California Income Tax Planning with Irrevocable Trusts

Date: Thursday, April 5, 2018
Time: 12:00pm - 1:30pm
Location: The Grand Event Center 4101 E Willow St 90815
Speaker: Matt Brown

EPTCLB Program and Luncheon

The Grand Event Center 4101 E Willow St 90815

“California Income Tax Planning with Irrevocable Trusts”

Given the recent increase in the estate and gift tax exemption and the limited deductibility of state income tax liability against federal taxable income, clients increasingly want to create, or redomicile and modify or decant, existing nongrantor trusts to no-tax states. This presentation will address relevant issues, including charitable planning, California sourcing, throwback, and fiduciary taxation rules, along with a discussion of intangible assets that retain the California sourcing taint and those that escape it once moved outside of California.

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 board certified in estate planning law by the California Bar Association and is a Fellow of the American College of Trust and Estate Counsel (ACTEC –, 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. 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.
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 Finance 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.

Thank you to this month's speaker sponsor

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