Haeuser Valluzzo & Piasta PC exhibits Birds of A Feather

Haeuser, Valluzzo & Piasta PC is honored to exhibit Athena Ting’s piece Birds of a Feather are Stronger Together that was created for Trashion Fashion, the yearly fashion extravaganza at the crossroads of upcycling, creativity and fashion. This piece also has another element to it, raising awareness about mental health.

This collaborative piece is the work of designer Athena Ting, Keva Tillem, and Jeanie Croshaw. It was based on the interplay between beauty and mental health as the feathers were collected from birds that enjoy the Napa State Hospital as their home.

Did you know that Napa State Hospital is … Read More

HVP Year in Review and 2025 Forecast

HVP Year in Review and 2025 Forecast

Drive Business | Champion Legacy

Where We Stand

Business and estate planning thrive despite economic uncertainties. With a glance in the rearview, we continue to serve individuals, families, and their businesses where it matters most. HVP lawyers provide peace of mind for business growth and estate planning. We are always at the end of the phone or the strokes of a keyboard when you need us.

New Business Law Landscape

Brief businesses on new laws
We advise businesses on new laws, taking a proactive approach, building legal compliance into every new business structure

Trump and the Estate Tax

estates policy With the Trump administration in full swing we are eager to see the fate of the federal estate tax. At the end of this year, the annual estate tax exemption amount, currently at $13.99 million per person, is to sunset and revert to $5 million, adjusted for inflation, which will likely be around $7 million, unless Congress passes further legislation to keep the current exemption amount or repeal the estate tax all together. President Trump has expressed his desire to either extend or repeal the estate tax, although, as for now, he has yet to make any official move on … Read More

March was Women in History Month

Launching toasts to women and local causes that have promoted women, the firm toasted:

Dr. Genevieve Roche, physician turned wine entrepreneur
Sylvia Sebastiani, who ran the show at Sebastiani in the 1980s,
Catherine Poppe, Victorian entrepreneur and past owner of our beloved office space,
Marilyn Goode, social activist and environmental conservationist,
Anina Porter Fuller, special education teacher and artist
Sondra Bernstein, iconic entrepreneur and innovative artist
Nancy Parmelee – Sonoma’s second female mayor
And of course, a toast to all things femme at the Sonoma Valley Women’s’ Club

Now, in April, as a society we honor all things pride with … Read More

Women’s History Month – Sylvia Sebastiani

Born in Cordelia, Calif., on May 10, 1916, the former Sylvia Scarafoni moved to Sonoma in 1927 with her parents, who ran a dairy farm in Schellville. Sylvia was the second child of Italian immigrants who ran a dairy farm in Schellville. In 1936 Sylvia married her childhood sweetheart, August Sebastiani, and became his partner in Sebastiani Family Winery, founded by August’s father, Samuele, in 1904. Sylvia focused most of her attention on the home and was known as a superb cook, often preparing feasts of classic Italian dishes for August and his customers and colleagues. In the 1960s, Sebastiani … Read More

Women’s History Month – Dr. Genevieve Marie Donlon Roche

Genevieve was born in 1939, to Oxnard farmers John and Elvira Donlon. She was the eldest child of this first-generation American family as her father emigrated from Ireland in 1921. Growing up in Oxnard, Genevieve would spend her free time playing with her younger brother Shane, swimming at the Ventura State beach, playing various sports and mastering the piano. She excelled in school, both academically and in team sports. She was a star basketball player on her girls’ high school team and served many aces for her school team on the tennis court. Genevieve became the first college graduate in … Read More

Gratitude, Service, and the Quest for Excellence

At its core, gratitude lets us appreciate the here and now instead of always looking for something new to make us feel happier or more fulfilled. As a recent Harvard study notes “Gratitude helps people refocus on what they have instead of what they lack.”

Here at HVP, we are grateful for the rewards of lawyering north of the bustling SF Bay Area. Here we get to practice law, raise our families, and provide civic engagement and service. Our lives are enriched because we get to offer legal advice and services to our friends and neighbors throughout the Wine Country … Read More

Art Walk at HVP on the Plaza

We are excited to host Art Walk with local artists from time to time.

This is your chance to explore local art. We hope you can join us.

Haeuser, Valluzzo & Piasta LLP

466 First Street East, Sonoma CA… Read More

Estate Planning for Digital Assets

As our world becomes increasingly digitized, when we die, we leave an expansive digital footprint. For many, this footprint includes assets, intellectual property and other information such as copyrights, photos, pictures, messages, digital currenc(ies), passwords and more. An ever increasing question is who has access to these things after we leave the planet.

In this situation as in many others, the law often lags behind the issues of the day. This leaves individuals, including estate planners and professional fiduciaries with the question of how to counsel clients as to assets both now and in the future. Presently, the California Probate … Read More

Strategies to Lower Your Property Tax Bill

It’s that time of year when property owners look towards paying that tax bill. Your property tax bill includes payments for various things, other than property tax. In addition to property tax, the bill includes charges for voter approved taxes and direct charges from taxing agencies. These charges are all specifically identified on one’s bill for property taxes. A little-known fact is that these additional amounts sometimes will include various exemptions. The most common is for senior citizens, defined as age sixty-five (65) or older. Luckily for folks reaching this category, they can go through this list of charges and … Read More

HVP New Approach to Legal Services Initiative

This year we are focused on some new ideas to be more present in your lives, combining roots in the community with our deep-seated understanding of how real live translates into your legal needs.

Here are some of the ideas we’re working on to enhance our legal counsel for the families and small businesses upon which Sonoma is based, and for those among us who need our help.

TechForward Sonoma—stay tuned for video featuring an online Sonoma History Tour
CarePartners Initiative—elevating elder care and support
Sonoma History and Local Artist Retrospective—open-door office visits for a glimpse of Sonoma history

Consider a Close Corporation

As a practice serving the legacies of families and their businesses, numerous tools need to be at-the-ready to fit the situation. When it comes to an intimate family business owned by two individuals, there is a particular corporate structure that may be considered: the Close Corporation.

Many think of them as a partnership dressed as a corporation. A close corporation refers to a corporation under Corporations Codes Section 158 and 300(b). In general, this type of corporation involves situations with few shareholders. It is ideal for situations where the owners prefer flexibility, preferring to streamline the usual formalities of … Read More

CarePartners Initiative

Mary Piasta Keynotes Upcoming CarePartners Initiative Program

Five Common Legal Issues Caregivers May Face

In her upcoming keynote address at the CarePartners Initiative Forum on May 6, 2023, HVP partner Mary Piasta combines her estate planning experience with a passion for protecting what matters most to provide a comprehensive overview of the most common legal issues that caregivers caring for older adults with dementia need to consider:

Power of Attorney
Advance Directives
Estate Planning
Putting Together a Care Team
Thoughts on Skilled Nursing and Hospital Stays

Caregivers traverse an unknown terrain of new responsibilities. Come learn how foundational legal documents … Read More

The HVP Experience—What sets us apart?

The HVP Experience—What sets us apart?

Simply stated, HVP lawyers give our clients a competitive edge. Every one of us attended top-ranked law schools, learned our craft from well-recognized legal teams affiliated with sophisticated law firms, and maintain close ties to the communities we serve. We want to be the lawyers you trust to have your best interests at heart, and to go the distance for our clients. As business strategists, we trailblaze an entrepreneurial approach to legal services that realigns traditional service models. How do we do this? Read on.

ABA Approved

Each of our lawyers got their start

Do you want to take your career in a new direction?

Do you want to take your career in a new direction?

What sets us apart from the competition? Everything. We are a community-based law firm focused on the business of law from the perspective of those we serve. We use our knowledge of the law to build a better world starting right here, right now. For more than 100 years, our firm has enhanced and enriched Sonoma and the surrounding community one individual and one business at a time. Our practice includes business, estate planning, real estate, and employment law, meeting personal and business needs with an emphasis on family-owned

Local Law Firm Haeuser, Valluzzo & Piasta Accelerates Growth with Employment Lawyers Wright & Supple

SONOMA, CA – February 6, 2023 – The combination of two local law firms, Haeuser, Valluzzo & Piasta (HVP) and Wright & Supple (W&S) expands HVP’s services to include employment law counsel through a joint effort that redefines collaboration. HVP partners Mary Piasta and Tony Valluzzo continue to reinvent the law firm business model, working with W&S, a women-owned employment law firm led by Mary Wright and Oriet Cohen-Supple. As transformational change continues to rock the legal industry, this innovative approach offers clients the legal services they need across the full spectrum of business and employment law, while controlling costs … Read More

Sometimes an estate goal is to effectively omit someone from the parade of beneficiaries. This type of disinheritance must be done properly to minimize the risk of litigation and maximize distributions to intended beneficiaries.

In 2010, California law added hoops to make disinheritance more difficult to withstand a contest. This law does require specific language in a bequest. California law presumes that direct heirs (children and spouses) will be provided for in one’s estate planning. That said, California, unlike Napoleonic countries does not require this type of gift.

In California, one cannot simply omit them from their Will and/or Trust. … Read More

Wine Country has its beauty, including the many people who flock here to live. It is becoming more common for non-citizens to take up abodes here. This goes back to the founding of Sonoma heavily influenced by international residents. For those interested in a delightful historic recap consider viewing the documentary the Call of the Valley.

The question arises, how does living in the US impact the ability and strategies with estate planning? This is not an easy answer. Often factors relating to citizenship goals can drive a response. These couple with the laws of the citizenship country. For … Read More

The International Side of Estate Planning

Living in a tourist mecca attracts a worldwide community of residents. Often parents relocate from another area to be near their family here in wine country. How they do it has implications for many things, including their estates.

In the realm of estate planning, this means that issues abound relating to the interplay of domestic and international inheritance laws. To the re-locatee, these questions seem simple. To the planner, they are anything but often requiring in depth consideration of the client’s goals, assets, location and legal parameters.

Generally speaking, there are two types of succession law structures, civil and common … Read More

Legacy & Succession

Thomas A. Haeuser

Partner Thomas A. Haeuser takes on new role as HVP advisor and community leader

We are proud and pleased to announce that our long-time partner Thomas Haeuser will be taking on a new role at the firm in the new year. Effective January 1 2022, Tom will continue to serve in an advisory capacity, taking a step back from active practice to focus on community activities. Those around town already know Tom for his presence on the Plaza and his unflagging efforts to make our town and the surrounding community a special place for businesses and families … Read More

Business Compliance

Our year-end checklist provides useful tips for year-round check-ups.

Top 5 Year-end Business Compliance Checklist

Performance and Operations ‒ I have discussed and mapped out performance and operations with management and legal counsel. Yes No
Entity Structure/Governing Instruments ‒ I have reviewed my business entity structure and updated articles of organization/incorporation, operating agreement, bylaws, partnership, or other agreements as needed. Yes No
I am up to date on all corporate formalities for California corporations to maintain my personal liability protection. Yes No
I have finalized my year-end accounting and closed the books for the calendar or fiscal year

Delaware Statutory Trusts

A tool in California that asset protection lawyers use is a Delaware Statutory Trust, otherwise known as a DST. The mechanics are rather simple and set forth in the Delaware Statutory Trust Act. One erects the business structure with the appropriate documentary filings including the naming of non-California agents to act on behalf of the trust. These things together act to limit liability by having the official actors out of state. The out-of-state defendant is harder to involve in a California lawsuit.

The benefits include circumventing the standard California business tax and asset protection. In addition, a DST may be … Read More

Proposition 19 Impacts Family Winery Legacy

1 Reply

A recent legacy case illustrates how Proposition 19 impacts grandparents wishing to leave their family vineyard property to their granddaughter.

Change in the Law
Effective February 16, 2021, Prop. 19 modified the reassessment exclusion for parents and grandparents wishing to pass down their property to their children or grandchildren who were not going to live there, leaving certain estates vulnerable.

What About the Exclusion Limits?
Prior to Prop. 19, primary residences of unlimited value could be transferred avoiding reassessment up to an additional $1 million of assessed value. This also had zero requirement that the child lives at that property. … Read More

Estate Planning Top 10 Checklist

Estate Planning

We can work with you to review your business, real estate, and family holdings for tax issues to craft and maintain your succession plan for life, and what comes after.

Top 10 Year-end Estate Planning Checklist

Personal Status ‒ My health, wealth, and chosen decision-makers are still the same Yes No
Legal Guardians ‒ The legal guardians I’ve selected for my minor children are up to date and consistent with my wishes? Yes No
Legal Documents ‒ I have my legal documents in place including a power of attorney, health care directive, will and (when needed) trust Yes

Real Estate and Elders

Introduction to Elder Abuse, Capacity and Undue Influence

In a recent presentation to realtors, Real Estate and Elders, HVP partner Mary Piasta provided a introduction to elder abuse, capacity and undue influence. Offering a roadmap for understanding and navigating issues of elder abuse in real estate, Mary focused her presentation on the applicable laws, rules and concerns for real estate professionals concerning capacity, financial exposure, warning signs, and resources.

For more information, please email mary@hvplawoffices.com or call 707.996.2131.… Read More

Proposition 19 & Entities

Prop 19 & Entities: Legal Update and Estate Planning Strategy

One of the major exclusions from property reassessment is the exclusion of real property that is owned by a legal entity, such as a corporation, partnership, or LLC, as provided in Revenue & Taxation Code section 64. In a nutshell, it provides that when realty is owned by a legal entity, certain changes in the ownership of the entity do not constate sale of the realty itself, unless a new person or entity gains control of the entity. For example, if real property is owned by a corporation, shares of … Read More

Firm Announcement

HVP Partner Tony Valluzzo Named to 2021 “Lawyers of Distinction” List by Sonoma Magazine

Haeuser, Valluzzo & Piasta LLP is pleased to announce that Sonoma Magazine has named partner Anthony R. Valluzzo for inclusion in its list of 2021 “Lawyers of Distinction” in the category of business law.

Sonoma Magazine’s inaugural “Lawyers of Distinction” list recognizes the county’s top legal practitioners. Candidates who live or work in the greater Sonoma five-county region were peer-recommended. A third-party research firm conducted the peer nominating and vetting process, ensuring its independence and authenticity. Inclusion in the list is based on the opinions of … Read More

Changes to California’s Housing

Described as a critical piece of housing legislation, SB 9 which was signed into law by Governor Newsom this September will no doubt change the future of housing investments and opportunities. The ripples will also extend into property tax issues at a local level.

According to U.S. Census records there are over 6 million detached single-family dwellings in the State of California. Allowing units to be built adjacent to or within existing single family homes might resolve the housing crisis. “The intent of SB 9 is clear – to streamline the process so homeowners can create a duplex or … Read More

HVP’s Tom Haeuser Steps Up to FISH Board of Directors and Sonoma County Library Commission

SONOMA, CA – July 26, 2021 – Prominent business and estate planning law firm Haeuser, Valluzzo & Piasta LLP is pleased to announce that Tom Haeuser, name partner and Certified Specialist in Estate Planning, Trust & Probate Law, has stepped up his roles in two vital community service organizations, Friends Helping Friends (FISH) and the Sonoma County Library Commission. Tom was recently selected President of the FISH Board of Directors, continuing his longstanding affiliation with an organization that has been lending a helping hand to neighbors in need for 50 years. Tom also accepted an appointment to serve a … Read More

Sonoma Law Firm Haeuser, Valluzzo & Piasta in Growth Mode – Adds Staff for Concierge Services

SONOMA, Calif. – May, 2021 – Reinventing the law firm business model, HVP lawyers return to the basics of legal services with an emphasis on lawyers and staff working together to offer a concierge service experience. The addition of staffers Lori Beth Merrill and Penny Martin underscores HVP’s long-standing reputation for working seamlessly with clients. Committed to providing the ‘white glove’ treatment . Penny’s adept management of client-attorney interactions and communications and Lori Beth’s background as a real estate appraiser complement the legal services offered by HVP’s three partners, Thomas A. Haeuser, Anthony R. Valluzzo, and Mary Piasta.

The firm … Read More

Femme Project

Results-driven representation in key areas of law including issues impacting women

There has never been a better time in history to be a woman, yet women still face a daunting array of challenges, especially when it comes to legal issues. We work hard to make our services accessible to those who need us most.

The Femme Project draws together professionals committed to exceptional client service, focused on those who serve the unique needs of women or those who identify as them. Collectively, we leverage our deep trench of resources for women whether it is in finance, tax, real estate, banking, … Read More

Virtual Fiduciary Presentation

Fiduciary originates from Latin fidere, which means “to trust.”

Join the discussion between lawyer Mary Piasta and Lori Beth Merrill of Haeuser, Valluzzo & Piasta LLP as they discuss the things you want to know about fiduciaries, what they are, how they are regulated, and how they can help loved ones.

In case you missed it…

Click here to view the video courtesy of Vintage House Sonoma… Read More

AB 5 – Independent Contractors

In 2020, AB 5 was a big topic of discussion as it narrowed the appropriate use of independent contractors. This year there are two legal actions that loosen the corset of AB5.

AB2257 and PROP 22 exempted app-based delivery and transport companies if certain things are met. AB 2257 recasts and clarifies various exemptions including but not limited to:

Business to business referral agency
Professional services
music
Journalists
Copyeditors
All sorts of creatives
Appraisers, insurance underwriters
Landscape architects
Consulting
International exchange programs
Animal services
Something I need desperately – salon services. . .
“specialized consulting services”

The above are all … Read More