Deb L. Kinney is a partner at Johnston, Kinney & Zulaica, LLP, a CA law firm providing comprehensive estate planning, trust administration, probate services and family law. The practice covers a broad spectrum of families providing foundational estate planning, high net worth wealth transfer, charitable planned giving, non-citizen and international planning and tax analysis for dissolution and divorce with a special understanding of LGBT tax issues. Deb has worked extensively on same sex tax issues with the FTB and the IRS, and she chairs the Tax Equity Project at the LGBT Bar Association. Johnston, Kinney and Zulaica, LLP also has a comprehensive litigation, elder law and special needs practice.