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Richard Samuel Price
Redlands, CA Estate Planning Attorney with 24 years of experience
Free ConsultationEstate Planning, Elder and Probate
New York University School of Law and Western New England University School of Law
R. Sam Price is an experienced and highly educated attorney who’s passionate about helping others. Sam’s exceptional talent is to make complicated legal jargon and court procedures, simple and easy for his clients to comprehend.
Sam is the managing attorney of the growing boutique law practice, Price Law Firm, APC, which focuses on probate, estate planning, trust administration, long-term care planning and litigation. He represents clients in probate matters and prosecutes and defends clients in probate and trust litigation. He made such an impression on an author client that she based a character of a probate attorney on him, in her...
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Robert Lopez
Corona, CA Estate Planning Attorney with 25 years of experience
Estate Planning, Business, Employment and Probate
University of Southern California Gould School of Law
Are you a small business owner? or thinking about starting a business? Or do you have an existing business that now has a business, contract or employment issue?
With business disputes, we first try to keep a dispute from become a lawsuit. If we can find a way that protects our client and serves their best interest, then we always try that first. If, however, you are already in a lawsuit, then we immediately go to protect our client, keeping in mind what is best for you.
With starting a company, we look at what our client ultimately wants to accomplish....
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Marivel Zialcita
Claremont, CA Estate Planning Lawyer with 22 years of experience
Free ConsultationEstate Planning, Elder and Probate
California Western School of Law
MARIVEL M. ZIALCITA is the founder of MMZ LAW, A Professional Corporation, where she practices in the areas of Trust and Estate, Elder Law, VA Benefits, Special Needs, Conservatorship, Trust Administration and Probate. Ms. Zialcita is a frequent speaker on trust and estate matters and holds memberships in the State Bar of California, Trust and Estate Section, The San Bernardino County Bar Association, Wealth Counsel and Elder Counsel. She currently assists in the pro bono legal services program at the James L. Brulte Senior Center in Rancho Cucamonga, California. Ms. Zialcita received her B.A. degree from the University of California,...
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Frank J. Prainito
Riverside, CA Estate Planning Attorney with 28 years of experience
Estate Planning, Divorce, Elder and Probate
Western State University College of Law
MY PROMISE: My consultations are not on a time clock . . . I will personally review your case and any pleadings which you might bring. Having practiced law for more than 19 years in San Bernardino, Riverside, and Los Angeles County and knowing the majority of the judges, I can give you an honest opinion of the expected results of your particular case. I give intensive attention to crucial details of all legal issues, so you can be sure that we will not miss anything.
CONSULTATION: ...
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David D L Horton
San Bernardino, CA Estate Planning Lawyer
Estate Planning, Elder, Probate and Tax
University of Northwestern California, School of Law
We’re proud that our law firm is local and we offer our exceptional legal services to SoCal, Riverside, San Bernardino and Palm Springs California. With Our sensitivity coupled with Our aggressive approach to Probate matters and Our wealth of knowledge when it comes to Estate Planning, Our extensive experience with ALL Legal Tax Issues and Our first hand knowledge and real world experience as Business owners has allowed us to call southern California home for many years.
Handling the legal issues that arise after the death of a friend or loved one can be very challenging. If a family member has...
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Dennis Michael Sandoval
Riverside, CA Estate Planning Lawyer with 28 years of experience
Estate Planning, Elder, Probate and Tax
Western State College of Law at Argosy University
Dennis Sandoval, paralyzed in a 1992 car accident, turns personal adversity into advocacy in Riverside and San Bernardino Counties. California's sole attorney certified in estate planning, elder law, and taxation, Dennis earned distinctions like Certified Elder Law Attorney (CELA) and Accredited Estate Planner® (AEP). His financial expertise, including Enrolled Agent, CFP, and RFC designations, enriches his estate planning, elder law, and tax controversy practice.
For seventeen years, Dennis directed education for the American Academy of Estate Planning Attorneys (AAEPA), contributing to NAELA and the National Elder Law Foundation. In 2014, he became a Fellow of the National Academy of Elder Law...
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Daniel Jai Tripathi
Riverside, CA Estate Planning Lawyer with 18 years of experience
Free ConsultationEstate Planning, Arbitration & Mediation, Criminal Defense and Probate
Southwestern Law School
Versatile trial attorney offering a solid track record of litigation success and experience in various facets of the law. Motivated and articulate professional who thrives in courtroom settings, excels at client rapport, discovery and deposition. Exceptional skill in drafting, reviewing, and analyzing pleadings, motions, responses to summary judgments, opinions, briefs and other legal documents. Recognized as leading defense attorney in Southern California, particularly skilled at “connecting” with and building rapport with jurors, resulting in positive verdicts in vast majority of nearly 20 jury trials, and hundreds of misdemeanor cases. Reputation as a “no nonsense” attorney and aggressive litigator among the...
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Maureen Alice Lyons
Riverside, CA Estate Planning Lawyer with 28 years of experience
Estate Planning, Elder and Probate
Southwestern Law School
Attorney Maureen Lyons focuses on Elder Law and Estate Planning including Medi-Cal & Veterans Long Term Care Planning and Special Needs Planning. Maureen is a graduate of Southwestern University School of Law, Los Angeles. Maureen also holds an MS in Applied Biometry from the University of Southern California; an MA in Psychology from California State University, Los Angeles; and a BA in English from the University of California, Riverside. Maureen is a Past President of the Estate Planning Council of Riverside County, Past President of the Southern California Chapter of the National Academy of Elder Law Attorneys...
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Kimberly T Lee
Indian Wells, CA Estate Planning Lawyer with 25 years of experience
Estate Planning and Probate
University of La Verne College of Law
I have devoted my career to assisting individuals and families in navigating the intricacies of estate planning, trust and probate administration, and wealth preservation. As the founder of Desert Law Group in Indian Wells, California, I have cultivated a reputation for my warm, client-focused approach. I hold the belief that every person deserves to protect their assets and ensure a smooth transition of their legacy. I find deep satisfaction in aiding clients to avoid the pitfalls of probate, reduce tax burdens, and maintain family harmony.
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Jeremy J. Ofseyer
Palm Desert, CA Estate Planning Attorney with 32 years of experience
(760) 346-3355
74000 Country Club Drive
Suite H-1
Palm Desert, CA 92260
Estate Planning and Probate
University of North Carolina School of Law, Harvard Law School and University of North Carolina School of Law
Mr. Ofseyer is certified as a specialist in Estate Planning, Trust & Probate Law by the State Bar of California Board of Legal Specialization, and his practice focuses on Estate Planning, Trust Administration, and Probate Court proceedings involving Trusts, Estates, and Conservatorships.
Since 2012 he has had the highest available peer-review rating, AV® Preeminent™, from Martindale-Hubbell and the highest available Avvo™ rating, 10.0 Superb. Palm Springs Life magazine has selected him as one of its “Top Lawyers” every year since it started rating lawyers in 2011. He is a graduate of the Harvard Law School (magna cum laude 1990).
He began his...
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Dayn Anthony Holstrom
Riverside, CA Estate Planning Lawyer with 34 years of experience
Free ConsultationEstate Planning, Divorce and Family
Western State University College of Law
Dayn Holstrom, leading a distinguished family law firm in Orange County, Riverside, and San Bernardino, boasts a team of highly skilled attorneys committed to guiding clients with expertise and determination. His academic prowess at Western State University College of Law includes receiving the American Jurisprudence Award 17 times, serving as Editor in Chief of the Law Review, and graduating as Valedictorian with summa cum laude honors. Admitted to the bar in 1990, Dayn founded the Law Office of Dayn Holstrom, evolving into the renowned Holstrom, Block & Parke firm in 2008.
Widely respected in Orange County, Riverside County, and San Bernardino...
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Genene N. Dunn
Corona, CA Estate Planning Attorney with 10 years of experience
Free ConsultationEstate Planning, Elder and Probate
Whittier Law School
Attorney Genene N. Dunn is an accomplished attorney with a passion for helping clients with decedent estates and a commitment to helping clients secure their future. Her legal journey began in 2008 when she started working as a law clerk, specializing in estate planning. In 2014, she was admitted to the bar and became a licensed attorney, allowing her to apply her extensive knowledge and expertise to serve clients' needs effectively.
In 2016, Genene took a significant step in her career by becoming a partner and co-owner of Hunsberger Dunn LLP, a renowned law office dedicated to providing comprehensive legal services...
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Richard W. S. Pershing
Riverside, CA Estate Planning Lawyer with 34 years of experience
Free ConsultationEstate Planning
Western State University College of Law and Western State University College of Law
Richard's practice spans estates and businesses of all sizes, both profit and nonprofit. He specializes in estate planning for single and married individuals, with a focus on aiding business owners and family enterprises.
His expertise extends to healthcare professionals, representing physicians, osteopaths, dentists, and more. Richard also navigates entity concerns, having represented hospitals, medical groups, home healthcare agencies, and various businesses from construction to technology.
While predominantly transactional, Richard has litigated medical employment contracts, physician rights, anti-trust cases, and more. Prior to law, he worked in hospital administration and public relations.
Richard's civic engagement includes anti-bullying training, and he has served on various...
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Howard S. Borenstein
Upland, CA Estate Planning Attorney with 39 years of experience
Free ConsultationEstate Planning, Probate and Tax
Southwestern Law School
For 35 years, Howard Borenstein has provided trusted legal counsel for clients with Estate Planning, Probate and Tax Law needs. He is dedicated to resolving legal matters for individuals and businesses throughout Southern California.
Demonstrating his knowledge and skill, Howard has been Certified as a Taxation Law Specialist by The State Bar of California. He is committed to finding solutions for legal issues in an efficient and effective manner.
Outside of work, Howard is an active participant in the local community. In addition to working with the San Antonio Community Hospital and Harold W. Harris Foundation Trust, he is involved with the...
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Joseph M. Wojcik
Hemet, CA Estate Planning Lawyer with 29 years of experience
Free ConsultationEstate Planning and Probate
Western State University College of Law
Joe Wojcik is a partner in Davis & Wojcik, APLC. Mr. Wojcik has over 25 years of litigation experience in state, federal and bankruptcy courts, and represents prominent corporate clients and executives in prosecuting and defending complex business litigation and transactional matters throughout Riverside County. He represents health care providers, real estate developers, and agricultural companies in a wide range of matters, including commercial, employment, real estate, and compliance claims. He also represents over 2,000 clients in preparing their wills, trusts, power of attorneys, and other matters for their estate planning needs.
If your situation requires experienced and knowledgeable representation from...
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Michael Arellanez
San Bernardino, CA Estate Planning Attorney with 7 years of experience
(951) 888-2464
473 E. Carnegie Drive Suite 200
San Bernardino, CA 92408
Free ConsultationEstate Planning and Personal Injury
Thomas Jefferson School of Law
Arellanez Legal is a respected San Bernardino personal injury law firm dedicated to providing legal services to clients who have been injured due to the fault of another party. Arellanez Legal was founded by Michael Arellanez who has prosecuted and defended personal injury cases throughout California. At Arellanez Legal the client's needs and expectations are of the utmost importance. Michael works with each client to make sure they understand their case and the steps that will be taken to achieve results.
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Cordia Lynn Farrell
Redlands, CA Estate Planning Attorney with 36 years of experience
Free ConsultationEstate Planning, Elder, Probate and Real Estate
Golden Gate University School of Law
A Southern California native, C L Farrell, enjoys practicing probate and trust litigation for nearly four decades across Southern California. She assists small businesses, families, and individuals with estate planning and their probate and trust administration and litigation needs. She guides clients through the process of probate administration and trust administration and assists in the preparation of Court required estate accountings. As a trial attorney, she represents clients in disputes concerning the validity of wills or trusts, entitlement to inherit decedent estates, competing petitions for fiduciary appointments as estate administrators or trustees, breaches of fiduciary duties, and cases involving financial...
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Abe Chaballout
Eastvale, CA Estate Planning Attorney with 6 years of experience
Free ConsultationEstate Planning and Business
University of California, Berkeley School of Law
Abe Chaballout specializes in providing advice and counsel to individuals, families, businesses, and high-net-worth entrepreneurs. His skillset includes setting up revocable and irrevocable trusts, asset protection, complex estate planning, tax optimization, and succession management.
He has also served as a business attorney where he helped clients navigate corporate formations, mergers and acquisitions, contract review, governance, and financing transactions, including venture capital – giving him an unparalleled edge sharpened with a wide array of legal knowledge.
Abe earned his law degree from the prestigious University of California Berkeley School of Law, and his bachelor’s from Cornell University. Based on his academic excellence, he...
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Julia Burt
Palm Desert, CA Estate Planning Attorney with 24 years of experience
Estate Planning, Business and Probate
Western State College of Law at Argosy University
I am a dedicated Estate Planning, Probate, Trust, Tax and Charitable Planning attorney, serving clients throughout Coachella Valley. As a CPA and Certified Estate Planning, Trust & Probate Law Specialist, I provide comprehensive legal representation focused on estate planning, probate & trust litigation, and complex tax and charitable planning matters.
With 20 years of experience, I am dedicated to attentive service and exceptional counsel based on the unique needs of my clients. I am committed to achieving their goals and objectives in a fast and reliable manner. I have been recognized by my peers with an AV Preeminent Rating, and...
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Michael John Harrington
Palm Springs, CA Estate Planning Attorney with 32 years of experience
Free ConsultationEstate Planning, Divorce, Family and Landlord Tenant
Univ of LaVerne COL
An understanding lawyer with compassion. Listens to his clients concerns and develops a plan to best meet them.
My practice focuses on typical family needs. Family law, child custody, landlord tenant law and estate planning (wills and trusts).
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Michael Ortiz
Norco, CA Estate Planning Attorney
Free ConsultationEstate Planning and Probate
Sandra Day O'Connor College of Law, Arizona State University
I am the founder and managing attorney of Ortiz Law. I received my law degree from the Sandra Day O’Connor College of Law at Arizona State University. During law school I interned with the Honorable Terry J. Hatter, Jr. in the Central District of California and the Honorable Mary. H. Murguia in the Ninth Circuit Court of Appeals. I am a UC Riverside graduate and served in the United States Marine Corps, Reserves, earning the non-commissioned officer rank of Corporal and receiving a Certificate of Commendation before completing my active service in 2012. I am the Past-President of the Riverside...
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Robert J. Spitz
Ontario, CA Estate Planning Attorney with 48 years of experience
Estate Planning, Probate, Real Estate and Tax
University of Southern California
Business & Real Estate Attorney Robert Spitz brings 45 years of experience to individuals and small businesses throughout the Inland Empire. A dedicated sole practitioner since 1975, Attorney Robert Spitz will personally handle all aspects of your case – you will never be passed off to an associate. Some business and real estate cases are taken on a contingency fee basis. Ontario Real Estate Lawyer and Business Attorney Robert J. Spitz takes a proactive and practical approach. He will carefully review all of the details of your legal situation, identify potential problems and propose effective solutions to help you...
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Harry Mirchandaney
Riverside, CA Estate Planning Lawyer with 15 years of experience
Free ConsultationEstate Planning, Divorce, Family and Probate
Harvard Law School and Loyola Law School, Los Angeles
Harry Mirchandaney counsels clients throughout California on Divorce, Child Custody and Support, Spousal Support, Property Division, Family Law, Domestic Violence, RFO's (both initialting and defending against), and pre-nuptial and post-marital agreements.
He also counsels clients in the area of trusts and wills/estate planning & probate and trust administration, through HMA Law Group's offices in Newport Beach, Riverside, and satellite locations.
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David S. Hamilton
Riverside, CA Estate Planning Attorney with 9 years of experience
Estate Planning and Probate
University of La Verne College of Law
I am David Hamilton, a Certified Specialist in Estate Planning, Trust, and Probate Law by The State Bar of California. I serve as an attorney with the Sandoval Legacy Group, a division of Holstrom, Block & Parke, APLC.
I pursued my legal education at the University of La Verne College of Law, where I graduated second in my class and earned the distinction of magna cum laude. During my time in law school, I held the position of Editor-in-Chief for Volume 36 of the University of La Verne Law Review and for Volume 20 of the Journal of Law, Business &...
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Robert A. Davis Jr.
Hemet, CA Estate Planning Attorney with 32 years of experience
Estate Planning, Business, Criminal Defense and Domestic Violence
Brigham Young University
As a founding partner at the firm of Davis Wojcik Duarte, APLC, Riverside County attorney Robert A. Davis works on both criminal and civil cases. He has over 22 years of experience in the legal field. Mr. Davis has been involved with the boards of the Hemet Hospital Foundation, the Exchange Club, and the Education Foundation. He is a member of the California Society of Healthcare Attorneys, American Health Lawyers’ Association and Riverside County Bar Association. He received his Juris Doctor from Brigham Young University, where he was Editor-in-Chief of the Journal of Law and Education. Contact his firm for...
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Matthew Murillo
Redlands, CA Estate Planning Attorney with 15 years of experience
Free ConsultationEstate Planning, Business, Criminal Defense and Traffic Tickets
University of La Verne College of Law
Attorney Matthew Murillo is quickly rising among the ranks of California Attorneys in Business, Criminal Defense, DUI Defense and Estate Planning and was recently nominated as one of California’s Top 100 Trial Lawyers in the area of Criminal Defense. Admitted to the State Bar of California in 2009, Matt has been deeply involved in creating the type of law firm he believes will best serve California Residents. Founding the Law Offices of Matthew Murillo in April 2010, Matt has been diligent in his efforts to provide only the best service – treating every client like his own family....
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Fernando Bernheim
Upland, CA Estate Planning Lawyer with 22 years of experience
Free ConsultationEstate Planning, Criminal Defense, DUI & DWI and Divorce
Univ of LaVerne COL
The Law Offices of Fernando J. Bernheim is committed to providing professional legal services and aggressive representation backed by extensive knowledge and experience in matters of law. We understand the impact that your legal issue has upon your life and we are dedicated to assuring you every remedy within the scope of the law.
For more than ten years, Attorney F. J. Bernheim has represented clients on a range of issues relating to:
Family Law
Criminal Law
Personal Injury/Civil
Bankruptcy
Real Estate
Immigration
Wills And Trusts.
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Taylor Holstrom
Riverside, CA Estate Planning Lawyer
Free ConsultationEstate Planning and Probate
Western State University College of Law
Taylor Holstrom, cum laude graduate with a Juris Doctor from Western State College of Law, boasts a multifaceted background. He excelled at Pennsylvania State University on a Division-I ice hockey scholarship, earning nominations for the Hobey Baker Award. His dual Bachelor of Science degrees in Economics and Energy, Business, and Finance underscore his academic prowess.
Born into a family of esteemed family law practitioners, Taylor's father, Dayn Holstrom, founded Holstrom, Block + Parke (HBP), the parent firm of Sandoval Legacy Group. Sister Kristen Holstrom, a Certified Family Law Specialist and Super Lawyer, partners from the Corona office of HBP.
Taylor's legal focus...
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Andrew Gilliland
Riverside, CA Estate Planning Lawyer with 24 years of experience
Free ConsultationEstate Planning and Probate
The University of Utah S.J. Quinney College of Law
I love what I do. I have the opportunity to work with you to make sure that everything you have worked for or will work for during your life does not end up in the hands of others or does not destroy your family. Over my 17 years of practicing law, I have discovered that there is a real need for personal and practical legal advice when creating your unique estate plan or helping you through probate after a loved one dies. I have discovered that words have meaning, interpretations differ, and memories fade. I can...
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Bruce Rea Durkee
Palm Desert, CA Estate Planning Attorney with 21 years of experience
Estate Planning, Business, Probate and Tax
Whittier Coll School of Law
Bruce R. Durkee is licensed both as an attorney and as a Certified Public Accountant (CPA). Bruce is also a Certified Legal Specialist in Estate Planning, Trust and Probate Law by The State Bar of California Board of Legal Specialization. ?Bruce graduated magna cum laude with a Juris Doctor (J.D.) from Whittier Law School -- finishing in the top 10% of his class. He also holds a Bachelor of Arts (B.A.) degree in Accounting from Vanguard University of Southern California, graduating cum laude. Prior to becoming an attorney, Bruce owned a CPA firm...
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Lisa Killingbeck Berkeley
Palm Desert, CA Estate Planning Attorney with 21 years of experience
Estate Planning and Probate
Loyola Law School, Los Angeles
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Barbara G. Knox
Palm Desert, CA Estate Planning Attorney with 33 years of experience
Estate Planning and Probate
University of Southern California Gould School of Law
I am an experienced Estate Planning and Probate attorney. I counsel clients throughout the Palm Desert area.
I approach each case with great care, attention to detail and dedication. I am passionate about providing exceptional service and representation to meet the unique needs of my clients.
Outside of work, I enjoy time with my husband Chuck and our two golden retrievers, Belle and Pepper, in our Cathedral City home. In addition, I am an auto racing enthusiast, having served as a Steward for the Sports Car Club of America.
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Heath Baker
Palm Desert, CA Estate Planning Attorney
Estate Planning, Divorce, Family and Probate
A lawyer who understands the concerns you have and the situations you are going through, may be hard to find. As someone who has been through a divorce and heavily involved in the criminal justice system, attorney Heath L. Baker may understand your concerns regarding your family law, criminal law, and personal injury cases, more than you would expect.
Mr. Baker understands what it is like to face emotionally difficult situations, which go beyond “winning” a case.
Mr. Baker retired from the Riverside Police Department after obtaining years of experience with the courts, investigations, and the judicial process, seeing both sides of...
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Brent Lance
Palm Desert, CA Estate Planning Attorney with 44 years of experience
Estate Planning and Tax
New York University School of Law and Loyola Law School, Los Angeles
BRENT LANCE, LL.M. (Tax-NYU), has 43+ years of experience in California, Cross-border and International Tax matters. His experience includes seven years practicing international and California tax law at Baker & McKenzie, the world’s largest international law firm and five years leading an international tax consulting group as a partner of KPMG, the world’s largest international accounting and consulting firm. The balance of Mr. Lance’s 43+ years of cross-border tax and legal experience was earned by advising “snowbirds,” “expats,” international business owners, international investors and others with cross-border lifestyles in the boutique law firm he founded in Palm Desert 28 years...
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Teresa Lynn Morrell
Upland, CA Estate Planning Lawyer with 11 years of experience
Estate Planning, Business, Environmental and Tax
William Howard Taft University
Providing affordable and convenient legal services. After 20 years of experience in business administration, including dealing with contracts, employment law, real estate law and regulatory compliance, I became a lawyer and put my decades of experience to good use. I realize that many people who need legal advice also need to work during the week. I offer consultations on the weekends to be available to clients when it is convenient for them. Call me to set up a consultation, sometimes legal services are less expensive than you think. In addition to my office practice, I provide self help advice...
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Amir Abbas Abdizadeh
Apple Valley, CA Estate Planning Attorney with 10 years of experience
Free ConsultationEstate Planning, Elder, Employment and Personal Injury
Loyola Law School, Los Angeles
Amir graduated from Loyola Law School in 2013 and received his Bachelors of Science at UC Irvine in 2009. During his tenure at Loyola Law School, Amir externed at various law firms to get real world legal experience and learned how to effectively represent clients. After graduating law school, Amir worked at a business litigation firm in Century City and was part of an integral team handling complex litigation disputes. After experiencing the litigation side, Amir decided to expand his legal experience and took up an opportunity to work at an estate planning and business law firm where he learned...
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Leah L. Dixon
Beaumont, CA Estate Planning Attorney with 20 years of experience
Estate Planning, Business, Elder and Probate
Univ of LaVerne
Leah Larkin has been practicing law since 2004. She practices in the area of Estate Planning, Probate, Trust Administration and Business Law. Leah Larkin is a Certified Specialist in the area of Estate Planning, Probate and Trust Administration, by the State Bar of California Legal Board of Specialization.
Leah grew up in the Pass Area. She is a graduate of Beaumont High School and University of Redlands. Leah attended University of La Verne College of Law on a full tuition scholarship, graduating top of her class as Valedictorian and passing the bar on the first time in 2004. Leah is...
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Jeffrey Paul Molever
Palm Desert, CA Estate Planning Lawyer with 42 years of experience
Estate Planning and Tax
Washington School of Law (Washington Institute for Graduate Studies) and UCLA School of Law
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Howard Sanger
Palm Desert, CA Estate Planning Attorney with 57 years of experience
Estate Planning and Tax
New York University School of Law and UCLA School of Law
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Scot Thomas Moga
Upland, CA Estate Planning Attorney with 28 years of experience
Estate Planning, Elder, Personal Injury and Probate
Univ of LaVerne COL
With over 25 years of legal experience, attorney Scot Thomas Moga is dedicated to providing effective counsel, outstanding client communication, and creative solutions to the most complex legal issues. As an aggressive and zealous advocate, he is known for obtaining the maximum awards and settlements for his clients in an expeditious manner. Since founding Moga Law Firm in 1996, Mr. Moga has successfully represented clients in many areas of law, concentrating most of his practice in workers’ compensation, personal injury, and estate planning and probate matters. His diverse client base includes injury and accident victims, large and small businesses, as...