First Admitted: 1999, Texas

Professional Webpage: https://www.brownandstreza.com/team/matt-brown/

Bar/Professional Activity:

University of California, Irvine School of Law - Adjunct Professor - 2014-2015
Thompson & Knight LLP, Dallas, Texas - Associate Attorney - 2000-2002
Brown & Streza LLP, Irvine, California - Associate Attorney - 2002-2008
Brown & Streza LLP, Irvine, California - Partner - 2008-Present
Winstead, Dallas, Texas - Associate Attorney - 1999-2000

Transactions:

Structured $100 Million gift of closely held stock to charitable remainder trust to defer taxation on sale proceeds from $205 Million business sale
Structured $200 Million gift of closely held stock to a private foundation, successfully avoiding excess business holdings challenges
Structured tax-deferred $100 Million business sale by implementing complex multi-tiered partnership structure
Converted for-profit nursing home into nonprofit corporation using tax-exempt housing bonds
Created multi-tiered partnership holding company structure designed to split royalty income of a renowned author among the author, a charitable remainder trust, and a supporting organization while avoiding assignment of income issues
Converted $12 Million S-Corporation into nonprofit publishing company, avoiding liquidation tax, minimizing UBIT during conversion period, and ultimately eliminating UBIT entirely
Converted $32 Million C-Corporation into nonprofit publishing company, avoiding liquidation tax and ultimately eliminating all corporate level taxes
Structured private foundation’s investment in foreign for-profit bank designed to provide microenterprise lending to the poor as a program-related-investment instead of a taxable expenditure or jeopardizing investment
Structured supporting organization designed to secure government financing for renovation of distressed housing with profits going to local charities
Created supporting organization subsidiary of a national community foundation to accept and direct international gifts
Created supporting organization subsidiary of a national community foundation to accept and direct gifts of real property

Special Licenses/Certifications:

Certified Specialist in Estate Planning, Trust & Probate Law (California State Bar Board of Legal Specialization), 2010

Pro bono/Community Service:

Phi Delta Phi Legal Honor Society - Member
College of the State Bar of Texas – Member
University of California, Irvine - Center for Investment and Wealth Management - Charter Member
Society of Trust and Estate Practitioners of Orange County (STEP-OC) - Founding Board Member; Member
Orange County Estate Planning Council - Member; former Board Member
Crossline Community Church - Member
Kingdom Advisors - Charter Member
Planned Giving Round Table of Orange County - Past President

Honors/Awards:

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.
Fellow, American College of Trust and Estate Counsel (ACTEC) – October 2014 - Elected to membership by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors

Educational Background:

Bachelor of Science, Agricultural and Managerial Economics, University of California at Davis -1996
Licensed to practice law in both Texas(inactive) and California
Juris Doctor, cum laude, Southern Moethodist University School of Law - 1999

Other Outstanding Achievements:

2016 - 2021 “Top 50 Attorneys In Orange County” as published in Los Angeles magazine, February 2016
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 featured 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.
2011 - 2014 “OC Top Attorney” (Estate Planning) as published in OC Register Metro, August 2011, August 2012, August 2013 and August 2014

Industry Groups:

ACTEC Fellow

Matt Brown