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| Michael L. Gianelli, Shareholder at Gianelli & Associates A Professional Law Corporation |
| Address: 1014 16th Street P.O. Box 3212, Modesto, CA 95353 |
| Practice:Business Planning; Estate Planning; Business Transactions; Probate; Trust Law |
| Admitted:1976, California |
| Law School:McGeorge School of Law, University of the Pacific, J.D., 1976 |
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| Louis F. Gianelli, Retired Partner at Gianelli & Associates A Professional Law Corporation |
| Address: 1014 16th Street P.O. Box 3212, Modesto, CA 95353 |
| Practice:Estate Planning; Probate; Trusts; Business Planning; Corporate Planning |
| Admitted:1972, California |
| Law School:Humphreys College, J.D., 1972 |
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| David L. Gianelli, Shareholder at Gianelli & Associates A Professional Law Corporation |
| Address: 1014 16th Street P.O. Box 3212, Modesto, CA 95353 |
| Practice:Estate Planning; Probate; Trusts; Business Planning; Corporate Planning; Taxation |
| Admitted:1985, California; 1986, U.S. Tax Court |
| Law School:McGeorge School of Law, University of the Pacific (J.D., 1985; LL.M., Taxation, 1986) |