Need a fiduciary accounting and not really sure where to start? This pre-intensive on fiduciary accounting will cover the basics from getting started to reviewing the accounting through the eyes of the court. Our speakers will walk through the concepts used to prepare a fiduciary accounting, accounting examples, and how to present your accounting to the court. The course will include comments on investment portfolios, common issues and judges notes.
An Accounting Preparation Primer And The Court’s View Of The Perfect Accounting
Kelly Murphy Berlingeri, Esq., currently serves as the Probate Examiner for the Superior Court of California, County of Ventura County, where she focuses primarily on reviewing conservatorships, guardianship and special needs trust accountings. Prior to joining the court, for fifteen years Ms. Berlingeri practiced as a contract attorney with over twenty law firms in Ventura County, focusing primarily on fiduciary accounts and reports. Her private practice also emphasized on estate planning, trusts, conservatorships, and estate administrations. Prior to opening her own firm, Ms. Berlingeri worked for five years for a civil litigation insurance defense firm in Camarillo, California. Before attending law school, she gained valuable and practical financial knowledge while working for six years at various financial institutions.
In 2007, Heather founded Fiduciary Accounting Services, LLC (FAS) with the understanding that many attorneys, accountants, and bookkeepers do not have the time, resources, or expertise to the prepare thorough and accurate accountings in accordance with the California Probate Code. Today, Heather is recognized as one of the most skilled practitioners of fiduciary accounting in the state.
Heather co-authored the Fiduciary Accounting Handbook, Chapters 3 and 16, published by Continuing Education of the Bar (CEB 2015) as updated in 2020. She has presented and provided fiduciary accounting instruction to professional organizations throughout California. Heather has been
appointed Referee (Section 639), providing review and recommendations to the court regarding the approval of fiduciary accountings. She is a member of the East Bay Trusts & Estates Lawyers, Diablo Valley Estate Planning Council, and Professional Fiduciary Association of California.
Hon. Judge Roger Lund
Roger L. Lund is a judge for the Superior Court of Ventura County in California. He was appointed by Gov. Arnold Schwarzenegger (R) in December 2009. Lund was elected to a full term in 2010 and ran again unopposed in 2016, winning re-election automatically.
Scott MacDonald is the founder and leader of the Special Needs Team at Merrill Lynch, a group of financial advisors and client associates dedicated to enhancing the long-term well-being of special-needs, disabled and elderly individuals by offering financial advice and guidance. Scott joined Merrill Lynch in 1987 and has spent his entire career addressing the unique needs of society’s most vulnerable members.
Passionate about his work, Scott provides wealth planning and investment management for Special Needs Trusts and other court-supervised trusts, as well as probate investing for Conservatorships and Guardianships. He offers extensive knowledge of various state Probate Code restrictions on investments, as well as the terms of the Uniform Prudent Investor Act. Scott facilitates close collaboration with attorneys, caregivers, trustees, fiduciaries, benefits counselors, and other professionals. A regular lecturer and media contributor, he is the author of numerous articles and publications related to special-needs and elder financial strategy.