STEVEN B. KRAY is an AV rated member of the California Bar, a Certified Public Account and has been practicing law and tax and estate planning since 1977. Mr. Kray is experienced in the handling of the most complicated asset transfers between and among corporations, estates, trusts, individuals, etc., and also handles the most basic forms of estate planning. He was legal counsel to the Fluor family in the Estate of J.R. Fluor, deceased 1986 and at that time, he developed an expertise in “Asset Protection” as an integral part of estate planning.  Mr. Kray is one of the first California attorneys to find creative uses of the Business Trust. A former managing partner and head of the California estates and trusts department for the country's largest law firm, Mr. Kray now practices both basic and sophisticated estate planning, and represents closely held businesses in all areas, including formation, mergers and acquisitions, intellectual property/license agreements and strategic tax and business planning. Mr. Kray was born in Los Angeles, California, May 21,1952; admitted to bar, 1977, California; 1982 U.S. Tax Court and U.S. Court of Appeals (9th Circuit); 1983 U.S. Supreme Court; 1979 certified Public Accountant. Education: San Diego State University (B.S. with Honors and Distinction in Accounting, 1973); University of Southern California (J. D.,1977).

LON T. STEPHENS is an AV rated member of the California Bar. Mr. Stephens was the former President of the Tax Section of the Orange County Bar. He represents entrepreneurs and serves as corporate counsel for all types of businesses and is very involved in all aspects of their operations.  These include engineering,  construction, including general and subcontractors, computer hardware manufacturers and distributors, real estate development and developers, financial services, food services, medical services and physician groups, restaurants and beverage companies, and toy manufacturers and distributors. Mr. Stephens was born in Lynwood, California, September 3, 1955; admitted to bar, 1980, California;  the U.S. Tax Court and U.S. Court of Appeals, Ninth Circuit in 1981; and the U.S. Supreme Court in 1991. Member: Orange County Bar Association (President, Tax Section, 1986) and Beta Gamma Sigma.  Education: California State University, Fullerton (B.A., in Accounting, 1977); Pepperdine University School of Law (J.D., 1980).

800 Web Mall, Temecula, CA
Aids Research/Support Foundation, a nonprofit corporation, Newport Beach, CA
AMN Television Marketing, Gardnerville, NV
Anagraph, Inc., Costa Mesa, CA
Armour Building Company, Newport Beach CA
Caudill & Associates Inc., Anaheim, CA
CBS Software, Inc., Glendale, CA
CMS Peripherals, Inc., Costa Mesa, CA
David Rickey & Company, Costa Mesa, CA
Diversified Resolutions, Inc., Newport Beach, CA
EuroDesign Cabinets, Inc., Chino, CA
GLP Karjala Associates, Costa Mesa, CA
Graybill Medical Group, Inc., Escondido, CA
Hansen Beverage Company, Anaheim, CA
Heaven on Earth Ministries, Meadow Vista, CA
Home Americair of California, Costa Mesa, CA
Houlihan, Lokey, Howard & Zukin, Jim Zukin, Los Angeles, CA
Insulcom Contractors, Inc., Lake Forest, CA
Jezowski & Markel Contractors, Inc., Orange, CA
Marmac Engineering & Construction Management, Cypress, CA
McCormick Construction Company, Burbank, CA
Mendoza, Dillon & Asociados, Inc., Newport Beach, CA
Meridian Pacific, Irvine, CA
Midas Muffler Shops of Palo Alto, San Jose, Fresno, and San Mateo, CA
NTI Ron Spire, Los Angeles, CA
One Source Industries, LLC, Laguna Niguel, CA
Protection One Alarm Monitoring Services, Inc., Los Angeles, CA
Resource Builders, Inc., San Clemente, CA
Sherman & Parent Ins., Brokers, LLC, Newport Beach, CA
Southwest Building Services, Inc., Los Angeles, CA
The IFM Group, Inc., Anaheim, CA
The West Coast Group, Santa Fe, New Mexico
Tranamerica Plastics Corporation, Ontario, CA
Universal Reproductions South, Inc., Irvine, CA
Walz Postal Solutions, Inc., Fallbrook, CA
World Wide Security Services, Laguna Hills, CA
Wyclif Bible Translators, Orlando, FL

Dean Sperling, Esq., Litigation and Bankruptcy, Santa Ana, CA
John B. Bisnar, Esq., Personal Injury, Irvine, CA
Ord & Norman, Attorneys, International Tax, Century City, CA
Robinson & Campbell, Robert Robinson, Esq., Litigation,Irvine, CA
Roland Day, Esq., Securities, Santa Ana, CA
Sedgwick, Detert, Moran & Arnold, Greg Halliday, Esq., Litigation, Irvine, CA
Silverstein & Huston, Litigation, Santa Ana, CA
Steven Kuhn, Esq., Personal Injury, Laguna Niguel, CA
William G. Lane, Esq., Patents and Trademarks, Irvine, CA

Accetta & Olmstead, Fountain Valley, CA
Allen, Haight & Cooney & Monoghan, CPAs, Irvine, CA
Wright,  Ford & Young, CPAs, Laguna Hills, CA
Christopher K. Wyncoop, CPA, Irvine, CA
Conrad Giedt, CPA, Escondido, CA
Glenn Gelman & Associates, CPAs, Irvine, CA
Jeffry R. Graham, CPA, Santa Ana, CA

The Fluor Family, Mrs. Lillian Fluor, Corona del Mar, CA
The Yorba Family, Mrs. Margaret Yorba, Yorba Linda, CA
Mr. William Long Davenport, Newport Beach, CA
Mr. Norman A. Zahler, Denver, CO
Mr. Guy Baker, Newport Beach, CA
Pastor Tim Timmons, Irvine, CA