|
Ms. Fred�s practice includes various areas of tax law with strong emphasis on land conservation transactions and nonprofit tax issues. Ms. Fred serves clients on all aspects of land conservation law, including drafting and customizing conservation easements and related documents, analyzing the state and federal income, gift, and estate tax implications of employing various conservation approaches, and negotiating with landowners, tax-exempt organizations, and governmental agencies. Ms. Fred's tax practice also includes counseling taxable and tax-exempt entities on myriad corporate governance and tax-related issues and assisting clients with estate and gift planning and administration. Professional Activities Ms. Fred is a member of the State Bar of California and the Taxation Section of the San Francisco Bar Association and is admitted to appear before the United States Court of Appeals for the Ninth Circuit. Before attending law school, Ms. Fred worked for several years in the conservation movement in Northern California, including co-founding the Humboldt Watershed Council and acting as its Executive Director, serving on the board of directors of a land trust, producing conservation education materials, and participating in conservation related litigation. Prior to joining the firm, Ms. Fred served as a judicial law clerk to the Honorable Melvin Brunetti of the Ninth Circuit Court of Appeals in Reno, Nevada. Education - Ms. Fred graduated with high honors and high distinction in Russian and Eastern European Studies from the University of Michigan in 1993. In 2003, Ms. Fred earned her law degree, summa cum laude, from the University of California, Hastings College of the Law, where she was elected to the Order of the Coif and the Thurston Society. Ms. Fred successfully completed Hastings�s Tax Concentration Program and received the 2003 Arthur Andersen Prize in Taxation. During her three years at Hastings, Ms. Fred had the opportunity to extern with the Honorable Marilyn Hall Patel, Chief Judge of the Northern District of California, as well as with the Honorable Carlos Moreno, Associate Justice of the California Supreme Court. Ms. Fred has published various articles on land conversation issues in the Hastings Law Journal and The Back Forty Newsletter of Conservation Law. | 