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| | Address | | 425 California Street, 25th Floor | | San Francisco, California 94104 | | (San Francisco Co.) | | | |
| | Contact Information | | Phone: 415-434-1363 | | Facsimile: 415-434-1937 | | Visit Our Website | | http://www.fomlaw.com |  | | Send Us Email |  |
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(Main Office)
| Friedman, McCubbin, Spalding, Bilter, Roosevelt, Montgomery & Hastings,
A Professional Corporation practices in the following areas of law:
Estate Planning, Tax, Trust and Estate Administration. | Firm Profile:
Friedman, McCubbin, Spalding, Bilter, Roosevelt, Montgomery & Hastings, A Professional Corporation, is a Martindale-Hubbell Bar Register of Preeminent Lawyers firm, and all members of the firm are named in Woodward/White, The Best Lawyers in America. | | Firm Size: 9 | | K. Bruce Friedman (Member) born Buffalo, New York, January 1, 1929; admitted to bar, 1955, New York; 1956, District of Columbia; 1958, California; 1963, U.S. Supreme Court. Education: Harvard University (A.B., cum laude, 1950); Yale University (LL.B., 1953). Member, University of California San Francisco Foundation. Co-editor, International Estate Planning, Matthew Bender, 1992. Lecturer in Law, University of California Law School, Berkeley, 1966-1976. President, San Francisco Estate Planning Council, 1973-1974. Member: Bar Association of San Francisco (Chairman, Probate Committee, 1967; 1970); The State Bar of California (Member, Executive Committee, 1980-1983 and Advisor, 1983-1986, Estate Planning, Trust and Probate Section); American Bar Association (Chairman, Estate and Tax Planning Committee, 1969-1973; Council Member, 1974-1977; Co-Chairman, Committee on Estate and Gift Tax Changes, 1977-1979; Section of Real Property, Probate and Trust Law); International Academy of Estate and Trust Law (Treasurer, 1996-2006); American Law Institute. Fellow: American College of Trust and Estate Counsel; American Bar Foundation. (Certified Specialist, Estate Planning, Trust and Probate Law, and Taxation Law, The State Bar of California Board of Legal Specialization). Practice Areas: Estate Planning; Trust and Estate Administration. Email: K. Bruce Friedman | | Donald J. McCubbin (Member) born San Mateo, California, May 28, 1943; admitted to bar, 1969, California; 1984, U.S. Tax Court. Education: University of California at Santa Barbara (B.A., 1966); University of California, Hastings College of the Law (J.D., 1969). Member, Thurston Scholastic Honor Society; Order of the Coif. Author: "Charitable Remainder Trusts", Tax Management Memorandum 1977. Co-Author: "Testamentary Gifts to Charity," California C.E.B. Will Drafting Practice, 1982; "Outright Gifts to Charity"; "Charitable Split-Interest Trusts, California C.E.B. Will Drafting 3rd Edition, 1992; "Overview of Trustee Duties and Powers"; "Investment Duties and Powers"; "Management Powers"; "Powers Relating to Principal and Income, Allocation and Accounting"; "Administrative Clauses", California C.E.B. Drafting California Revocable Trusts 3rd Edition, 1994. Lecturer: C.E.B., "Planning for Charitable Giving: Outright Gifts, Split-Interest Trusts and Private Foundations", 1993; California C.E.B., "Enhancing Communication in Estate Planning", 1995. Member: Bar Association of San Francisco (Chair, Probate and Trust Section, 1998); State Bar of California (Member, Estate Planning, Trust and Probate Section); Director and Chief Financial Officer, The Kimball Foundation. Fellow: American College of Trust and Estate Counsel; American Bar Foundation (Life Member). Practice Areas: Estate Planning; Trust and Estate Administration. Email: Donald J. McCubbin | | Philip F. Spalding (Member) born Fort Bragg, California, June 8, 1937; admitted to bar, 1963, California. Education: University of California at Berkeley (A.B., 1959); Hastings College the of Law, University of California (J.D., 1962). Phi Beta Kappa; Order of the Coif; Thurston Scholastic Honor Society. Editor, Hastings Law Journal, 1960-1961. President, 1985-1986, and Director, 1981-1987, San Francisco Estate Planning Council. Member: Bar Association of San Francisco (Chairman, Probate and Trust Section 1981); The State Bar of California (Member, Estate Planning, Trust and Probate Section). Fellow, American College of Trust and Estate Counsel. Academician, International Academy of Estate and Trust Law. Board Chair, Guide Dogs for the Blind, San Rafael, California, 2004-2006. Board Chair, Miranda Lux Foundation, San Francisco, California, 2008—. Practice Areas: Estate Planning; Trust and Estate Administration. Email: Philip F. Spalding | | D. Keith Bilter (Member) born Dayton, Ohio, May 7, 1941; admitted to bar, 1966, California. Education: University of California at Berkeley (A.B., 1963); Boalt Hall School of Law, University of California (J.D., 1966). Phi Beta Kappa. Member, California Law Review, 1965-1966. Author: "Estate Planning for Community Property Qualified Retirement Plan Benefits," University of California at Los Angeles Continuing Education of the Bar Estate Planning Institute, Chapter 13, 1993; "Generation-Skipping: Planning in Light of the Proposed Regulations," 46 University of Southern California Institute on Federal Taxation, Chapter 13, 1994; "Nonprobate Property and Estate Tax Apportionment Issues," 55 New York University Institute on Federal Taxation, Chapter 27, 1996; "Generation-Skipping Transfer Tax Developments Quiz," Twenty-First Annual Duke Estate Planning Conference, 1999; "Principal and Income-Just the FAQs," 22nd Annual UCLA/CEB Estate Planning Institute, 2000; "Marital Deduction and Generation Skipping Formula Clauses: How to Get More Bang for Your Buck," 35th Annual Philip E. Heckerling Institute on Estate Planning, 2001. Instructor, Estate Planning, University of San Francisco School of Law, 1977-1982. Editor, "Estate Planning, Trust and Probate News," Section of Estate Planning, Trust and Probate Law, State Bar of California, 1980-1987. Member: Bar Association of San Francisco; State Bar of California (Chair, Estate Planning, Trust and Probate Section, 1987-1988); American Bar Association (Member, Real Property, Probate and Trust Law Section); International Academy of Estate and Trust Law (Academician). Fellow, American College of Trust and Estate Counsel. Practice Areas: Estate Planning; Trust and Estate Administration. Email: D. Keith Bilter | | Michael A. Roosevelt (Member) born Los Angeles, California, December 7, 1946; admitted to bar, 1973, California. Education: Harvard University (B.A., 1969); Columbia University (J.D., 1972). Co-Author: "Death Tax Clauses," California C.E.B., Will Drafting 3rd Edition, 1992. Lecturer, California Continuing Education of the Bar, "How to Draft Wills after ERTA," "Alternatives to Probate," "Planning for the Marital Deduction," "The Estate and Gift Tax Reform Law," "Estate Planning With Your Client." Director, San Francisco Estate Planning Council, 1990-1999. Member: Bar Association of San Francisco (Chairman, Probate and Trust Section, 1989); The State Bar of California (Member, Estate Planning, Trust and Probate Section); San Francisco Estate Planning Council (Director, 1989-1999). Practice Areas: Estate Planning; Trust and Estate Administration. | | George F. Montgomery II (Member) born Los Angeles, California, March 18, 1957; admitted to bar, 1982, California. Education: Stanford University (A.B., 1978); University of California, Hastings College of the Law (J.D., 1982). Order of the Coif. Thurston Scholastic Honor Society. Member, 1980-1981 and Senior Articles Editor, 1981-1982, Hastings Law Journal. Author: "California Estate Tax: California Offers Deferral in Conformity with IRC §6166," California Trusts and Estates Quarterly, Vol. 5, No. 2 (1999). Member: Bar Association of San Francisco; State Bar of California (Member, Estate Planning, Trust and Probate Section, Executive Committee, 1999-2005); San Francisco Estate Planning Council. (Certified Specialist, Estate Planning, Trust and Probate Law, The State Bar of California Board of Legal Specialization). Practice Areas: Estate Planning; Trust and Estate Administration. Email: George F. Montgomery II | | Diana M. Hastings (Member) born Stockton, California, 1956; admitted to bar, 1987, New York; 1988, California. Education: University of Oregon (B.A., 1979); George Washington University (M.B.A., 1981); Cornell University (J.D., 1986). Co-Author, with Sandra J. Chan: "California Estate and Gift Tax Planning Forms & Practice Manual," Data Trace Publishing Co., 1999, 2007; "Introductory and Basic Clauses," "Trust Administration and Trustee's Powers" and "Issues Relating to the Nature of Trust Assets," Drafting California Irrevocable Living Trusts, CEB 3d ed., 1997, 2004. Author, numerous articles appearing in: STEP USA; Journal of Financial Planning; California Trusts and Estates Quarterly; Estate Planning, Trust and Probate News; Trusts and Estates Magazine; Probate & Property. Note Editor, Cornell International Law Journal, 1985-1986. Member: Bar Association of San Francisco (Chair, Probate and Trust Section, 2002); American Bar Association; State Bar of California (Member and Advisor, Executive Committee, Estate Planning, Trust and Probate Section, 1992-1999; Estate and Gift Tax Subcommittee, Tax Section); San Francisco Area Women Tax Lawyers. Fellow: American College of Trust and Estate Counsel. (Certified Specialist, Estate Planning, Trust and Probate Law, The State Bar of California Board of Legal Specialization). Practice Areas: Estate Planning; Trust Administration; Estate Administration. Email: Diana M. Hastings |
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