Roskoph Associates Professional Corporation RE: Law Firm Consolidation I am pleased to announce that Roskoph Associates Professional Corporation has joined forces with the attorneys we have been sharing space with for 10 years. These individuals are all in the estate planning field and give us greater depth and the promise of continuity. The new firm, Crist Biorn Shepherd & Roskoph will maintain its offices at two Palo Alto locations. I will be serving in an "of counsel" role (meaning I am independent and not a partner) but continuing to work full-time. Robert K. Roskoph is a full partner. This new association will allow us to continue to serve the wide variety of clients we have represented in estate planning and administration, tax planning and small business ventures and provide future continuity. I will retain the website of Roskoph.com and encourage you to continue to visit it frequently for periodic updates in the law. Paul H. Roskoph