Lori Winder Livingston focuses her practice in estate planning, trust and probate law, with a special emphasis on advanced planning techniques and related tax matters. Ms. Livingston received an LLM (Masters of Law) in trust and estate taxation from the prestigious Phillip Heckerling program at the University of Miami Law School and has been rated as an AV Preeminent Lawyer by Martindale Hubbell, the highest ranking available. Ms. Livingston has extensive experience in trust and estate administration, resolution of trust and estate disputes, trust and estate litigation, and gift and estate tax return preparation and audit. She has served as trust counsel for clients in many high profile trust and estate litigation matters, and represents some of the larger trust companies and bank trust departments in Orange County and Los Angeles County in matters of trust and estate administration, and estate and gift tax related issues. Ms. Livingston has also received the highly regarded TEP designation as an elected member of the Society of Trusts and Estates Practitioners ("STEP"). STEP is an international body of prominent professional advisors who specialize in inheritance, succession planning, and trust and estate taxation and administration. Ms. Livingston is a member of numerous professional organizations and is the former President of the Tax Section of the Orange County Bar Association. She has served as a member of the Endowment Councils for the Orange County Performing Arts Center, as well as the endowment committees of the American Cancer Society and Orange Coast College.