Speaker:       Kyle C. Martin, Esq.

                      Supervisory Attorney (Estate Tax)

                      Internal Revenue Tax

Topic:           Recent Developments in Estate

                     and Gift Tax from a local IRS

                     Estate Tax Manager

Cost:            No charge to SFPA Members

                     No charge to SFSU Paralegal

                     Students

                     $25.00 to Non-Members, Payable

                     at the Door   

1 California MCLE general credit hour will be

given.