MATT BROWN | PARTNER
Matt Brown
PARTNER
Matt.Brown@brownandstreza.com
----------
PARALEGAL
Marcela Routh Marcela.Routh@brownandstreza.com
PARALEGAL
Marlee Reich
RELATED PRACTICES
BIO
Matt Brown is a partner with the Orange County, California law firm of Brown & Streza LLP. Matt heads the firm’s Tax, Trusts, & Estates Group and its Ultra-High-Net-Worth subgroup. He represents business owners and philanthropists in personal planning, business succession planning, and charitable planning. Matt is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a former adjunct professor of law at University of California, Irvine School of Law.
Matt is a Certified Specialist in Estate Planning, Trust & Probate Law by the California State Bar Board of Legal Specialization and has been included in the Top 50: Orange County Super Lawyers list every year since 2016.
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 a published author on advanced estate planning, business succession, tax and philanthropy topics.
Matt earned his undergraduate degree in Agricultural and Managerial Economics 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.
Click here for Matt's complete biography.
PROFESSIONAL BACKGROUND | PROFESSIONAL RECOGNITION | PUBLICATIONS
PROFESSIONAL BACKGROUND
Brown & Streza LLP, Irvine, California
Partner, 2008-Present
Attorney, 2002-2008
University of California, Irvine School of Law: Adjunct Professor, 2014-2015
Thompson & Knight LLP, Dallas, Texas (merged with Holland & Knight in 2021)
Associate Attorney, 2000-2002
Winstead, Dallas, Texas: Associate Attorney, 1999-2000
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, Agricultural and Managerial Economics, University of California Davis,
1996
Licensed to practice law in both Texas (Inactive) and California
PROFESSIONAL RECOGNITION
American College of Trust and Estate Counsel (ACTEC): Fellow (Member), October 2014
Elected to membership by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors
Certified Specialist
Certified Specialist in Estate Planning, Trust & Probate Law by the California State Bar Board of Legal Specialization
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 - 2022 "Top 50 Orange County 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.
2015 - 2022 “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.
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
2011 - 2014 "OC Top Attorney" (Estate Planning) as published in OC Register Metro,
August 2011, August 2012, August 2013, and August 2014
2008 - 2014 “Southern California Super Lawyers-Rising Star”
Published by Los Angeles magazine and The Journal for Law & Politics.
PUBLICATIONS
Leimberg Information Services, Inc., May 2020
Co-author, Executing Estate Planning Documents During the Pandemic and the Slow Return to the "New Normal"
Signing During Coronavirus - California
New York University 73rd Institute on Federal Taxation, Chapter 16
Co-author, Converting Ordinary Income into Capital Gains Using the Early Termination of Private Trusts and Charitable Remainder Trusts
California Trusts & Estates Quarterly, Fall 2014
Co-author, California Income Tax Issues for Non-California Trusts - Part II
California Trusts & Estates Quarterly, Spring 2014
Co-author, California Income Tax Issues for Non-California Trusts - Part I
Leimberg Information Services, Inc., March 2014
Co-author, California ING Trusts: A Cautionary Tale of Your Future State Laws?
CEB Business Succession Planning: Strategies for California Estate Planners and
Business Attorneys, June 2014
Author of topic in Insurance Planning Chapter titled Use of Life Insurance in Estate Planning
Wealth Management Frontier Journal, December 2013, UCI - The Paul Merage School of
Business, Center for Investment and Wealth Management
Estate Tax Planning During Economic Uncertainty
CEB Business Succession Planning: Strategies for California Estate Planners and
Business Attorneys, June 2012
Author of topics in Insurance Planning Chapter titled:
Split Dollar Agreements - update
Nonqualified Deferred Compensation Plans, Employee Stock Ownership Plans, and Stock Options - update
Captive Insurance Companies - update
CEB Business Succession Planning: Strategies for California Estate Planners and
Business Attorneys, June 2010
Author of topics in Insurance Planning Chapter titled:
Split Dollar Agreements
Captive Insurance Companies
Nonqualified Deferred Compensation, Captive Insurance Companies, and Split Dollar Life Insurance Planning
The WealthCounsel Quarterly, January 2009
Fat-Free Fat: Nontax Considerations for Discussing Philanthropy with Your Clients
WealthCounsel Estate Planning Strategies: Collective Wisdom, Proven Techniques,
December 2008
Author of chapter, Conservation Easements – How to Give Your Land Away but Still Use It
Orange County Business Journal Keys to Wealth Management Supplement, June 30,
2008
The Life Cycle of the Entrepreneurial Business: Wonder, Blunder, Thunder, Plunder
MEDIA MENTIONS
Advancing Philanthropy Magazine, December 2007
Life Settlements: Giving While Living
World Vision - The Advisor, November 2007
Helping Clients See the “Big Picture”
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
Orange County Register, December 29, 2006
Samueli Disputes $2.9 Million IRS Bill
Orange County Register, December 3, 2006
IRS Yet to Rule on Product
Research Magazine, January 2004
Optimizing Charitable Giving
Wall Street Journal, December 8, 2003
Pritzkers Made a ‘Tax-Driven’ Deal
SPEAKING ENGAGEMENTS
SPEAKING ENGAGEMENTS
NATIONAL AUDIENCE
National Association of Estate Planners & Councils - The Robert G. Alexander Webinar
Series, September 14, 2022, National Videoconference
Spousal Trusts: Opportunities and Pitfall
56th Annual Heckerling Institute on Estate Planning – University of Miami School of
Law, March 28-April 1, 2022, National Videoconference
Co-Presenter, State Income Taxation of Trusts: Even Florida Practitioners Should Know This Stuff!
ACTEC Annual Meeting, Fiduciary Income Tax Committee, March 9-14, 2002, San Diego,
California
Co-Presenter, California Income Taxation of Trust
Society of Trust and Estate Practitioners USA: 9th Annual Institute on Tax, Estate Planning and the Economy, February 3-4, 2020, Newport Beach, California
Co-presenter, What's in it For Me? Income Tax Planning with Irrevocable Trusts
The 39th Annual Tax & Estate Planning Forum, October 10, 2019, San Diego, California
Beyond Estate Taxes: Trusts Are for Income Taxes, Too
CalCPA 2018 Estate & Trust Planning Conference, Golden Gate University, July 17, 2018, San Francisco, California
Beyond the ING: California Income Tax Planning with Traditional Irrevocable Trusts
Society of Trust and Estate Practitioners USA: 7th Annual Institute on Tax, Estate Planning and the Economy, February 15-16, 2018, Newport Beach, California
Co-presenter, Different Approaches to Sophisticated Tax Strategies
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
Co-presenter, Leaving on a Jet Plane? Tax and Tax-Related Considerations for Individuals Moving Between States
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
Click here for complete list of speaking engagements
LOCAL AUDIENCE
OCBA Trusts & Estates, Elder Law, & Conservatorship Section Annual Seminar,
Costa Mesa, California, October 26, 2022
Trust Protectors: Planning, Administration, and Litigation Considerations
Cutler Investment Group, Newport Beach, California, February 28, 2022
Estate Update
Merrill Lynch Office, Newport Beach, California, December 19, 2018
Co-presenter, Unified Approach to Business and Personal Planning
Executive Next Practices Forum, Irvine, California, August 9, 2018
Panelist, New Approaches to Strategic Transactions for 2018 and Beyond
Pacific Advisors Group, Newport Beach, California, May 24, 2018
Beyond the NING: California Income Tax Planning with Traditional Irrevocable Trusts
North San Diego County Estate Planning Council, San Diego, California, May 1, 2018
Beyond the NING: California Income Tax Planning with Traditional Irrevocable Trusts
Estate & Trust Planning Council of Long Beach, California, April 5, 2018
California Income Tax Planning with Irrevocable Trusts
Make A Wish Estate Planning Luncheon, Irvine, California, November 17, 2016
Charitable Estate Planning
First American Study Group Luncheon, Santa Ana, California, November 2, 2016
Estate Planning Techniques for Intellectual Property Assets
CPA Study Group Breakfast, Costa Mesa, California, October 25, 26 and 27, 2016
Income Tax Planning Considerations on the Sale of a Business
Hart King Office, Santa Ana, California, September 20, 2016
Co-presenter, Realizing Wealth Through Effective Estate & Succession Planning
First American Study Group Luncheon, Santa Ana, California, August 15 and 22, 2016
Estate Planning Techniques for Intellectual Property Assets
USC Family Business Program Meeting: Realizing Wealth and Estate Planning, Newport Beach, California, May 18, 2016
Preserving Wealth Through Effective Estate Planning
First American Study Group Luncheon, Santa Ana, California, May 3, 4 and 17, 2016
Estate Planning Techniques for Intellectual Property Assets
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
Co-presenter, My Nephew Started a Dot Com and Asked for Money, Now What?
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-presenter, Co-creating the Future: Corporate Financial Efficiencies to Amplify Personal Net Wealth
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, June 11, 2014
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, Corona del Mar, California, February 13, 2014
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 Giving
Orange County Advisors in Philanthropy, October 31, 2012
$5M Tax-Free Gifts? Going, Going, Gone
Allied Professionals Summit 2012, October 10, 2012
Case study discussion panelist, Ways to Effectively Collaborate with Other Professionals from Finance Related Industries
Olive Crest Planned Giving Advisor Forum, September 19, 2012
$5M Tax-Free Gifts? Going, Going, Gone
Financial Planning Association Orange County Chapter, Irvine, California, August 29, 2012
Deposing the Benevolent Dictator: Transitioning Ownership and Control of the Family Business
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
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
Bob Larsen KCAA Radio, January 17, 2011
Building Wealth...and Keeping It
Click here for complete list of speaking engagements
COMMUNITY INVOLVEMENT
COMMUNITY INVOLVEMENT
American College of Trust and Estate Counsel (ACTEC): Fellow (Member)
Orange County Estate Planning Council: Member; former Board Member
University of California, Irvine - Center For Investment and Wealth Management: Charter Member
Kingdom Advisors: Charter Member
Crossline Community Church: Member
Society of Trust and Estate Practitioners of Orange County (STEP-OC): Founding Board Member; Member
Planned Giving Round Table of Orange County: Past President
American Bar Association: Member
California Bar Association: Member
Texas Bar Association: Member (Inactive)
College of the State Bar of Texas: Member
Phi Delta Phi Legal Honor Society: Member