About David Keligian, J.D., M.B.A., CPA
David Keligian is a tax partner with the Orange County, California law firm of Brown & Streza, LLP. David’s representation of business owners includes income and estate planning, with emphasis on i) structuring acquisitions and dispositions of businesses and real estate, ii) the resolution of federal and state tax controversies, iii) planning to avoid California residency and taxes for both individuals and businesses, and iv) business succession planning. He has served as an expert witness in tax matters in state and federal courts. David is a Fellow of the American College of Tax Counsel (ACTC – actconline.org), a fellowship which is reserved for tax attorneys who have made an exceptional contribution considered preeminent by their peers.
David received his Juris Doctor with Moot Court Honors, his M.B.A. as a Dean’s Scholar, and his B.S. in Accounting, Magna Cum Laude, all from the University of Southern California. Prior to joining Brown & Streza, LLP, David spent eighteen years as a tax attorney and shareholder at The Busch Firm, with prior experience as the managing partner of a 25 attorney business law firm in Los Angeles, as well as practicing as a C.P.A. with Peat Marwick. His public accounting experience included consulting regarding acquisitions and dispositions of U.S. businesses and real estate, corporate taxation, international transfers of know-how and technology, and tax planning for non-resident individuals and corporations.
David is widely published on a range of tax, accounting, and finance subjects, and a well-recognized panelist and lecturer for the California Continuing Education of the Bar, the California CPA Foundation, the USC Tax Institute, the U.S. Federal Court, the California Department of Real Estate, and the California Society of CPAs on various tax and accounting topics.
David is very involved in the community as a Board Member of the Pacific Club, Director and CFO of the Armenian EyeCare Project, which honored him with its Lifetime Humanitarian Award, a member of the Board of Trustees of the Diocese Endowment Fund, and a prior member and Chairman of the Legal Committee of the Ararat Home of Los Angeles.
Professional Background
Brown & Streza, LLP, Irvine, California
Partner, 2011-Present
The Busch Firm, Irvine, California
Tax Attorney/Shareholder, 1993-2011
Grayson, Givner, Booke, Silver & Wolfe, Encino, California
Tax and Managing Partner, 1986- 1992
Freshman, Marantz, Orlanski, Comsky & Deutsch, Beverly Hills, California
Tax Associate, 1984-1986
Peat, Marwick, Mitchell & Co., Los Angeles, California
4 years practice as C.P.A., 1979-1983
Juris Doctor, University of Southern California, 1980
Master of Business Administration, University of Southern California, 1980, Dean’s List
Certified Public Accountant, California, 1982
Bachelor of Science, Accounting, Magna Cum Laude, University of Southern California, 1977
Admissions:
United States District Court, Central District of California, 1980
United States Court of Appeal, Ninth Circuit, 1980
United States Tax Court, 1982
United States Claims Court, 1986
Professional Recognition
American College of Tax Counsel (ACTC): Fellow, Member
- Elected for extraordinary accomplishments and professional achievements and for dedication to improving the practice of tax law
2015 – 2024 “Southern California Super Lawyer”
2011 – 2013 OC Top Attorney as published in OC Metro Magazine, August 2011, August 2012, and August 2013
Received California Society of CPAs award for top course materials for Federal Tax Procedure course.
Speaking Engagements
National Business Institute, Speaker, 2023
- Planning for Real Property Transactions and Exchanges
The Rushmore Group, Instructor, 2022
- How to Help Your Business Clients Solve Their Biggest Problem
Business Owner Summit hosted by WealthWise Financial Services, Panelist, 2019
USC Tax Institute, Speaker, 2011
California Continuing Education of the Bar, Moderator and Panelist, 2009
- How to Think Like an MBA: Business Concepts for Lawyers
Lorman Educational Services, Instructor, 2004
- Recognizing the Blind Spots in the World of Partnerships, LLPs and LLCs
National Business Institute, Instructor, 2003
- Family Limited Partnerships and Limited Liability Companies in California
Lorman Educational Services, Instructor, 2003
- Partnerships, LLCs, and LLPs – Organization and Operation in California
California Continuing Education of the Bar, Advanced Course of Study, Panelist, 2000 to present
- Representing Start-Ups and Emerging Growth Companies
Click here to see the full list of speaking engagements.
Publications
Orange County Lawyer, July 2024
- Co-author, Maximizing Value – Overlooked Pre-Transaction Planning Opportunities in M&A Deals
Orange County Lawyer, March 2024
- Co-author, Qualified Small Business Stock: A Rare Planning Opportunity
Orange County Lawyer, November 2023
- Co-author, 1031 Delayed Exchanges: Avoiding Common Traps
Orange County Lawyer, February 2023
- Exiting California: Avoiding Common Misconceptions
Orange County Lawyer, November 2022
- Taxation of Damages: A Primer for Litigators
Business Succession – The Essentials Ebook, September 2021
California Trusts and Estates Quarterly, In 2 parts, Volume 19, Issue 4 and Volume 20, Issue 2, 2014
- California Income Tax Issues for Non-California Trusts
CEB Financing and Protecting California Businesses, February 2013
- Co-author of Chapter “Tax and Accounting Elections”
The Journal of Taxation, November 2011
- Winning Independent Contractor Disputes With an IRS Predisposed to Find Employees
The Journal of Taxation, October 2009
- Co-author, Taxation of Life Settlements – Unanswered Questions After Revenue Rulings 2009-13 and 2009-14
Business Law News, State Bar of California, Issue 4 2004
- LLCs for Start-Ups: Yes or No?
Taxes, September, 2003
- Family Partnerships and Code Section 2036 – Judicial Activism Targets Family Entities
CEB Capitalizing and Protecting New Businesses, California Continuing Education of the Bar, 1996, and subsequent updates
- Agreements Among Founders
- Tax and Accounting Elections
- Consultant, Selecting and Forming Business Entities
The Practical Tax Lawyer, (national A.B.A. publication) Winter 1995
- GRATs and GRUTs: What They Are and How to Draft Them (with Checklist)
The Journal of Taxation, February 1994
- Appraisal Issues Now Require Greater Attention for Tax Planning to be Effective
California Society of CPAs published course materials, 1993
- Awarded “Outstanding Course Material Award” from Society
- Successfully Representing Clients Before The IRS
California Continuing Education of the Bar, 1987 to 1991
- Co-author, supplement to “Tax Practice in California”
San Fernando Valley Construction Journal
- Tax Planning with Trusts, September, 1991
- Leading Edge Tax Planning with Family Partnerships, August, 1991
- Audits of Developers and Contractors – What the IRS Looks For, May, 1991
- Questions and Answers on Exchanges, April, 1991
- Using Exchanges Effectively, March, 1991
- Avoiding Tax Disasters, January and February, 1991
Los Angeles Business Journal, September 3, 1990
- IRS Hits Independent Contractor Issue
Community Involvement
American College of Tax Counsel (ACTC) — Fellow (Member)
Pacific Club — Board of Directors, 2018 – 2022, 2023-Present and Finance and Legal Committees, 2010 – Present
Armenian EyeCare Project — Director and CFO, 2002 – Present
- 501(c)(3) organization with over $2 million in annual revenues. AECP operates a mobile eye hospital and clinics, offers physician training and fellowships, and provides patient screening, free surgical procedures, and public education in the Republic of Armenia.
Western Diocese Endowment Fund — Board of Trustees, 2000 – Present
- Endowment Fund which supports the operations of the Western Diocese of the Armenian Church of North America
Armenian Assembly of America — Chairman of Audit Committee, 2003 – 2008
Ararat Home of Los Angeles — Board Member and Chairman of Legal Committee, 1990 – 2000
- Assisted living, old age, convalescent hospital and skilled nursing facility
American Bar Association Tax Section — Member
