Our Attorneys

Kevin L. Day, Esq.

Kevin L. Day, Esq. is one of the leading estate planning and international asset protection planning attorneys in the United States and is President of the law firm of Day & Associates Incorporated in Solana Beach, California. Mr. Day’s Bachelor Degree is in Chinese Studies, and he holds both a Masters of Business Administration in International Management and Doctor of Jurisprudence degree. He was a university academic administrator for eight years, a law professor at the doctorate level and a law school Dean of Students, before going into private practice. In addition to his legal expertise, Mr. Day brings his extensive business knowledge as an MBA in International Business to his law practice.

Mr. Day is admitted to practice law in the California Supreme Court; U.S. Southern District Court, California; U.S. Court of Appeals, 9th Circuit; U.S. Central District Court, California; U.S. Court of International Trade; U.S. Tax Court, Washington D.C.; U.S. Court of Appeals, Federal Circuit; and United States Supreme Court. Mr. Day is a member of the California Bar Association, the Offshore Institute, the International Tax Planning Association and the American Bar Association’s sub-section on Asset Protection.

Mr. Day is a regular speaker to professional and business groups on issues affecting business owners and high net worth individuals. His expertise in asset protection and estate planning brings him to be a noted speaker of continuing education conferences for legal professionals, as well as accounting professionals. He is a well-regarded speaker at business-tax planning and investment conferences in the United States, Canada, Mexico, the United Kingdom and the Caribbean.

Attorney Day is the co-author of four books: Lawsuits, Taxes & Asset Protection, Offshore Money Strategies, The Privacy Guide and the Ultra-Privacy Guide. He has also co-authored five audio-courses: Offshore Tax Havens, International Asset Protection Trusts, Golden Parachutes for Business Owners, Offshore Money Strategies, and How To Disinherit Uncle Sam. Additionally, he has written many articles relating to estate planning, offshore tax havens, asset protection and captive insurance formation.

Attorney Day travels regularly to Europe with clients on more advanced planning. He also travels regularly to Asia. While studying in the Republic of China in the late 1970s, he gained a fluency in Mandarin Chinese. He uses this knowledge in assisting “inbound” trust clients and formation issues related to business interests in the Pacific Rim. Mr. Day successfully uses domestic and international trusts and corporations throughout the United States to meet the asset protection and estate planning goals of U.S. entrepreneurs, as well as inbound foreign trust clients. The typical goal of a U.S. client for asset protection is to use International Law where the U.S. law supports it, but keep assets here under the client’s control (“importing foreign law, not exporting assets”). Tax-advantaged estate planning, charitable and retirement planning, capital gains tax deferral planning, captive insurance, and advanced asset protection are all areas where Mr. Day’s law practice can assist. Independent CPAs and tax attorneys are to be used for any and all tax related issues.

Mr. Day is very active in both business and community affairs. He was a member of San Diego’s International Affairs Board and has served as a delegate on many economic and trade missions. He is a member of the Deputy Sheriffs’ Association and the Honorary Deputy Sheriffs’ Association and has been providing free estate planning for the sworn officers of San Diego Deputy Sheriffs since 1997. Attorney Day believes in giving back to the community through charitable and civil involvement.

You can reach Attorney Kevin L. Day at (858) 755-6672 or by e-mail at This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

Nan Dempsey Gelardo, Esq.

Nan Dempsey Gelardo, Esq. is an active member of the California Bar Association and the San Diego County Bar Association’s sections on Estate Planning, Trusts and Probate Law. She is admitted to practice before the California Supreme Court, the United States District Court, Southern District of California and the United States Tax Court.

Attorney Gelardo has extensive management and business experience. She possesses excellent analytical and problem solving skills that she developed and refined during her years as a business professional and entrepreneur. Attorney Gelardo’s practice is focused in the areas of estate planning and domestic and international asset protection law. Her business and management background provide invaluable insight and understanding, which she brings to her estate planning practice.

Attorney Gelardo earned her Bachelor of Arts Degree at San Diego State University where she graduated magna cum laude with distinction in the field of Psychology. She received her Doctor of Jurisprudence from California Western School of Law in San Diego, California in 1996. Attorney Gelardo attended California Western School of Law on a full academic scholarship and graduated magna cum laude. She was both a staff writer and an editor of the California Western Law Review/International Law Journal. Her credits include a published article in the prestigious California Western International Law Journal. As the recipient of American Jurisprudence Awards in Torts, Civil Procedure and Legal Writing and Research, she has demonstrated her commitment to high achievement and excellence in the field of law.

Outside her practice of law, Attorney Gelardo participates in various sports and activities but she particularly enjoys scuba diving. She has completed over three hundred dives around the world and has attained the level of Rescue Diver, an example of her desire and ability to accept high levels of responsibility and challenge for the benefit of others. This accomplishment is also indicative of her aspiration to excel in all aspects of her life, a quality that naturally extends to her practice of law.

You can reach Attorney Nan Dempsey Gelardo at (858) 755-6672 or by e-mail at This e-mail address is being protected from spambots. You need JavaScript enabled to view it .