Kenneth H. Wennergren received his Juris Doctor degree from the University of California, Los Angeles (UCLA), School of Law in 1978, and his Bachelor’s degree, with High Honors, from the University of California, Santa Barbara (UCSB) in 1974. He has lectured and published in the areas of estate planning, taxation and business law. Mr. Wennergren is admitted to the State and Federal Courts in California, the United States Tax Court and was also admitted as a solicitor to the Supreme Court of England and Wales in 2003, maintaining a practicing certificate through 2016. Mr. Wennergren has received an “AV” rating (the highest rating possible) from Martindale-Hubbell, the worldwide legal directory. He has written and lectured in the areas of taxation, business and estate planning, including authoring “Non-Retirement Fringe Benefits of Professional Corporations,” Chapter 5, California Professional Corporations, California Continuing Education of the Bar, Fourth Edition, 1987; “The Marital Deduction,” Chapter 13: “Interspousal Property Conversions,” Chapter 14: “Real Property and Farms,” Chapter 16; Estate Planning for the General Practitioner, California Continuing Education of the Bar, 1985 Supplement; and acted as a consultant for Estate Planning Practice, California Continuing Education of the Bar, 1987.