Attorney Biography:

	Gary A. Foltz

Gary A. Foltz is an attorney in private practice with more than 23 years experience in Riverside, California. Licensed as an attorney in California, Mr. Foltz is a member of the State Bar of California, the Riverside County Bar Association, and the American Bar Association.  He is admitted to practice before all California courts, the United States Tax Court, and the United States District Court for the Southern and Central Districts of California .   Mr. Foltz's practice concentrates on business, tax, and estate planning matters.  He has lectured extensively to groups regarding estate planning, charitable giving, business planning and other issues of concern to small businesses. Mr. Foltz holds a B.A. in Political Science from Valparaiso University and a J.D. from California Western School of Law where he graduated Summa Cum Laude.  He also holds a Certificate in Taxation from the University of San Diego School of Law.