Tomer T. Gutman is a Managing Partner at Worden Williams LLP, where he focuses his practice on trust and estate administration and litigation, probate matters, business and property planning, and business succession. Licensed to practice law in California, Washington, Nevada, and Florida, Mr. Gutman advises high net worth individuals, families, and business owners on sophisticated estate and succession planning, with particular depth in federal and California tax law. His planning work encompasses SLATs, IDGTs, ILITs, charitable trusts, and dynasty trust structures, with close attention to gift, estate, generation-skipping transfer, and income tax consequences, as well as California property tax planning under Propositions 13 and 19.

Mr. Gutman has litigated hundreds of trust and estate matters — from contested trustee removal petitions to complex fiduciary disputes — and brings that litigation perspective directly to his planning and administration work. That dual vantage point informs how he drafts instruments, structures distributions, and anticipates disputes before they arise. In the business succession context, Mr. Gutman combines his legal and financial backgrounds to help owners plan for ownership transitions — whether through family transfers, key employee arrangements, or third-party sales — in a manner that is tax-efficient and operationally sound.

Prior to joining Worden Williams, Mr. Gutman clerked for the Honorable Cathy Ann Bencivengo in the United States District Court for the Southern District of California. Before his legal career, he spent several years in business management consulting, advising multinational corporations on international retail expansion, vertical integration, and ISO Quality Management systems. He also worked in the financial industry, providing planning and analysis services to high net worth clients invested in private equity.