Timo Ruikka

John W. Ambrecht is a founding partner of Ambrecht & Martinez LLP in Santa Barbara, California. For more than five decades, he has focused on integrating sophisticated estate and tax planning strategies for individuals, families, and closely held businesses. His work frequently involves planning for family business succession, helping clients structure transitions that address tax considerations while supporting long‑term continuity. Mr. Ambrecht’s practice includes Tax Law, with an...

Mike Scheier is a trial lawyer who also helps our clients manage their litigation risks and achieve cost-effective non-litigation solutions. His practice is concentrated in the defense of ERISA fiduciary duty claims, and defending corporate directors and officers in state law actions alleging breaches of fiduciary duties. Mike also focuses his practice in enforcement of creditor’s rights, and has developed extensive experience in bankruptcy court and state law insolvency and collection ...

Rich Marcolus is a is a Certified Workers’ Compensation Lawyer with over 20 years of experience. He paid for his education by working as a carpenter while attending Seton Hall University. It was while working as a carpenter, observing the abuse workers received from employers and insurance companies that he decided to become an attorney. Rich has handled every type of compensation case from falls from scaffolding to lifting injuries. He has handled occupational claims such as pulmonary ...

Samuel L. Levy focuses his practice in the areas of taxation, real estate and corporate transactional planning, real estate syndication, estate and business planning, and probate law. His real estate activities have included joint venture negotiation and formation for major real estate projects, syndication of real estate investment funds to pension and institutional investors, and counseling concerning real estate investment, financing and disposition structures. Sam's estate planning and pr...

Marc Grossberg's primary practice is representing clients in tax controversies at the examination, Internal Revenue Service appeal and trial and federal appeals levels, collection issues and pre-IRS examination compliance issues, including filing and foreign accounts and unique issues. Recent representations include bringing taxpayers "in from the cold," meaning assisting them in becoming compliant with the Internal Revenue Service before the Internal Revenue Service has discovered the non-co...

Nicole G. McDonough is a Member of the Sills Cummis & Gross Litigation Department. She has a diverse litigation practice, which includes commercial, trust and estate, family, intellectual property, and real estate litigation matters. Known for her responsiveness and availability to her clients, Nicole McDonough is a seasoned litigator with a reputation for being a passionate and creative advocate.

Richard M. Wilner is a lawyer recognized by Best Lawyers in the practice area of Immigration Law. Richard M. practices law in Costa Mesa, California Best Lawyers has recognized Richard M. Wilner since 2018. 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 Richard M. Wilner is held by other lawyers.

For more information, please visit www.gibsondunn.com/lawyer/estrada-miguel-a/ .

Elizabeth Stallard is a lawyer recognized by Best Lawyers in the practice area of Litigation - Labor and Employment. Elizabeth practices law in Sacramento, California Best Lawyers has recognized Elizabeth Stallard 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 Elizabeth Stallard is held by other lawyers.

Matthew J. Goggin has successfully represented clients for over 25 years in patent litigation involving a broad spectrum of technologies spanning the commercial world – everything from flytraps and pitchforks to polymer gels, acoustical insulation, respirator masks, cardiovascular stents, prescription drugs, and patented features used in smartphones.