MATT BROWN | PARTNER
Matt Brown
PARTNER
Matt.Brown@brownandstreza.com
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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, 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