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CHRISTINE F. BERALDO is a sole practitioner in Santa Clara, where she practices in the areas of estate planning, criminal defense, trusts and estates, wills, probate and bankruptcy. She earned her B.A. degree from Notre Dame de Namur University and her J.D. degree from the University of Santa Clara. Ms. Beraldo is a member of the Santa Clara County Bar Association and the State Bar of California. VERONICA K. CERRUTI is an attorney at the law firm of Manatt, Phelps & Phillips, LLP, where her practice focuses on estate and tax planning, with an emphasis on family wealth transfers for large estates, sophisticated estate, gift and generation-skipping transfer tax savings techniques, and complex probate and trust administrations. Her practice includes the preparation of wills, trusts and ancillary documents, business succession planning, generation-skipping and dynasty trust tax planning, estate and trust administration; prenuptial and postnuptial agreements, irrevocable insurance trusts, court proceedings relating to the administration, modification or termination of irrevocable trusts and trust accounting. Ms. Cerruti earned her B.M. degree, with honors, from the University of the Pacific and her J.D. degree from the University of California, Hastings College of the Law. She is a frequent speaker on estate planning. Ms. Cerruti is a member of the San Francisco Estate Planning Council and the State Bar of California. She also is a certified specialist in trust and estate planning by the State Bar of California Board of Legal Specialization. DAVID D. LITTLE is an attorney with the Law Offices of Margaret M. Hand, PC, in Oakland, and has been a litigator for more than ten years. His practice is focused almost exclusively on trust and probate litigation, estate planning, probate and trust administration. Mr. Little lectures regularly on trust and estate issues throughout the San Francisco Bay area. He is the author of the chapter on Asserting or Opposing Trustee Compensation Claims in the upcoming Matthew Bender Practice Guide: California Trust Litigation. He is a member of the board of directors of the East Bay Estate Planning Council and also holds memberships in the Trust and Estates Section of the State Bar of California, the Trust and Estates Section of the Alameda County Bar Association, and East Bay Trust and Estates Lawyers. Mr. Little earned his B.S. degree from San Jose State University and his J.D. degree from the University of San Francisco School of Law. DANIEL B. NEWBOLD is an attorney in the Oakland law firm of Fitzgerald Abbott & Beardsley LLP and a member of the firm's Estates & Trusts Practice Group. Mr. Newbold focuses his practice on estate planning, estate and trust administration, probate and business succession planning. He also has significant experience in taxation, representing individuals, businesses, and charitable organizations. Mr. Newbold is a member of the San Francisco Estate Planning Council, the East Bay Trusts and Estates Lawyers, and the State Bar of California. He earned his B.S. degree from Arizona State University, his J.D. degree from Santa Clara University School of Law and his LL.M. degree in taxation from the University of Washington.
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