Phil Jelsma, Partner, CGS3

Phil Jelsma is partner and chair of the tax practice team at Crosbie Gliner Schiffman Southard and Swanson LLP (CGS3), a California-based commercial real estate law firm. With a 30-year background in real estate exchange transactions, syndications and nonprofit corporations, Mr. Jelsma is widely recognized as a leading joint venture and tax attorneys in California. His practice focuses on limited liability company and partnership business and tax planning, and he regularly advises on entity formation, fiduciary duties, inter-partner relationships, issuance of stock and other ownership interests, recapitalizations and reorganizations, officer and director issues, corporate governance, stock option and appreciation rights plans, and contract preparation.

Since 1989, Mr. Jelsma has been an Adjunct Professor at the University of San Diego School of Law where he specializes in tax law.

PO Box 200 Rancho Santa Fe, California 92067

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