Coblentz Patch Duffy & Bass LLP Names Five Attorneys to Partnership

San Francisco, CA December 20, 2018 – Coblentz Patch Duffy & Bass LLP is pleased to announce the election of Sean P.J. Coyle, Mitchell Edwards, Daniel Gershwin, Seth Pardee, and Kyle J. Recker to the firm’s partnership. These promotions are effective January 1, 2019.

“Our new partners show a strong commitment to their clients, practice, and communities, and we look forward to their future contributions,” said Sara Finigan, Co-Managing Partner of the firm. “The partnership is proud to welcome five immensely talented lawyers to our ranks,” said Maggie Callicrate, Chief Operating Officer. “In each of their different practice areas, these new partners deliver exceptional client service and build on the firm’s reputation for excellence.”

The 2019 new partners are:

Sean P.J. Coyle, Litigation.

Sean Coyle is an experienced trial lawyer, assisting clients in navigating white collar criminal and enforcement matters, and the related lawsuits and regulatory proceedings that often come with them. Sean defends clients in major criminal cases and sensitive investigations involving publicly traded companies, corporate officers, and public agencies and officials. He has substantial experience defending clients in regulatory investigations, including before the Securities and Exchange Commission and the California Public Utilities Commission. Sean has also handled a wide range of civil litigation matters in state and federal courts, including securities litigation, commercial disputes, government tort claims, and real property and tax controversies. Prior to joining Coblentz, Sean served as an Assistant United States Attorney in the Major Frauds and Special Prosecutions Section of the United States Attorney’s Office in San Diego. He investigated and prosecuted cases involving virtually every kind of fraud, including securities and insider trading, defense procurement, health care, and tax and bank fraud, as well as cases involving public corruption, obstruction of justice, and money laundering crimes. Sean earned his J.D. from the Maurer School of Law at Indiana University – Bloomington in 2004, where he graduated magna cum laude with election to the Order of the Coif, and where he served as a Managing Editor of the Indiana Law Journal. Sean received his B.A. in history from Arizona State University in 2001.


Mitchell Edwards, Estate Planning.

Mitch Edwards focuses his practice on estate planning for high net worth individuals and trust and estate litigation and administration. Mitch prepares foundational documents for his estate planning clients, including revocable living trusts, wills, and powers of attorney. He regularly incorporates advanced estate planning techniques and vehicles which can both minimize taxes (including gift, estate, income, and California real property taxes) and help clients achieve their individual wealth transfer objectives, including grantor retained annuity trusts (GRATs), intentionally defective grantor trusts, generation-skipping trusts, charitable trusts, and LLCs. Mitch also represents trustees and beneficiaries in disputes involving trusts and wills. By drawing on both his estate planning knowledge and civil litigation experience, Mitch is able to effectively advocate for his clients in courts throughout California. He earned his J.D. from Georgetown University Law Center in 2011, and his psychology from the University of California, Los Angeles in 2007.


Daniel Gershwin, Real Estate.

Dan Gershwin helps clients navigate the complex local, state, and federal approval and entitlement processes required to develop real property. He has extensive experience in the California Environmental Quality Act (CEQA), public-private partnership projects involving multiple public agencies, historic resources, waterfront and coastal development, transportation, municipal and state legislation, special-status species and related laws and regulations, and local planning and zoning laws throughout California. In addition to representing clients as they pursue land use approvals and entitlements, Dan has litigated land use and environmental cases in California’s federal and state courts, with a focus on CEQA and the Endangered Species Act. Since coming to Coblentz, Dan has worked on a range of mixed-use infill development projects, a major student housing project, and sports and entertainment facilities throughout California. Prior to joining the firm, Dan served as a law clerk to the Honorable Ruggero J. Aldisert of the United States Court of Appeals for the Third Circuit. Dan earned his J.D., summa cum laude, from the University of Pennsylvania Law School in 2012, where he was an editor on the Law Review and a member of Order of the Coif. He earned his B.A. in economics, with distinction, from the University of Virginia in 2003.


Seth Pardee, Tax.

Seth Pardee is a tax and corporate attorney with significant experience advising clients on business transactions and representing clients in federal and California tax controversies. His practice focuses on business formation planning, company restructurings, mergers, acquisitions, tax issues involved in equity compensation, tax issues arising in connection with virtual currencies and the use of blockchain technology, international tax planning, the application of special tax incentives, such as those for qualified small business stock and qualified opportunity zone funds, real estate joint ventures, property tax issues, transfer tax, and representing clients in disputes with the IRS and California tax authorities. Seth earned his J.D., magna cum laude, and his Master of Laws in Taxation from Georgetown University Law Center in 2011, where he received the Thomas Bradbury Chetwood, S.J. prize for ranking first in his LL.M. program. He earned B.A. degrees with comprehensive honors in political science and Hispanic linguistics and literature from the University of Wisconsin – Madison in 2007.


Kyle J. Recker, Real Estate.

Kyle Recker focuses his practice on transactional matters, with an emphasis on finance, real estate, and general corporate matters. Kyle has represented institutional lenders, loan servicers, owners, developers, and investors in connection with a broad array of finance and real estate transactions. His finance and real estate experience includes mortgage and mezzanine loan origination, secured and unsecured financing, CMBS loan servicing, construction lending, bond financing, federally insured loan products, transactions with state and federal subsidy components, joint ventures, leasing, and acquisitions and dispositions. Kyle’s corporate experience includes structuring and negotiating a variety of contractual matters, including distribution, manufacturing, licensing, consulting and other service agreements. He earned his J.D., magna cum laude, from the University of Michigan Law School in 2010, and received his B.S. in business administration from Franklin University in 2005.


About Coblentz Patch Duffy & Bass LLP

Coblentz Patch Duffy & Bass LLP, headquartered in San Francisco, is a premier provider of innovative, results-oriented legal services, specializing in real estate, litigation, corporate, intellectual property, employment, tax and family wealth. Law360 named Coblentz a California Powerhouse firm in 2017. The National Law Journal named Coblentz to its Midsize Hot List four times. Coblentz is nationally ranked as a Best Law Firm in seven practice areas, and holds San Francisco Metropolitan rankings in 14 practice areas on U.S. News & World Report’s Best Law Firms list. Best Lawyers® has named four Coblentz partners “Lawyer of the Year” in 2019, and 18 Coblentz partners are honored in 14 practice areas. For more information visit