Pre Intensive A – An Accounting Preparation Primer AND the Court’s View of the Perfect Accounting PFAC Conference 2023

When you work to support Special Needs populations, your work is more than a profession. It’s a passion and a commitment to helping the vulnerable members of our society.

Like many who are involved in the Special Needs community, I draw on my own background and family experience as I have personally witnessed and worked with those with special needs. This opportunity has helped me to provide both empathy and compassion for other families who know the joys and challenges of caring for family members who cannot care for themselves. Moreover, having witnessed my beloved grandfather fall victim to Alzheimer’s, I truly understand the fragility and preciousness of those final years.

As a Senior Financial Advisor and Vice-President with Merrill Lynch Wealth Management, I combine empathy and understanding with technical knowledge and insight in helping Special Needs individuals lead a more secure financial future. I work closely with clients' attorneys and professional fiduciaries, modeling the financial requirements to care for vulnerable populations and designing customized investment approaches to address those needs. I often advise on court supervised matters such as conservatorships and support family trustees who manage an estate on behalf of a loved one.

I am a skilled listener and a strong communicator. I like to take complex matters and make them more accessible and understandable for the person sitting across from me. Face-to-face contact and meaningful relationships are central to my approach.

My work is founded on one priority: the long-term well-being of special-needs individuals and families. Working in concert with my team members and colleagues, I am resolute in my efforts to uncover and address the intricacies of each situation. I recognize that each client is different, with singular circumstances, dynamics, concerns, and aspirations. By catering to the unique nature of each relationship, I believe my work testifies to the innate dignity and value of each client and family.

Kelly Murphy Berlingeri, Esq., currently serves as the Probate Examiner for the Superior Court of California, County of Ventura County, where she focuses primarily on reviewing conservatorships, guardianship and special needs trust accountings. Prior to joining the court, for fifteen years Ms. Berlingeri practiced as a contract attorney with over twenty law firms in Ventura County, focusing primarily on fiduciary accounts and reports. Her private practice also emphasized on estate planning, trusts, conservatorships, and estate administrations. Prior to opening her own firm, Ms. Berlingeri worked for five years for a civil litigation insurance defense firm in Camarillo, California. Before attending law school, she gained valuable and practical financial knowledge while working for six years at various financial institutions.

Roger L. Lund is a judge for the Superior Court of Ventura County in California. He was appointed by Gov. Arnold Schwarzenegger (R) in December 2009. Lund was elected to a full term in 2010 and ran again unopposed in 2016, winning re-election automatically.