Tim Kay is a Certified Specialist in Estate Planning, Trust and Probate Law, California Board of Legal Specialization. His practice is concentrated in tax, trust, and estate matters with emphasis in estate planning, trust and probate administration, and estate and gift taxation. He employs advanced estate planning techniques, including grantor retained annuity trusts, family partnerships, limited liability companies, charitable remainder trusts, defective grantor trusts, insurance planning, public charities, and private foundations. Tim has experience in trust and estate litigation, and obtains private letter rulings on significant gift, estate, and income tax matters. In addition, he provides advice to non-profit organizations.
Education
- Stanford Law School (J.D., with distinction, 1987)
- Note Editor, Stanford Law Review
- University of San Francisco (B.A., Psychology, 1975)
Court Admissions
- Supreme Court of California
- United States Tax Court
Professional Memberships & Activities
- State Bar of California
- American Bar Association
- Orange County Bar Association
Representative Presentations & Publications
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Under Political Pressure, IRS Halts Investigation of Anonymous Political Contributions, Co-Author, Daily Journal (July 2011)
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In Political Fundraising, the Price of Anonymity May Be Rising, Co-Author, Daily Journal (June 2011)
- Estate Tax and Wealth Succession, Speaker, Investment Outlook for 2011 and Beyond, Morgan Stanley, Orange County, CA (April 2011)
- Tax-Wise Giving, Contributor, Orange County Business Journal's 2011 Giving Guide (March 2011)
- Good News About Tax Relief: TRA 2010 Simplified, Co-Author, Orange County Business Journal (2011)
- Succession Planning for Family Businesses, Panelist, Continuing Education of the Bar (CEB) (2004, 2008, 2009)
- Planning for the Liquidity Event, Orange County Business Journal (2007)
- Family Feuds: Estate Litigation, an Unpleasant Game for Unprepared Benefactors and Beneficiaries, Orange County Business Journal (2006)
- Family Business Succession: Creating Your Own Story, Orange County Business Journal (2005)
- Patents and Copyrights, CEB Estate Planning for Special Assets (2004)
- Estate Planning for Patents & Copyrights, Lecturer, UCLA/CEB Estate Planning Institute (2002)
Professional Recognition & Awards
- The Best Lawyers in America®, Trusts and Estates (2006-2012)
- The Best Lawyers in America®, Business Edition, Trusts and Estates (2012)
- Southern California Super Lawyers®, Estate Planning & Probate (2008-2011)
Community Involvement
- Boys Republic, Board of Directors, Past President
- Orange Coast Estate Planning Council, Past President
- Orange County Community Foundation, Board of Governors, Chairman
- South Coast Repertory Theater, Board of Trustees
Other Professional Experience
- Gibson, Dunn & Crutcher LLP, Partner, Irvine, California
