MATT BROWN | PARTNER

BIO

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 a Fellow of the American College of Trust and Estate Counsel (ACTEC – www.actec.org), a fellowship which is reserved for those estate planning attorneys considered preeminent by their peers.  ACTEC is considered to be the “Oscars®” for estate planning attorneys.  Matt is Board Certified in Estate Planning Law*.  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, 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 author on advanced estate planning, 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.

*Certified Specialist in Estate Planning, Trust & Probate Law by the State Bar of California Board of Legal Specialization

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: 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, 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

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 - 2021 "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 - 2021 “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

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.

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

Society of Trust and Estate Professionals (STEP): Member

Phi Delta Phi Legal Honor Society: Member

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

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

SPEAKING ENGAGEMENTS

SPEAKING ENGAGEMENTS
 

NATIONAL AUDIENCE

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

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

 

Click here for complete list of speaking engagements

 

LOCAL AUDIENCE

 

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

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

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

Frequent seminars presented to attorneys, CPA, and financial planners on income tax planning, estate planning, and charitable planning

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: 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; Former Board Member                for 10 years

American Bar Association: Member

California Bar Association: Member

Texas Bar Association: Member (Inactive)

College of the State Bar of Texas: Member