JEFFREY D. LEWIS Email: JeffLewis@Reish.com Jeff Lewis has been a partner of Reish & Reicher since 1999, practicing in the areas of tax and estate planning, probate and trust administration, general business, and transactional, and real estate law. Areas of Practice Tax, Estate Planning and Probate Business Professional Experience Jeff represents privately-held businesses as outside counsel in their day to day legal matters. He works with business owners and other individuals concerned with amassing and preserving their estates. He works closely with accountants, investment consultants, life insurance agents, and other client advisors to assure each matter is reviewed from every perspective. His legal career began in 1974 at a small Beverly Hills law firm. During his tenure with the firm, he became head of their practice in estate planning and professional corporations. He formed his own firm in Century City in 1980, continuing his practice in the areas of estate planning, business, tax, and real estate. In 1990, Jeff joined a Beverly Hills law firm, directing their estate planning, business, taxation, and real estate departments. Admitted to practice in both California and Montana and before the United States District Court, Central District of California, Jeff is a member of the California and Montana State Bar Associations, the Los Angeles County Bar Association, was an active member of the Executive Committee of the Trusts and Estates Section of the Los Angeles County Bar Association from 2001 to 2004, and is co-chair of the MAP (Managing an Accounting Practice) Committee of the Los Angeles County Chapter of the California Society of Certified Public Accountants. Jeff was selected as a Southern California "Super Lawyer" in both 2005 and 2006 by Law and Politics and Los Angeles Magazine publications, based on ballots to 65,000 attorneys in Southern California asking them to identify the best lawyers they had personally observed in action. Fewer than five percent of all the eligible attorneys are chosen for this recognition. In addition to his law practice, Jeff taught Business Law at California State University, Northridge for ten years and has served as Judge for client counseling competitions at USC Law School. He was a founder of the Flathead Community Foundation and instrumental in obtaining its public charity status and income tax exemption. Currently, he is on the Board of Directors and vice-president of the Flathead Community Foundation and on the Board of Directors of the West Shore Community Library in Lakeside, Montana. Presentations Jeff is a frequent lecturer on estate planning and charitable giving, professional corporations, general business law, and real estate law at industry conferences, business and civic organizations. He leads seminars in estate planning for groups such as PaineWebber, Northwestern Mutual Life, Sun Financial Group, and Penn Mutual Life. For organizations such as the American Red Cross, City of Hope, Boys and Girls Clubs, and Kiwanis International, he speaks on the subjects of estate planning and charitable giving. Jeff also lectures on professional medical services practices to such groups as the American Medical Association, Children's Hospital, USC/County General, Whittier Presbyterian Hospital, Orange County Medical Association, Martin Luther King Hospital, Drew Medical School, USC Dental School, and the Physicians Management Group. He was a featured speaker on Financial News Network on the topics of professional corporations and tax planning for professional athletes. Published articles include "Life Insurance Policy in Marital Settlement," California Lawyer, July 2002; "Buy-Sell Agreements Offer Hedge Against Unforeseen," Los Angeles Business Journal (May 6, 2002); "Transferring Assets After Death Without Probate," Los Angeles Daily Journal (July 13, 2001); "How to Make Taxable Gains on Real Property Disappear," Accounting Today (June 26-July 9, 2000); "Danger in Not Asking: Even without Pre-Death Planning for a Spouse Who Isn't a U.S. Citizen, the Marital Deduction May Survive," Practical Accountant, April 2000, and "Professional Corporations in California," The Business Law Forum. Education Jeff received his J.D. from the University of California at Berkeley - Boalt Hall School of Law. He graduated, magna cum laude and Phi Beta Kappa, with a Bachelor of Arts degree from the University of Southern California. He also received the Order of the Palm (Outstanding Senior) and earned a Certificate in Economics from Cambridge University, England.