Tax treatment under Section 83 Internal Revenue Code (IRC) Section 83(a) states that if property is transferred to a person in connection with the performance of services, the fair market value of the property less the amount (if any) paid for such property is included in the taxpayer's gross income when the property becomes transferable or vests (i.e., no longer subject to a substantial risk of forfeiture). Generally, property is "transferable" when it can be sold, assigned, or pledged to a third party. Treasury Regulation § 1.83-3(d)...
Hanson Bridgett LLP
Main Contacts

Scott C. Smith
Partner
Matthew P. Fisher
PartnerOffices
Overview
Hanson Bridgett is a law firm with more than 180 attorneys in offices in San Francisco, Sacramento, the North Bay, the East Bay and Los Angeles. Serving clients since 1958, we are well known in Northern California and have earned a national reputation in many of our practice areas. Our diverse client list includes large national and global companies as well as many governmental entities, regional businesses and individuals. While we keep true to our California roots, our work increasingly takes us across state and national borders. We are a certified B Corp and are socially responsible members of our communities. Our firm is driven by a commitment to diversity, charitable giving, pro bono legal work and hands-on service.
Year this Office was Established: 1958
Lawyers Worldwide: 197
Notable
Areas of Practice
Representative Clients
Professionals
Partners

Samir J. Abdelnour
Partner - Director of Pro Bono and Social Impact
Michelle Akerman
Partner
Howard W. Ashcraft Jr.
Partner
Alexandra V. Atencio
Partner
Andrew A. Bassak
Partner
Jennifer R. Berland
Partner
Alexander Berline
Partner
Edward M. Bernard
Partner
Judith W. Boyette
Partner
Liza C. Bunker
Partner
David Buoncristiani
Partner
Rory J. Campbell
Partner
Joan L. Cassman
Partner
Emily M. Charley
Partner
Jeffrey M. Chu
Partner
Madeline Chun
Partner
Lawrence M. Cirelli
Partner
Michael N. Conneran
Partner
Noel M. Cook
Partner
John T. Cu
Partner
Lisa Dal Gallo
Partner
Jahmal T. Davis
Partner
Michael F. Donner
Partner
James F. Eastman
Partner
Matthew P. Fisher
Partner
Batya F. Forsyth
Partner
Kurt A. Franklin
Partner
David S. Gehrig
Partner
Andrew G. Giacomini
Partner
Patrick M. Glenn
Partner
Joel S. Goldman
Partner
Michael J. Gorback
Partner
Paul A. Gordon
Partner
Theodore A. Hellman
Partner
Adam W. Hofmann
Partner
Miles C. Holden
Partner
Merton A. Howard
Partner
Allan D. Jergesen
Partner
Molly Lee Kaban
Partner
Christopher A. Karachale
Partner
Pamela S. Kaufmann
Partner
Linda E. Klamm
Partner
Michael Y. Lateef
Partner
Jordan A. Lavinsky
Partner
Kristina D. Lawson
Managing Partner
Dorothy S. Liu
Partner
Constance Liu
Partner
David C. Longinotti
Partner
Raymond F. Lynch
Partner
Kimon Manolius
Partner
Sean R. Marciniak
Partner
Jennifer M. Martinez
Partner
Elizabeth J. Masson
Partner
Robert A. McFarlane
Partner
Nathan A. Metcalf
Partner
David J. Miller
Partner
Steven D. Miller
Partner
Patrick T. Miyaki
Partner
Joseph F. Moore
Partner
Shannon M. Nessier
Partner
Nancy J. Newman
Partner
Diane Marie O'Malley
Partner
Teresa V. Pahl
Partner
Matthew J. Peck
Partner
Lisa M. Pooley
Partner
Sandra L. Rappaport
Partner
K. Bradley Rogerson
Partner and North Bay Market Leader
Payam A. Saljoughian
Partner
Brian M. Schnarr
Partner
Deidré A. Schönfeldt
Partner
Allison C. Schutte
Partner
Daren R. Shaver
Partner
Julie A. Sherman
Partner
Scott C. Smith
Partner
Jillian Somers Donovan
Partner
Jonathan S. Storper
Partner
Richard J. Stratton
Partner
Gilbert J. Tsai
Partner
Shayna Mittler van Hoften
Partner
Michael J. Van Zandt
Partner
Mohammad Walizadeh
Partner
Gary A. Watt
Partner
Fred B. Weil
Partner
Garner K. Weng
Partner
Natalie N. Wilson
Partner
Neal L. Wolf
Partner
Samantha D. Wolff
Partner
Alison E. Wright
Partner
Glenda M. Zarbock
Partner
Maggie A. Ziemianek
PartnerAssociates

Brendan G. Adams
Associate
Jillian Ames
Associate
Josue Aparicio
Associate
Cole A. Benbow
Associate
Walter M. Binswanger III
Associate
Breana L. Burgos
Associate
David C. Casarrubias
Associate
Joyce L. T. Chang
Associate
Maureen Chang
Associate
Marc C. Coats
Associate
Kristine L. Craig
Associate
Robert G. Davis
Associate
Ellen K. Demson
Associate
Madison D. DiZinno
Associate
Wilson Feng
Associate
Neema S. Ghiasi
Associate
Celia L. Guzman
Associate
Mikaela C. Habib
Associate
Angela Han
Associate
Winston K. Hu
Associate
Alan D. Linch
Associate
Maribel Lopez
Associate
Dayna D. Louie
Associate
Simran K. Mahal
Associate
Max Martinez
Associate
Ashley Nakai
Associate
Lauren C. Pon
Associate
Robert A. Quiles
Associate
Ellis F. Raskin
Associate
Thomas Rivera
Associate
Niran S. Somasundaram
Associate
Kaden Sundberg
Associate
Gymmel M. Trembly
AssociateOf Counsel

Neil R. Bardack
Counsel
Alan S. Bishop
Senior Counsel
Sheila B. Bridges
Senior Counsel
Patrick Burns
Senior Counsel
Nancy E. Dollar
Senior Counsel
Anthony J. Dutra
Senior Counsel
Stuart L. Eisler
Senior Counsel
Rosanna W. Gan
Senior Counsel
Donnelly A. Gillen
Of Counsel
Catherine J. Groves
Senior Counsel
Sean G. Herman
Senior Counsel
Bradford R. Hise
Partner - General Counsel
Kaylen Kadotani
Senior Counsel
William T. Kellermann
Counsel
Adrianna C. Kourafas
Senior Counsel
Emily Leahy
Counsel
Josephine Mason Petrick
Senior Counsel
Laurel E. O'Connor
Senior Counsel
Ann Mary Olson
Senior Counsel
Geoffrey R. Pittman
Senior Counsel
Neepa P. Ranavat
Senior Counsel
Candice P. Shih
Senior Counsel
Carolyn Steinwedel
Counsel
Rebecca D. Takacs
Senior Counsel
Katherine M. Tsou
Senior Counsel
Michael E. Turner
Counsel
Nicole S. Witt
Senior Counsel
Ronald S. Wynn
Counsel
Elisha J. Yang
Senior Counsel
Jennifer L. Yazdi
Senior CounselOther

Mario Fefee
Marketing ProfessionalArticles
2022 Mid-Year Labor & Employment Seminar On-Demand Video
This seminar included panel discussions with Labor attorneys covering federal and state case updates and new laws since January 2022. The introduction and "housekeeping" for the seminar can be viewed here. Download the full PowerPoint presentation for all sessions » Eyes Wide Shut: Seeing Past Unconscious Bias » Most people think that if they are smart or aware, they can avoid unconscious bias entirely—but this is the wrong approach. Unconscious bias affects everyone, often in ways that are difficult to detect...
Press
Hanson Bridgett Continues Southern California Expansion with Addition of Partner, Alex Baghdassarian
August 1, 2022 (San Francisco, CA) - Hanson Bridgett LLP, an AmLaw 200 law firm serving all of California and beyond, is pleased to announce that Alex Baghdassarian has joined as a Partner in the Los Angeles office. Alex joins the firm's Construction practice, bringing with him a wealth of construction litigation experience. His practice focuses on construction claims relating to construction defects, delays and impacts, and defaults and terminations. Alex also has extensive experience in construction contract drafting and administration. Alex handles binding arbitrations, and jury and bench trials in Federal and State Court, and represents clients in Northern and Southern California...
Hanson Bridgett Adds Counsel to Wine Law Practice, Establishes Presence in Napa and Sonoma
August 1, 2022 (San Francisco, CA) - Hanson Bridgett LLP, an AmLaw 200 law firm serving all of California and beyond, is pleased to announce that Brian Russell has joined as Counsel in the firm's Real Estate + Environment Section. "Brian rounds out our Wine Law Practice and gives us a footprint in the heart of wine country,” said Jordan Lavinsky, who chairs Hanson Bridgett’s Real Estate + Environment Section. “His wine law and land use expertise, coupled with his deep roots in the Napa and Sonoma communities, make him a true standout and asset for our clients...
Blogs
Appellate Insight
A Hanson Bridgett blog updating on current Appellate news/events.
Drone Law Blog
Commercial Drone Use In California - A Legal Blog
HB Briefly
Briefly is designed to provide readers with updates on the latest litigation developments in California. Our focus is on general litigation as well as issues surrounding class actions, products liability, discovery, privacy, cybersecurity, and the professional practice of law.
Infrastructure Law Blog
Insights on California and national public works construction issues