Silvio Reggiardo III

Partner

621 Capitol Mall
18th Floor
Sacramento, CA 95814

Areas of Law:

Corporate, Real Estate, Trusts and Estates, Tax, Estate & Gift Taxes, Joint Ventures

Admitted to Practice in:

California, Colorado

Experience

Certified Estate Planning, Trusts & Probate Law Specialist, State Bar of California Board of Legal Specialization.

Certified Public Accountant.

Corporate and Real Estate
Act as general counsel for several private companies, advising management regarding various legal issues.

Advised start-up company owners regarding the proper choice of operating entity, and formed various entities, such as corporations, partnerships and limited liability companies.

Negotiated and drafted documents relating to taxable and nontaxable corporate and other entity acquisitions.

Negotiated and drafted real property leases (including cell site review and Verizon Wireless retail leases), purchases, options and other real property transactions.

Estate Planning and Administration
Prepared over one hundred estate plans (many of which were tax sensitive), including analysis of financial situation and planning objectives, and drafting of documents (such as wills, revocable trusts, irrevocable trusts, and general and healthcare powers of attorney).

Planned several estate freeze transactions for owners of large, privately-held company.

Probated estates, terminated trusts, and transferred property pursuant to summary procedures.

Drafted briefs and motions relating to estate and trust controversies. Made court appearances to argue or settle disputes.

Prepared estate, fiduciary and individual tax returns.

Taxation
Provided tax analysis and proposed structure for bankruptcy reorganization of $250 million IRM partnership group.

Advised and guided PRPs on the formation of multi-party trusts to conduct multi-million dollar emergency response actions.

Advised clients on federal, state and local tax issues, including, for example, nontaxable corporate re organizations, partnership allocations and distributions, debt restructuring, employee compensation, taxation of settlements, and like-kind exchanges.

Represented clients in tax controversies, including judicial and administrative hearings.

General
Former Judicial Intern for Judge John E. Benson of the California Court of Appeal in San Francisco, California

MEMBERSHIPS

California State Bar Executive Committee, Estate Planning, Trust and Probate Section, Member and Legislative Subcommittee Co-Chair

Supreme Court of Colorado, Admitted to Practice

American Institute of Certified Public Accountants, Member

California Society of Certified Public Accountants, Member

Sacramento County Bar Association, Tax Section, Past Chair

Sacramento Estate Planning Council, Board of Directors, Former Member; Technical Forum, Past Chair; Technical Developments Committee, Chair

El Dorado Community Foundation Planned Giving Committee, Member

Folsom Chamber of Commerce, Member

American Cancer Society, North Valley Region, Planned Giving Committee, Former Member

Arthritis Foundation Northeastern California Chapter, Board of Directors, Former Member

EDUCATION

University of California, Hastings College of the Law (J.D ., Order of the Coif, 1987)
San Jose State University (B.S., 1984)

PRESENTATIONS

Various presentations on estate planning and taxation matters for the California Bar and Sacramento County Bar sections, CEB, NBI and Lorman.

CHARITABLE

Downey Brand LLP, Pro Bono Coordinator