________________
GUEST NAME: _________________________________________________ GUEST NAME: _______________________________________________________
TicketHills information: www.sacbar.org/event calendar, $45 for SCBA members, $65 for nonCA 95864 Sacramento, Arden Hills Lane, Resort, 1220 Arden
GUEST NAME: _________________________________________________ _______________________________________________________ After November 23rd, GUEST ticketNAME: prices increase by $5 RSVP to rsvp@sacbar.org
or
www.sacbar.org visit#100, or Ave 564-3780 (916)1329 Association Barpayable: County Sacramento call the For more information call (916) 564-3780. Send checks SCBA, Howe Sacramento, C *Includes 2018 SCBA Membership for the rest of the 2018 calendar year, email mfenchen@sacbar.org to request an application for SCBA Membership.