Estate Planning—Attorneys*

John M. Goralka and the Goralka Law Firm provide creative solutions for the many challenges facing their clients. The firm is committed to excellence and focuses on providing guidance for large, tax-sensitive estates in addition to prompt cost-effective estate planning and assistance for families with small-and medium-sized estates.

Mr. Goralka is a frequent lecturer and author for legal education programs for attorneys and for certified public accountants (CPAs), including those presented through the National Business Institute, Lorman Educational Services and Sterling Educational Services. He also conducts seminars for The Golden 1 Credit Union, Merrill Lynch, the Wealth Management Program through the UC Davis extension and for other financial services companies. He appeared on FOX40 News and has been quoted in Comstock’s Magazine, Sacramento Magazine and other publications regarding estate planning issues.

Mr. Goralka is a Certified Specialist in Taxation Law and his practice consists exclusively of Estate Planning, Business and tax matters. To become a Certified Specialist, Mr. Goralka demonstrated a high level of experience and received favorable evaluations from other attorneys and judges who are familiar with his work. He earned a B.S. Degree in Accounting and successfully completed the California Certified Public Accountant examination. Mr. Goralka was previously an income tax auditor and hearing officer with the California Franchise Tax Board. He received his Juris Doctor (with distinction) and his LL.M. Degree in Taxation from McGeorge School of Law. Mr. Goralka is a member of the Business, Taxation, Estate Planning and Probate Sections of the California, Sacramento County Bar Association, the Order of the Coif and the Sacramento Estate Planning Council.

Mr. Goralka has 21 years of experience focused on Estate Planning and administration matters. This experience enables Mr. Goralka to provide cost-effective and prompt solutions to his client's estate planning needs.

Gina B. Leguria, Attorney at Law, focuses her legal practice on Estate Planning, Medi-Cal Planning and Elder Law. She is dedicated to protecting families from the devastating legal effects of disability and death. Through proper planning, individuals and families can avoid unnecessary court proceedings, protect their assets, continue their legacies through strategic charitable giving and provide for the security of loved ones.

Ms. Leguria graduated from California Polytechnic State University, San Luis Obispo, majoring in Agricultural Business Management. She has a Master’s in Business Administration from Golden Gate University, San Francisco, and was awarded a Juris Doctor from University of Pacific McGeorge School of Law.

Ms. Leguria learned firsthand the effects of failing to plan when her rancher father was killed in a vehicle accident without any planning documents in place requiring her to probate her father's extensive estate, including business and cattle operations. As a result, she became determined to help others avoid the added devastation of an often complicated and expensive legal process. Gina combines a background in public service with a wide range of legal and personal experience to provide clients with a uniquely practical perspective.

Ms. Leguria has partnered with Northern California Estate Planning Counselors, LLP, which has been awarded the top AV rating by the Martindale-Hubbell Law Directory, the legal profession's preeminent rating service for attorneys and law firms. The AV rating is the highest rating bestowed by Martindale-Hubbell and is earned by a relatively small number of law firms and attorneys meeting their highest rating criteria.

Ms. Leguria is a member of the American Academy of Estate Planning Attorneys, an exclusive member organization serving the needs of attorneys committed to providing their clients with excellence in estate planning.

Additionally, Ms. Leguria does volunteer work for the Diabetic Youth Foundation and the Juvenile Diabetes Research Foundation.

Richard W. McGinnis is a California attorney with over 25 years experience in the preparation and administration of Revocable Living Trusts. His law practice focuses exclusively on Estate Planning and Elder Law issues, including access to Medi-Cal and Veterans’ Pension Benefits. His goal is to provide clients with comprehensive legal advice they can understand and prepare estate planning documents which will protect their families, avoid unnecessary costs, preserve assets and minimize or eliminate taxes. Mr. McGinnis views estate planning as a continuous process and never bills his trust clients for telephone calls.

Mr. McGinnis is a Professor of Business Law at Sierra College. He is an award-winning speaker who has conducted hundreds of estate planning classes and seminars for businesses and educational institutions, including The Golden 1 Credit Union, MTI Western Business College, Sacramento City College, California Paralegal College, Justice University School of Law, and The Learning Exchange. He has been a featured presenter on Community Access Television and has been quoted as an estate planning expert in The Sacramento Bee.

Mr. McGinnis is a graduate of the University of San Francisco School of Law and a member of the California State Bar Wills and Trusts Section, The National Academy of Elder Law Attorneys and California Advocates for Nursing Home Reform. Mr. McGinnis is an active volunteer with the Voluntary Legal Services Program which renders pro bono (free) legal services to low-income clients and seniors through Legal Services of Northern California.

Timothy P. Murphy is an Estate Planning and Elder Law Attorney whose practice emphasizes helping people build, preserve and pass on their wealth. He works with clients to accomplish their goals while avoiding unnecessary court proceedings and minimizing or eliminating exposure to death taxes. He also assists clients with long term care planning, including Medi-Cal and Veterans Benefits. Mr. Murphy has practiced law in the Sacramento area for over 26 years.

He has written a regular column on legal issues for Senior Magazine and has been a regular featured guest on the Money Experts radio program heard locally on KFBK (AM 1530).

Mr. Murphy has been awarded the top AV rating by the Martindale-Hubbell Law Directory (www.martindale.com), the legal profession’s oldest and pre-eminent rating service for attorneys and law firms.

Mr. Murphy is active in numerous professional activities including serving as a pro tem judge and arbitrator for the local courts. He is also a regular presence at attorney and financial advisor continuing education programs.

Mr. Murphy is a member of the Board of Governors of the American Academy of Estate Planning Attorneys, an exclusive member organization of estate planning attorneys. He is also a member of the National Academy of Elder Law Attorneys, the premier organization of attorneys assisting clients with the myriad of issues relating to aging and long-term care. He has served on the Governing Board of the Area 4 Agency on Aging, which funds over $8 million to local senior programs, as well as a Member and former Chair of the Yolo County Commission on Aging.

Mr. Murphy graduated magna cum laude with distinction from the University of Colorado and earned his law degree at the University of California, Hastings College of the Law, where he served as Managing Editor on the law review. Tim also was elected into Phi Beta Kappa, the National Honor Society.