Steven B. Kray

Paralegal: Danielle Peck (

Collapse All Expand All

Steven B. Kray is Of Counsel in the Irvine, California office of Brown & Streza. Steven, AV rated by Martindale Hubble and a CPA, has been serving the Southern California legal community as a tax and transactions attorney over 40 years and is currently practicing as a trust and estate attorney. Prior to joining Brown & Streza in 2017, he was a founding and managing partner for the law firm of Stephens & Kray for over 30 years, and was the managing partner at the Newport Beach office of the national law firm, Finley, Kumble, Wagner, Heine, Manley, Myerson & Casey, which at that time was one of the country's largest law firms. At Finley Kumble Steven also served as the head of that firm's Tax and Estates department for Los Angeles, Orange and San Diego Counties.

Steven was admitted to the California State Bar in 1977. His practice experience as a transactions attorney was in the areas of: Taxation, Trusts and Estates, Probate, Corporate Law, Mergers & Acquisitions and Syndications, Real Estate, Contracts and Intellectual Property. His current practice has focused on related party transactions in these areas as well as Trusts and Estates and Retirement Planning, where he has developed proprietary planning techniques that integrate his extensive experience in his areas of practice.

Steven’s other admissions and memberships include, significantly, admission as a Certified Public Accountant in 1979, and the following: U.S. Tax Court in 1982; U.S. Court of Appeals, Ninth Circuit in 1983; U.S. Supreme Court in 1979, and admission to the international honor society of Beta Gamma Sigma. Steven received his Bachelor of Science, with honors and distinction in Accounting, at San Diego State University and his Juris Doctor at the University of Southern California School of Law.

Steven is recognized as having pioneered and developed sophisticated planning in the areas of Retirement Planning, Estate Planning, and Business Planning (including the design, formation, integration and operation of spendthrift trusts to own appreciating assets). He conceived of, researched and crafted his generation skipping Business Opportunity Trust ("BOT"), that other attorneys have referred to as Beneficiary Intentionally Defective Trusts (“BDITs”), a Delaware Series California LLC system to hold California real property in separate Series LLCs, and the Private Retirement Trust ("PRT"), each of which planning tools, and their cross-integration, are proprietary and will typically play a beneficial and major role in a client's business, estate, and retirement plan, and sale of their business.

  • Estate Planning
  • Retirement Planning
  • Wills and Trusts
  • Strategic Tax Planning
  • Entity Structure Planning
  • Brown & Streza LLP, Irvine, California – Of Counsel - 2017‐Present
  • Stephens & Kray, Newport Beach, California – Senior & Managing Partner – 1986-2017
  • Finley, Kumble, Wagner, Heine, Underberg, Manley, Myerson & Casey, Newport Beach, California - 1983-1986 (Managing Partner Newport Beach office)
  • Kray, Newmeyer, Landrum & Dillion (formerly Kray & Smith), 1980-1983 (Senior & Managing Partner)
  • Juris Doctor, University of Southern California School of Law – 1977
  • Bachelor of Science, San Diego State University – 1973


  • All California State Courts
  • United States Tax Court
  • United States Court of Appeals for the Ninth Circuit
  • United States Supreme Court
  • Financial Planning Association Orange County Chapter Quarterly Meeting, Irvine, California, November 15, 2017
    • The Private Retirement Trust: A Benefit to Living in California Besides the Weather

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.