Robert L. Sommers of San Francisco, California, is a sole practitioner, with more than 35 years experience as a practicing attorney. He has represented and advised numerous U.S. and foreign individuals and small companies on a variety of tax, business and estate planning matters since 1976. He has been certified as a Tax Specialist by the California Board of Legal Specialization of the State Bar of California, a distinction earned by less than .05% of all attorneys licensed to practice law in California. He also received a postgraduate legal degree (LL.M.) in taxation from New York University School of Law in 1985, the foremost graduate tax program in the U.S. As a full-time practicing attorney in the heart of San Francisco's Financial District, Robert Sommers owns and operates a law firm that specializes in general tax. He is an acknowledged expert in the field of tax, trust and asset protection law and has written hundreds of articles, columns, and action guides, and spoken at dozens of events.