West Coast Forum 2023

Katrina (Katy) Crafton Fluet advises ultra-high-net-worth individuals, families and charities on all aspects of federal and state estate, gift and generation-skipping transfer tax matters, charitable planning, estate and trust administration and succession planning for closely-held companies. Katy frequently counsels clients on the structure and implementation of complex, leveraged wealth-transfer techniques, often with a focus on state income tax planning. In addition, she has extensive experience in planning for qualified small business stock (QSBS) and cryptocurrency.

Katy currently serves as the Hiring Partner for the Silicon Valley and San Francisco Offices, and participates in McDermott’s Diversity & Inclusion and Pro Bono & Community Service committees. In addition, she currently serves on the California Lawyers Association’s Trusts and Estates Executive Committee.

Katy has lectured to regional and national audiences on a broad variety of topics in estate planning, tax reporting, the effect of spousal rights for property law and tax purposes and the impact of state legislation specific to same sex couples for federal and state transfer and income tax purposes. Katy was a recipient of the Firm’s Pro Bono and Community Service Award in 2010.

While in law school, Katy was an editor of The Elder Law Journal and a Harno Scholar.

Nicole M. Pearl advises clients on estate planning, wealth transfer planning, marital property agreements, business succession planning and post-death administration. Her clients include family offices, entrepreneurs and business owners, real property investors, private equity fund managers, and entertainment industry figures.

Nicole helps high-net-worth individuals pass wealth to the next generation, while minimizing their tax burden. To that end, she creates estate plans and charitable giving programs designed to meet her clients' family succession and wealth management objectives. She also advises families in the creation and ongoing administration of their family offices, and works with business owners to maintain control of their companies through buy-sell agreements or to relinquish control via responsibly conducted transition of ownership to family members or employees.

Nicole primarily works with clients throughout Southern California, but also maintains a statewide practice that includes a strong Northern California client base.

Robert (“Robbie”) Barton represents individuals, families, charitable institutions and foundations, corporate trustees, and fiduciaries in litigation involving complex trusts and estates. He provides guidance on trust and estate administration, conservatorship and guardianship matters, and claims involving elder abuse. Robbie works with clients to develop creative and effective solutions that protect and advance their interests, representing them in high-profile and complex trust and estate disputes in federal, state, and tribal courts throughout the United States.

Widely recognized by his peers as a leading trusts and estates lawyer, Robbie has served on the California Lawyers Association’s Trusts and Estates Executive Committee and was the editor in chief for the Association’s Trusts and Estates Quarterly. Robbie is also the co-chair of the Probate and Fiduciary Litigation Committee as part of the American Bar Association’s Real Property, Trust and Estate Law Section and is an Articles Editor for Probate and Property magazine. He publishes and speaks on new laws and cutting-edge legal issues. Robbie is co-leader of the Firm’s Private Client Disputes Affinity Group.

Laurelle M. Gutierrez has a diverse practice representing high-net-worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth-transfer tax planning, as well as trust and estate administration.

Laurelle has extensive experience in the design and implementation of sophisticated intergenerational wealth-transfer planning strategies. She advises domestic and multinational high-net-worth clients and families to develop and orchestrate innovative solutions around wealth transfer, philanthropic giving and multifaceted estate planning needs. She has advised trustees and executors with complex probate and trust administrations, including successfully representing clients in estate tax and gift tax audits.

While in law school, Laurelle served on the University of San Francisco Law Review. She frequently writes and speaks on sophisticated estate planning and fiduciary income tax issues for professional organizations, including the American Law Institute, the Heckerling Institute on Estate Planning, the State Bar of California and CalCPA.

Daniel (Danny) J. Bell focuses his practice on domestic and international estate, gift and income tax planning. He has assisted clients with cutting-edge estate, income and gift tax mitigation strategies, including domestic and offshore tax compliance, tax controversy and litigation, pre-immigration, expatriation and business succession planning, estate and trust administration, as well as family multigenerational wealth preservation. Danny has also advised high-net-worth individuals with sophisticated tax and wealth transfer planning and implementation.