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Rebecca A. Gardner

REBECCA A. GARDNER has extensive experience assisting clients in wealth transfer, business and tax planning, and contested matters involving trust and estates. Rebecca's practice focuses on general and complex estate planning, post-death trust and probate administrationbusiness planning, and art law.

A proud Army Brat, Rebecca started her practice around 20 years ago at a boutique law firm in Sacramento, which gave her great insight into the business of law and the importance of teamwork and customer service.  Thereafter, she was fortunate enough to work at two of Northern California's largest law firms which helped her hone her complex planning skills.  

Rebecca brings the best parts of her past experiences to HMS Law Group LLP, where she has been a partner for nearly 10 years.  She is proud to have assembled a core team of like-minded professionals to work in the estate planning and administration arenas.

Rebecca enjoys writing, having authored a number of professional publications including “The Death of the California Compassionate Choices Act: Will Californians Ever Receive the Right to Die?” California Trusts and Estates Quarterly, Summer 2008.  Rebecca also enjoys educating groups on topics ranging from basic estate planning to legal writing and art law.

In addition, a proud alumna of CSU Sacramento, Rebecca is also an adjunct faculty member at Sacramento State, periodically teaching courses in Freedom of Speech, Argumentation and Journalism Law & Ethics.  

When Rebecca's not on the job, you can find her involved in philanthropy for one of her many favorite community organizations; at the Sacramento Zoo with her six-year-old son (whose favorite animals to visit are the meerkats); or planning her next getaway (favorite destinations are the Pacific Coast, MLB ballparks (she's been to half so far!), and any city with a good museum).

Items you'll always find at her desk: snacks, pictures of her son, mugs celebrating her love of cats and the First Amendment

Favorite topic of conversation: exploring ways to be mindful

What's playing in her car on her way to work: 90s pop rocks on Sirius radio or a good true crime podcast or an episode of Terrible, Thanks for Asking 


  • Notable casework includes:
    • Work on multi-million dollar incentive trusts and sales of developed property to IDGTs;
    • Establishment of a charitable remainder trust to hold a client's extensive art collection;
    • Obtain court approval to dissolve a trust that resulted from elder financial abuse;
    • Petition the court for substituted judgment to establish a joint estate plan for a couple after the wife was deemed to lack capacity due to mental illness; and
    • Represent a family in goal-setting following receipt of substantial inheritance assets.
  • Clerk for the California Attorney General (Public Rights Division), the Legislative Counsel Bureau, and the Republican Assembly Caucus Office of Redistricting.
  • Managing editor of the Journal of Juvenile Law and Policy and recipient of a King Hall Pro Bono Certificate.
  • Rookie Sports Reporter of the Year Award, The State Hornet


Broadway Sacramento Foundation, Board Member

Girl Scouts of the USA, Lifetime Member

Sacramento State Alumni Association, Past President

Sutter Roseville Medical Center Foundation, Former Board Member

United Cerebral Palsy of Sacramento and Northern California, Former Member Planned Giving Committee

Crocker Art Museum, Former Member Planned Giving Committee


California State Bar Association

Sacramento Estate Planning Council, Former Board Member

Sacramento County Bar Association

Special Needs Trust Study Group, Former Group Co-Leader


J.D., University of California, Davis, King Hall School of Law

Scholar, National University Ireland, Galway Irish Centre for Human Rights

B.A., Government-Journalism/Humanities, California State University, Sacramento, Summa Cum Laude