Mark C. Lehberg

Michelle Graham focuses her practice on estate planning and tax planning strategies for domestic and international clients. She advises U.S. and non-U.S. individuals on tax planning matters, including strategies to minimize global taxation and IRS compliance regarding foreign reporting. Michelle works with non-U.S. individuals investing in the United States and U.S. individuals residing abroad on their U.S. tax filings and global estate planning. Her cross-border experience spans Latin Americ...

David Balfour is a lawyer recognized by Best Lawyers in the practice area of Health Care Law. David practices law in San Diego, California Best Lawyers has recognized David Balfour since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which David Balfour is held by other lawyers.

David’s quick intellect, attention to detail, and ability to see less obvious connections are a winning combination for clients who engage him to solve legal issues stemming from water resources and creditors’ rights. David’s combined experience as a lawyer, whose work has ranged from iconic water rights matters to returning billions of dollars to defrauded investors in equity receiverships, and as an executive, guiding strategy, staffing, solution-based pricing, and more, p...

HFM Partner Susan Mercure specializes in representing high net worth clients in sophisticated estate planning and estate and trust administration. On the estate planning side, Ms. Mercure utilizes techniques to reduce the size of an estate for estate tax purposes and employs other techniques to accomplish the distribution goals of her clients. She effectively communicates technical concepts and is able to convey complex concepts in a way that is easy to understand. She also assists her client...

Callie A. Bjurstrom is a lawyer recognized by Best Lawyers in the practice areas of Litigation - Intellectual Property, Litigation - Patent and Trade Secrets Law. Callie A. practices law in San Diego, California Best Lawyers has recognized Callie A. Bjurstrom since 2019. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Callie A. Bjurstrom is held by other la...

Leslie Ryland is a seasoned attorney who has spent the last three decades representing clients in all types of family law matters, with a special focus on custody issues. She is a Certified Family Law Specialist, a special designation from the State Bar of California reserved for attorneys who have “demonstrated a high level of experience in the specialty field, fulfilled ongoing education requirements and been favorably evaluated by other attorneys and judges familiar with their work.&...

Shannon R. Finley focuses her practice on employment law, representing California employers in disputes ranging from single plaintiff wrongful termination cases to complex class actions, and everything in between. In addition to defending employers in litigation, she provides guidance to employers, advising on best practices to avoid lawsuits before they arise. Ms. Finley is also a speaker and author on issues including best hiring practices, wage and hour law, discrimination, leaves of absen...

Maggie Schroedter is a lawyer recognized by Best Lawyers in the practice areas of Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law, Commercial Litigation and Litigation - Bankruptcy. Maggie practices law in San Diego, California Best Lawyers has recognized Maggie Schroedter since 2022. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which...

A National Practice Devoted To Complex Federal Criminal Defense, Federal and State Habeas Litigation And Other Federal Matters. Ezekiel E. Cortez is a Board Certified Criminal Law Specialist, California State Bar Board of Legal Specialization after passing the federal specialist examination. As a devoted career criminal defense attorney, Mr. Cortez has unwaveringly devoted his practice to the defense of federal criminal cases and other federal matters since 1984. Since 1988 Mr. Cortez has als...

Thomas S. Ingrassia is a founding member of Pettit Kohn Ingrassia Lutz & Dolin, and serves as the firm’s Chief Financial Officer. As co-chair of the firm’s Employment and Labor Department, Tom regularly assists his clients in developing and enforcing appropriate employment practices and policies, investigating claims of employee harassment/misconduct, and defending all forms of employment litigation before State and Federal courts and administrative agencies. Tom has achieved ...