Matt Brown
Partner
Matt.Brown@brownandstreza.com
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Paralegal: Marcela Routh (Marcela.Routh@brownandstreza.com)

Paralegal: Marlee Miyakawa (Marlee.Miyakawa@brownandstreza.com)

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Matt Brown is a partner with the Orange County, California law firm of Brown & Streza LLP, where he counsels business owners and philanthropists on income tax and estate tax issues that arise in the areas of business planning and charitable planning. Matt is board certified in estate planning law by the California Bar Association and is a Fellow of the American College of Trust and Estate Counsel (ACTEC - www.actec.org), a fellowhip which is reserved for those estate planning attorneys considered preeminent by their peers. ACTEC is considered to the "Oscars®" for estate planning attorneys. Additionally, Matt recently completed a semester as an adjunct professor of law at the University of California, Irvine School of Law, where he taught Wills & Trusts.

Matt is AV® Preeminent™ rated by Martindale-Hubbell, was named in OC Register Metro’s annual “40 Under 40” issue in 2011, and has been named a “Southern California SuperLawyers-Rising Star” or “Southern California Super Lawyer” by Los Angeles magazine every year since 2008.

Matt has been quoted twice in the Wall Street Journal, twice in the Orange County Register, and in various other publications. Matt is also a frequent speaker and author on advanced estate planning, tax, and philanthropy topics.

Matt earned his undergraduate degree in Finance from the University of California at Davis and his Juris Doctor degree, cum laude, from Southern Methodist University Dedman School of Law, where he was a member of the Southern Methodist University Law Review.

Matt lives in Ladera Ranch, California with his wife, Julie, and their four children: Michael, Ryan, Kevin, and Cassidy. The entire family attends Crossline Community Church in Laguna Hills, California.

Estate Planning, Charitable Sector, Income Tax Planning

  • Basic Estate Planning – Wills, Trusts, and Probate
  • Advanced Estate Tax Planning
  • Charitable and Noncharitable Income-Tax-Deferral and Tax Mitigation Techniques
  • Life Insurance Techniques for Income Tax, Estate Tax, and Charitable Planning
  • Representation of Exempt Organizations

General Representative Transactions
Creation, representation regarding, or utilization of:

Estate Tax Planning

  • Living Trusts
  • Dynasty Trusts
  • Entity Planning
    • Business Continuity
    • Discounting Techniques
  • Estate Freeze Techniques
    • GRATs
    • QPRTs
    • IDITs
    • BDITs
  • Life Insurance Planning
    • ILITs
    • Split Dollar Planning
    • Advanced Life Insurance Planning
  • Estate Tax Controversy

Income Tax Planning

  • Income Tax Deferral Techniques
  • Pre-Transaction Tax Planning for Business Sales
  • Pre-Transaction Tax Planning for Real Estate Sales
  • Income Tax Controversy

Charitable Sector

  • Tax Controversy
  • For-Profit/Nonprofit Joint Ventures
  • Churches/Temples/Mosques
  • Ministries
  • Supporting Organizations
  • Public Charities
  • Trade Associations
  • Private Foundations
  • Community Foundations
  • Donor-Advised Funds
  • Charitable Remainder Trusts
  • Charitable Gift Annuities
  • Charitable Lead Trusts
  • Charitable Trust Reformations
  • Pooled Income Funds
  • Charitable Gift Annuities
  • Endowment Funds

Specific Representative Transactions

  • Structured $100 Million gift of closely held stock to charitable remainder trust to defer taxation on sale proceeds from $205 Million business sale
  • Structured $200 Million gift of closely held stock to a private foundation, successfully avoiding excess business holdings challenges
  • Routinely structure onshore and offshore captive insurance companies to provide tax-advantaged private casualty insurance to private employers and risk sharing arrangements among nonprofit organizations
  • Structured tax-deferred $100 Million business sale by implementing complex multi-tiered partnership structure
  • Converted for-profit nursing home into nonprofit corporation using tax-exempt housing bonds
  • Created multi-tiered partnership holding company structure designed to split royalty income of a renowned author among the author, a charitable remainder trust, and a supporting organization while avoiding assignment of income issues
  • Converted $12 Million S-Corporation into nonprofit publishing company, avoiding liquidation tax, minimizing UBIT during conversion period, and ultimately eliminating UBIT entirely
  • Converted $32 Million C-Corporation into nonprofit publishing company, avoiding liquidation tax and ultimately eliminating all corporate level taxes
  • Structured private foundation’s investment in foreign for-profit bank designed to provide microenterprise lending to the poor as a program related investment instead of a taxable expenditure or jeopardizing investment
  • Structured supporting organization designed to secure government financing for renovation of distressed housing with profits going to local charities
  • Created supporting organization subsidiary of a national community foundation to accept and direct international gifts
  • Created supporting organization subsidiary of a national community foundation to accept and direct gifts of real property
  • Brown & Streza LLP, Irvine, California - Partner - 2008-Present
  • University of California, Irvine School of Law - Adjunct Professor - 2014-2015
  • Brown & Streza LLP, Irvine, California - Associate Attorney - 2002-2008
  • Thompson & Knight LLP, Dallas, Texas - Associate Attorney - 2000-2002
    • Practiced in the Exempt Organizations section of one of Texas' largest law firms and one that boasts one of the nation's top Tax, Estate Planning, and Exempt Organizations sections
  • Winstead, Dallas, Texas - Associate Attorney - 1999-2000
    • Complex tax planning for wealthy individuals
  • Juris Doctor, cum laude, Southern Methodist University School of Law - 1999
    • Southern Methodist University Law Review: Member
    • Phi Delta Phi Legal Honor Society: Member
  • Bachelor of Science, Finance, University of California at Davis - 1996
  • Licensed to practice law in both Texas (Inactive) and California
  • 2017 "Top 50 Attorneys In Orange County" as published in Los Angeles magazine, February 2017
  • Fellow, American College of Trust and Estate Counsel (ACTEC) – October 2014
    • Elected to membership by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors
  • AV® Preeminent™ Rating, Martindale-Hubbell
    • Martindale-Hubbell Peer Review Ratings are established by lawyers and judges who have personal knowledge of an individual attorney’s work and ethical standards.
    • An AV® certification mark is a significant rating accomplishment - a testament to the fact that a lawyer's peers rank him or her at the highest level of professional excellence.
  • 2016 "Top 50 Attorneys In Orange County" as published in Los Angeles magazine, February 2016
  • 2010, 2012 and 2013 Five Star Wealth Manager, as published in Orange Coast magazine
    • Survey identifies the top 3% of wealth managers in Orange County, including CPAs, attorneys, bankers, and financial planners
    • Survey results come from 44,000 high-net-worth Orange County residents and 6,200 leaders of financial service industry companies
    • Surveys reflect evaluation by those who personally know nominees and rank nine criteria: customer service, integrity, knowledge/expertise, communication, value for fee charged, meeting of financial objectives, post-sale service, quality of recommendations, and overall satisfaction.
  • Board Certified in Estate Planning Law
    • Certified Specialist in Estate Planning, Trust & Probate Law (California State Bar Board of Legal Specialization)
  • 2011 - 2014 "OC Top Attorney" (Estate Planning) as published in OC Register Metro, August 2011, August 2012, August 2013 and August 2014
    • OC Metro has partnered with Avvo, a national organization that evaluates attorneys in specific regions to provide recommendations on Orange County's top attorneys. The Avvo rating is an evaluation of an attorney's background calculated using a mathematical model that evaluates years in practice, disciplinary history, professional achievements, and industry recognition.
  • 2011 "40 Under 40" as published in OC Register Metro, May 2011
    • Honors top young professionals in Orange County based upon individual accomplishments, current projects and standing in the community, among other factors
  • 2015 - 2017 “Southern California Super Lawyer”
    • Published by Southern California Super Lawyers magazine, The New York Times (Los Angeles and Orange County distribution), Los Angeles magazine and The Journal for Law & Politics. Only 5% of the attorneys in Southern California (excluding San Diego) receive this prestigious honor.
  • 2008 - 2014 “Southern California SuperLawyers-Rising Star”
    • Published by Los Angeles magazine and The Journal for Law & Politics. Only 2.5% of Southern California lawyers in Los Angeles and Orange Counties receive this prestigious honor.
  • As seen in June 30, 2008 Forbes Magazine: Brown & Streza LLP was selected Top Ten of The Most Dependable Lawyers (Trusts & Estates) for 2008
  • Member, Society of Trust and Estate Professionals (STEP)
  • Member, Phi Delta Phi Legal Honor Society
  • Converting Ordinary Income into Capital Gains Using the Early Termination of Private Trusts and Charitable Remainder Trusts
    • Co-author of above topic in New York University 73rd Institute on Federal Taxation, Chapter 16
  • California Income Tax Issues for Non-California Trusts - Part II
    • Co-author of above topic in California Trusts & Estates Quarterly, Fall 2014
  • California Income Tax Issues for Non-California Trusts - Part I
    • Co-author of above topic in California Trusts & Estates Quarterly, Spring 2014
  • California ING Trusts: A Cautionary Tale of Your Future State Laws?
    • Co-author of above topic in Leimberg Information Services, Inc., March 2014
  • Use of Life Insurance in Estate Planning
    • Author of above topic in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, June 2014
  • "Estate Tax Planning During Economic Uncertainty"
    • UCIrvine – The Paul Merage School of Business, Center for Investment and Wealth Management, Wealth Management Frontier journal, December 2013
  • Split Dollar Agreements - update
    • Author of above topic in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, June 2012
  • Nonqualified Deferred Compensation Plans, Employee Stock Ownership Plans, and Stock Options - update
    • Author of above topics in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, June 2012
  • Captive Insurance Companies - update
    • Author of above topic in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, June 2012
  • Split Dollar Agreements
    • Author of above topic in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, June 2010
  • Captive Insurance Companies
    • Author of above topic in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, June 2010
  • Nonqualified Deferred Compensation, Captive Insurance Companies, and Split Dollar Life Insurance Planning
    • Author of above topics in Insurance Planning Chapter in book entitled CEB Business Succession Planning: Strategies for California Estate Planners and Business Attorneys, May/June 2010
  • Fat-Free Fat: Nontax Considerations for Discussing Philanthropy With Your Clients
    • The WealthCounsel Quarterly, January 2009
  • Conservation Easements – How to Give Your Land Away but Still Use It, December 2008
    • Sole author of above-titled chapter in book entitled WealthCounsel Estate Planning Strategies: Collective Wisdom, Proven Techniques
  • "The Life Cycle of the Entrepreneurial Business: Wonder, Blunder, Thunder, Plunder
    • Orange County Business Journal Keys to Wealth Management Supplement, June 30, 2008
  • Advancing Philanthropy Magazine, December 2007
    • Life Settlements: Giving While Living
    • Primary source for technical information related to life settlements and charitable giving; extensively quoted
  • World Vision - The Advisor, November 2007
    • Helping Clients See the “Big Picture”
    • Interview with Matt Brown regarding how advisors can assist clients to integrate philanthropy into their estate planning
  • Wall Street Journal, March 21, 2007
    • Deconstructing a New Capital-Gains Strategy: ‘Structured Sales’ Aim to Ease Tax Bit, but Returns Are Slim And Benefits Aren’t Ensured
    • Primary source for technical information related to tax deferral using structured sales; briefly quoted
  • Orange County Register, December 29, 2006
    • Samueli Disputes $2.9 Million IRS Bill
    • Primary source for technical analysis of IRS tax court case filed against Henry Samueli; briefly quoted
  • Orange County Register, December 3, 2006
    • IRS Yet to Rule on Product
    • Primary source for technical analysis of new installment sale tax deferral product; extensively quoted
  • Research Magazine, January 2004
    • Optimizing Charitable Giving
    • Quoted extensively as an expert on charitable planning
  • Wall Street Journal, December 8, 2003
    • Pritzkers Made a ‘Tax-Driven’ Deal
    • Quoted as charity and trust law expert opining on private foundation stock redemption issues

NATIONAL AUDIENCE

  • Society of Trust and Estate Practitioners USA: 6th Annual Institute on Tax, Estate Planning and the Economy, January 23-26, 2017, Newport Beach, California
    • Micro-Captives For Closely Held Businesses: Is This the End or Just the Beginning?
  • Society of Trust and Estate Practitioners USA: 5th Annual Institute on Tax, Estate Planning and the Economy, January 26-28, 2016, Irvine, California
    • Intellectual Property Assets: Income Tax, Estate Tax and Philanthropic Considerations
  • The American College of Trust and Estate Counsel (ACTEC): 2015 Summer Meeting, Quebec City, Canada, June 18, 2015
    • Leaving on a Jet Plane? Tax and Tax-Related Considerations for Individuals Moving Between States
    • Co-presenter
  • Society of Trust and Estate Practitioners USA: 4th Annual Institute on Tax, Estate Planning and the Economy, January 22-24, 2015, Irvine, California
    • Incomplete Gift Nongrantor Trusts: State and Federal Income Tax Considerations
  • 34th Annual Southern California Tax & Estate Planning Forum, October 16-18, 2014, San Diego, California
    • Incomplete Gift Nongrantor Trusts: State and Federal Income Tax Considerations
  • Asian Agents Conference III, San Diego, California, March 12-14, 2014
    • Estate Planning Risk Barometer: Does Your Client's Estate Plan Truly Protect the Family?
  • Society of Trust and Estate Practitioners USA: 3rd Annual Institute on Tax, Estate Planning and the Economy, January 30-February 1, 2014, Irvine, California
    • Building Flexibility Into Charitable Remainder Trusts: Income Deferral, Accelerated Gifting, and Early Termination
  • 37th Annual Notre Dame Tax & Estate Planning Institute, September 15-16, 2011, South Bend, Indiana
    • Early Termination of Private Trusts and Charitable Trusts: Valuation of the Interests and the Allocation of Income Tax Basis
    • The Notre Dame Tax & Estate Planning Institute is an intense two-day continuing legal education course featuring nationally-known speakers. Known for its quality content and speakers, the Institute attracts estate planning attorneys and tax attorneys from around the country.
  • WealthCounsel, March 1-2, 2010, Dallas Texas
    • Planning in a Low Interest Rate Environment
    • 2-day continuing legal education course taught to a nationwide audience of advanced estate planning attorneys
  • WealthCounsel - The Advisors Forum: National Teleconference, February 17, 2010
    • Understanding (and Explaining) Interest-Rate-Sensitive Strategies
    • National teleconference presentation delivered to audience of attorneys, CPAs, and financial advisors
  • 15th Annual Adventist Attorney's Association Conference, November 12, 2009
    • Estate Planning: Key Considerations in Today's Economy
    • Continuing legal education presentation delivered to national attorney audience
  • Hawaii Tax Institute, October 21, 2009 Honolulu, Hawaii
    • Special Insurance Planning Session: Washington Update and Trends on Tax Issues Involving Life Insurance and What Trustees Should Look For In Insurance Providers and Carriers
  • Hawaii Tax Institute, October 22, 2009 Honolulu, Hawaii
    • Special Insurance Planning Session: A Wealth Transfer Advisor's Guide to Understanding Life Insurance in a Trust
  • Hawaii Tax Institute, October 22, 2009 Honolulu, Hawaii
    • Special Insurance Planning Session: Creating Liquidity and Sophisticated Uses of Life Insurance in Business Planning Transfers
  • Christian Legal Society: Gift Planning Conference, October 15, 2009
    • Estate Freezes: The Basics and the Math
    • Continuing legal education presentation delivered to national audience of estate planning attorneys
  • WealthCounsel - The Advisors Forum; National Teleconference, October 15, 2009
    • Estate Tax, Income Tax, and Life Insurance Planning with Charitable Lead Trusts
    • National teleconference presentation delivered to audience of attorneys, CPAs, and financial advisors
  • American Bar Association: Section of Real Property, Trust and Estate Law
    • "Captive" Insurance Companies and Closely Held Enterprises: Income Tax and Transfer Tax Opportunities and Implications
  • WealthCounsel, March 1-2, 2009
    • Planning in a Low Interest Rate Environment
    • 2-day continuing legal education course taught to a nationwide audience of advanced estate planning attorneys
  • Hawaii Tax Institute, October 21, 2008, Honolulu, Hawaii
    • The Use of Captive Insurance by Closely Held Enterprises - Income Tax and Transfer Tax Implications and Opportunities
  • Utah Captive Association Annual Conference, September 19, 2008
    • The Use of Captive Insurance Companies in Estate Planning
  • Business Enterprise Institute, Inc. - 2008 National Conference, August 15, 2008
    • Exit Planning and Charity
    • Presentation delivered to group of attorneys, CPAs, and financial planners specializing in advising clients on business sale activities
  • WealthCounsel - The Advisors Forum; National Teleconference, August 13, 2008
    • The Use of Captive Insurance in Estate and Business Planning
    • National teleconference presentation delivered to audience of attorneys, CPAs, and financial advisors
  • WealthCounsel - The Advisors Forum; National Teleconference, May 14, 2008
    • Income Tax Rules Every Wealth Planner Should Know
    • National teleconference presentation delivered to audience of attorneys, CPAs, and financial advisors
  • Institute for Christian Gift Planning Counsel, Orange County, California, April 27, 2006
    • The Tax Economics of Noncharitable Tax Deferral Techniques: Serious Competition for the CRT or Marketing Fluff?
    • Continuing legal education presentation delivered to national audience of estate planning attorneys
  • Institute for Christian Gift Planning Counsel, Orange County, California, April 27, 2006
    • Funding CRTs with Debt-Encumbered Assets: Hazards and Heroics
    • Continuing legal education presentation delivered to national audience of estate planning attorneys

LOCAL AUDIENCE

  • Continuing Education of the Bar (CEB)/UCLA 38th Annual Estate Planning Institute - Manhattan Beach, California, April 30, 2016
    • Leaving on a Jet Plane? Tax and Tax-Related Considerations for Individuals Moving Into or Out of California
  • The Community Foundation - The Philanthropic Summit, Rancho Las Palmas, California, October 6, 2015
    • The Fruit or the Tree? Planned Giving for Intellectual Property Assets
  • The State Bar of California - Trusts and Estates Section Webinar, California, July 22, 2015
    • NINGs, DINGs, and Dingalings: State Income Tax Planning with Nongrantor Trusts
  • Partnership for Philanthropic Planning of Greater Los Angeles - 2015 Western Regional Planned Giving Conference, Costa Mesa, California, May 28, 2015
    • The Fruit or the Tree? Planned Giving for Intellectual Property Assets
  • Continuing Education of the Bar (CEB) - California, Webcast, May 13, 2015
    • My Nephew Started a Dot Com and Asked for Money, Now What?
    • Co-presenter
  • Annual Advanced Planning Forum for the National Association of Insurance and Financial Advisors (NAIFA) - Los Angeles and San Fernando Valley Chapters, Sherman Oaks, California, April 23, 2015
    • Co-creating the Future: Corporate Financial Efficiencies to Amplify Personal Net Weatlh
    • Co-presenter
  • Financial Planning Association Orange County Chapter, Irvine, California, February 18, 2015
    • Spotting Philanthropic Planning Opportunities: A Checklist Approach
  • North San Diego County Estate Planning Council, San Diego, California, July 1, 2014
    • Incomplete Gift Nongrantor Trusts: State and Federal Income Tax Considerations
  • Saddleback Memorial Foundation Estate Planning Workshop
    • Spotting Philanthropic Planning Opportunities: A Checklist Approach
  • Boys Scouts of America, March 5, 2014
    • Spotting Philanthropic Planning Opportunities: A Checklist Approach
  • Financial Planning Association Orange County Chapter, Irvine, California, February 19, 2014
    • Team Approach Barometer: Are You Really a Team Player?
  • BGA Study Group, February 13, 2014, Corona del Mar, California
    • Beneficiary Defective Inheritor's Trust
  • Allied Professional Summit 2013, Newport Beach, California, October 23, 2013
    • Anatomy of a Trust: Key Considerations in Preparing and Identifying Quality Trust Documents
  • Planned Giving Round Table - Inland Empire, Redlands, California, September 19, 2013
    • Using Charitable Concepts in Business Exit Planning
  • California Society of CPAs Estate Planning Interest Group, Newport Beach, California, August 28, 2013
    • Estate Planning for Moderate and Large Estates
  • Olive Crest Panel Presentation, Costa Mesa, California, May 21, 2013
    • Families That Give Together 'Live Forever'
  • Lincoln Financial, Irvine, California, May 20, 2013
    • Integrated Estate and Business Planning in Today's Economy
  • Financial Planning Association Orange County Chapter, Irvine, California, May 15, 2013
    • Estate Planning Risk Barometer: Does Your Client's Estate Plan Truly Protect the Family?
  • Boy Scouts of America, March 20, 2013
    • Charitable Planning is More ATRActive Than Ever - Ethical & Tax Considerations in Planned
  • Orange County Advisors in Philanthropy, October 31, 2012
    • $5M Tax-Free Gifts? Going, Going, Gone
  • Allied Professionals Summit 2012, October 10, 2012
    • Ways to Effectively Collaborate with Other Professionals from Finance Related Industries
    • Case study discussion panelist
    • Continuing education presentation delivered to CPAs and financial planners
  • Olive Crest Planned Giving Advisor Forum, September 19, 2012
    • $5M Tax-Free Gifts? Going, Going, Gone
    • Continuing education presentation delivered to attorneys, CPAs and financial planners
  • Financial Planning Association Orange County Chapter, Irvine, California, August 29, 2012
    • Deposing the Benevolent Dictator: Transitioning Ownership and Control of the Family Business
    • Continuing education presentation delivered to CPAs, financial planners, and insurance agents
  • California Society of CPAs Financial Planning Interest Group, September 22, 2011
    • Roth IRA Conversions and IRA Trusts
  • Orange County Bar Association Trusts & Estates Section, July 13, 2011
    • Estate Planning Opportunities for 2011 and 2012
    • Continuing legal education presentation delivered to attorneys
  • Northwestern Mutual Financial Network "Estate Planning Day" Regional Meeting, June 9, 2011
    • Estate Planning Opportunities for 2011 and 2012
  • UCI Paul Merge School of Business Private Wealth Management Course, May 10, 2011
    • Advanced Estate Planning
    • MBA course at UCI
  • "It's Your Estate," Newport Beach, California, May 9, 2011
    • IRA; 401k; 403b and 457 Plans Distributions
  • Financial Planning Association Orange County Chapter, Irvine, California, February 16, 2011
    • The 2011 Tax Update - How It Affects Your Clients and Your Practice
    • Continuing education presentation delivered to CPAs and financial planners
  • Bob Larsen KCAA Radio, January 17, 2011
    • Building Wealth...and Keeping It
  • Financial Planning Association Orange County Chapter, Irvine, California, November 17, 2010
    • Estate Freezes: The Basics and the Math
    • Continuing education presentation delivered to CPAs and financial planners
  • "It's Your Estate," Orange, California, October 27, 2010
    • Maximizing the Tax Benefits of Your IRA Assets
  • Bank of the West Wealth Management Group, Newport Beach, California, August 5, 2010
    • Estate Freezes: The Basics and the Math
  • New York Life Covina Valley General Office, Pomona, California, May 21, 2010
    • Estate Freezes: The Basics and the Math
  • "It's Your Estate," Newport Beach, California, May 10, 2010
    • Maximizing the Tax Benefits of Your IRA Assets
  • Community Foundation Riverside, Riverside, California, May 5, 2010
    • Business Sale Options in Today's Marketplace
  • Estate Planning and Trust Council of Long Beach, California, March 9, 2010
    • The Roth Conversion Opportunity
  • North San Diego Estate Planning Council, San Diego, California, December 1, 2009
    • Estate Freezes: The Basics and the Math
  • Estate Planning and Trust Council of Long Beach, California, November 17, 2009
    • Estate Freezes: The Basics and the Math
  • "It's Your Estate," 2009, October 28, 2009
    • Distribution Planning for Retirement Plans
  • Partnership for Philanthropic Planning of Orange County: 2009 Charitable Professionals Series Primer, September 9, 2009
    • Tax Smart Giving - Case Study Presentation
  • Bank of the West Wealth Management Group, Sacramento, California, July 21, 2009
    • Exiting Your Business Without Taxing Yourself
    • Client-centered presentation on income tax planning for business owners
  • Trinity Financial Partners, Ontario, California, June 30, 2009
    • Charitable Planning Update
    • Continuing professional education presentation delivered to CPAs
  • Bank of the West Wealth Management Group, Newport Beach, California, May 16, 2009
    • Taming the Tax Tiger: Wealth Retention and Tax Strategies for Today's Economy
    • Client-centered presentation delivered to CPAs and their clients
    • Co-Presented with Jerry Hesch, graduate tax law professor at University of Miami Heckerling School of Law
  • FMC Financial Group, Newport Beach, California, May 11, 2009
    • Advanced Planning Workshop
    • Advanced planning workshop delivered to high-level tax and financial advisors
  • Bank of the West Wealth Management Group, Newport Beach, California, April 30, 2009
    • Taming the Tax Tiger: Wealth Retention and Tax Strategies for Today's Economy
    • Continuing professional education presentation delivered to CPAs
  • Planned Giving Round Table of Los Angeles, April 23, 2009
    • The Advisor's Role in Philanthropy
    • Presentation to attorneys, financial advisors, CPAs, and planned giving officers
  • Planned Giving Round Table of Los Angeles, April 23, 2009
    • Estate Freezes: The Basics and the Math
    • Presentation to attorneys, financial advisors, CPAs, and planned giving officers
  • Financial Planning Association of Orange County, February 18, 2009
    • Beyond the Stretch IRA Trust: Advanced IRA Distribution Planning
    • Continuing education presentation delivered to CPAs and financial planners
  • Orange County Bar Association Trusts & Estates Section, February 11, 2009
    • Estate Freezes: The Basics and the Math
    • Continuing legal education presentation delivered to attorneys
  • Estate Planning and Trust Council of Long Beach, November 20, 2008
    • The Advisor's Role in Philanthropy
    • Presentation delivered to group of attorneys, CPAs, and financial planners specializing in estate planning
  • California Society of CPAs, Orange County/Long Beach Chapter Financial Planning Interest Group, October 16, 2008
    • Advanced Income Deferral
    • Continuing professional education presentation delivered to CPAs
  • Association of Fundraising Professionals, Orange County Chapter, January 23, 2007
    • Donor Outlook for 2007: Accountability; Your Donors are Watching You - Will They Like What They See?
  • Planned Giving Round Table of Orange County, Irvine, California, October 5, 2006
    • Funding CRTs with Debt-Encumbered Assets: Hazards and Heroics
  • Inland Empire Planned Giving Round Table, Redlands, California, July 21, 2005
    • Funding Split-Interest Trusts with Difficult Assets
  • The Financial Planning Association Orange County Chapter, Irvine, California, May 18, 2005
    • Estate Planner's Toolbox
  • Planned Giving Round Table of Orange County, Irvine, California, May 5, 2005
    • Debunking the Myths of the Private Annuity Trust: How Not to Sell Appreciated Assets
  • Estate Planning Council of South Orange County, Mission Viejo, California, April 5, 2005
    • Debunking the Myths of the Private Annuity Trust: How Not to Sell Appreciated Assets
  • Planned Giving Round Table of Southern California, Glendale, California, April 22, 2004
    • Taking Zero-Tax-Planning to the Next Level
  • Estate Planning Council of South Orange County, Mission Viejo, California, April 6, 2004
    • Creative Uses of Preferred Partnerships and LLCs
  • Planned Giving Round Table of Orange County, Irvine, California, March 4, 2004
    • Taking Zero-Tax-Planning to the Next Level
  • Foundation for Christian Stewardship, Irvine, California, December 5, 2003
    • Advanced Planning Tools Seminar
  • Public Charities in Texas, Dallas, Texas, September 21, 2001
    • Charitable Trust Reformation
  • Frequent seminars presented to attorneys, CPA, and financial planners on income tax planning, estate planning, and charitable planning
  • American College of Trust and Estate Counsel (ACTEC) - Fellow (Member)
  • Orange County Estate Planning Council - Board Member
  • University of California, Irvine - Center For Investment and Wealth Management - Charter Member
  • Kingdom Advisors - Charter Member
  • Ronald Reagan Presidential Library Foundation Professional Advisory Committee - Charter Member
  • Crossline Community Church - Member
  • Society of Trust and Estate Practitioners of Orange County (STEP-OC) - Founding Board Member
  • Planned Giving Round Table of Orange County - Past President; Former Board Member for 10 years; Member
  • Orange County Council on Philanthropy - Member
  • Crown Financial Ministries - Planned Giving Advisory Board
  • Ocean Institute - Planned Giving Advisory Board
  • National Partnership for Philanthropic Planning (formerly National Committee on Planned Giving) - Member
  • American Bar Association - Member
  • California Bar Association - Member
  • Texas Bar Association - Member (Inactive)
  • College of the State Bar of Texas - Member