Motion-Secondary: IN RE: STAN KWONG IRREVOCABLE TRUST II

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Phil Foster (SBN 262120)
TOUR-SARKISSIAN LAW OFFICES, LLP
211 Gough Street, Third Floor

San Francisco, CA 94102

(415) 626-7744 telephone

(415) 626-8189 facsimile

phil@tslo.com

Attorneys for Respondent
JEANNE KWONG

Petitioner,
ve
JEANNE KWONG, individually and as a
former trustee of the Stan Kwong Irrevocable
Trust II,

Respondent.

AND RELATED CROSS-PETITIONS.

SUPERIOR COURT OF THE STATE OF CALIFORNIA
COUNTY OF SAN FRANCISCO

PROBATE DIVISION

ELECTRONICALLY

FILED

Superior Court of California,
County of San Francisco

02/03/2017
Clerk of the Court
BY:LYDIA PAREDES

Deputy Clerk

SUPPLEMENTAL DECLARATION OF
COUNSEL PHIL FOSTER IN SUPPORT OF
MOTIONS FOR SUMMARY JUDGMENT OR
IN THE ALTERNATIVE SUMMARY
ADJUDICATION

Date:

February 9, 2017
Thursday
Time: 1:30 PM
Dept. 204
Location: 400 McAllister Street
San Francisco, CA 94102
Judge: Hon. John K. Stewart
Action filed: May 12, 2010
Trial date: February 27, 2010

DATE APPROVED BY LESLIE GOMEZ |
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I, Phil Foster, declare:

1, I am an attorney licensed to practice in the courts of the State of California. I am an

associate attorney with the Tour-Sarkissian Law Offices, LLP, the attorneys of record for Respondent

SUPPLEMENTAL DECLARATION OF COUNSEL PHIL FOSTER IN SUPPORT OF MOTIONS FOR,
SUMMARY JUDGMENT OR IN THE ALTERNATIVE SUMMARY ADJUDICATION

1JEANNE KWONG. I have personal knowledge of the matters set forth herein and could testify
competently thereto if so called.

2 I submit this declaration to attach the charts requested by the Court at the January 26,
2017 hearing on Respondents’ motion for summary judgment/adjudication.

3. The four flowcharts attached hereto illustrate the four “scenarios” that the Court
requested the parties illustrate in chart form. On each of the flowcharts, the assets passing to Petitioner
JENNIFER SHUK-HAN KWOK (“Jennifer”) are shaded in red, and the assets passing by Stan’s $3.5
million exemption from federal estate tax are shaded in blue.

4. Attached hereto as Exhibit “A” is what the Court requested as Scenario #1. The $3.5
million exemption covers the $1 million death benefit to Stan’s mother, leaving a balance of the
exemption ($2.5 million) to be used for the Bypass Trust to Stan’s children, sister, and nieces. All
remaining assets pass to Jennifer. Jennifer receives everything in Stan’s global estate /ess $3.5 million
= $17.5 million.

5. Attached hereto as Exhibit “B” is what the Court requested as Scenario #2. The $1
million death benefit is hypothetically paid to Jennifer. Since the death benefit was paid to Jennifer, it
did not use any of the exemption. The entire $3.5 million exemption is available for the Bypass Trust
for Stan’s children, sister, and nieces. All remaining assets pass to Jennifer. Jennifer receives
everything in Stan’s global estate /ess $3.5 million = $17.5 million.

6. Attached hereto as Exhibit “C” is what the Court requested as Scenario #3. The $3.5
million exemption covers the $1 million death benefit to Stan’s mother, leaving a balance of the
exemption ($2.5 million) to be used by the gift disclaimer to Jennifer’s children. All remaining assets
pass to Jennifer. Jennifer receives everything in Stan’s global estate /ess $3.5 million = $17.5 million.

7. Attached hereto as Exhibit “D” is what the Court requested as Scenario #4. The $1
million death benefit is paid to Jennifer. Since the death benefit is paid to Jennifer, it did not use up

any of the exemption. The entire $3.5 million is available to be used by the gift disclaimer to the

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SUPPLEMENTAL DECLARATION OF COUNSEL PHIL FOSTER IN SUPPORT OF MOTIONS FOR
SUMMARY JUDGMENT OR IN THE ALTERNATIVE SUMMARY ADJUDICATIONchildren. All remaining assets go to Jennifer. Jennifer receives everything in Stan’s global estate Jess
$3.5 million = $17.5 million.
I declare under penalty of perjury under the laws of the State of California that the foregoing is

true and correct. Executed on February 3, 2017 at San Francisco, California.

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PHIL FOSTER

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I am employed in the City and County of San Francisco, State of California. ] am over the age
of eighteen and not a party to the above-captioned action. My business address is 211 Gough Street,
Third Floor, San Francisco, California 94102. On the date below, I served the following document(s)
on all interested parties:

SUPPLEMENTAL DECLARATION OF COUNSEL PHIL FOSTER IN SUPPORT OF
MOTIONS FOR SUMMARY JUDGMENT OR IN THE ALTERNATIVE SUMMARY
ADJUDICATION

[XXXX] (BY EMAIL SERVICE) causing the documents to be sent to the person(s) registered to
receive electronic service in this matter via File & ServExpress. J did not receive, within a
reasonable time after the transmission, any electronic message or other indication that the
transmission was unsuccessful.

[XXxXxX] (BY FIRST CLASS MAIL) I am readily familiar with my office’s practices for
collection and processing of correspondence for mailing with the United States Postal Service.
It is deposited with the U.S. Postal Service on the same day in the ordinary course of business.
On the date shown below, I placed a true copy enclosed in a sealed envelope with First Class
postage thereon fully prepaid in the United States mail in San Francisco, California, addressed
as follows:

SEE ATTACHED SERVICE LIST.
[ ] (BY PERSONAL SERVICE) causing to be delivered by hand and leaving a true copy
with the person and/or secretary at the address shown below:
I declare under penalty of perjury under the laws of the State of California, that the foregoing is

true and correct. Executed in San Francisco, California, on February 3, 2017.

vie

PHIL FOSTER

PROOF OF SERVICERichard Bryan

Bryan Hinshaw, PC

425 California Street, Suite 300

San Francisco, CA 94104

Attorneys for Respondent FENG OUYANG

David Wakukawa

Markun Zusman & Compton LLP

465 California Street, Sth Floor

San Francisco, CA.94104

Attorneys for Respondent GARY WONG

Daniel Bernhard

Freeland Cooper & Foreman, LLP

150 Spear Street, Suite 1800

San Francisco, CA 94105

Attomeys for Respondent JENNIFER SHUK-HAN WONG

PROOF OF SERVICE