Tax, Estate Planning & Probate
Professional Experience
David concentrates his practice in the area of individual, corporate and partnership income tax planning; transactional business matters; estate planning; trust administration; and charitable planned giving.
Publications and Presentations
David has published several articles on gift tax and succession planning as well as other tax planning strategies, including “Determining Entertainment Industry Deductions for Creative Properties Deemed Abandoned or Worthless Remains Difficult Despite IRS Guidance,” BNA Daily Tax Report, (July 15, 2004); “Final Regulations Issued on Election to Treat Revocable Trusts as Part of Estate,” Journal of Taxation (May 2003); “Tax Court Limits Ability to Claim Annual Gift Tax Exclusion on Gratuitous Transfers of Limited Liability Company Interests,” Journal of Taxation (May 2002); “Passing the Baton: Succession Strategies for CPA Firms,” California CPA (August 2001); “U.S. Pension Plan Distributions to Nonresident Alien Individuals,” Journal of Practical Estate Planning (April/May 2000); “Ordinary Loss for Limited Partnership Interest Abandonment,” Taxation for Accountants (August 1997) and republished in Taxation for Lawyers (September 1997); and “Grantor and Nongrantor Trusts: Asking the Right Questions,” The Practical Tax Lawyer (Spring 1997).
David is also a frequent speaker on tax law, estate planning and charitable giving. He has lectured for Los Angeles area discussion groups of the California Society of CPAs, the Los Angeles County Bar Association’s Tax Night, the CPA/Law Forum as well as other professional organizations.
Education
David received his J.D. from California Western School of Law in 1995 and his LL.M in Taxation from the Georgetown University Law Center in 1996. He graduated from California State University at Northridge in 1992 with a B.A. in Political Science.
