D. Matthew Richardson is a partner in the Orange County and Los Angeles offices, a member of the Tax and Estate Planning Practice Group.
Areas of Practice
Mr. Richardson specializes in mergers and acquisitions, corporate reorganizations, liquidations and spin-offs, complex financing, debt restructuring, real estate taxation, real estate investment trusts, joint ventures, partnerships and limited liability companies. He regularly counsels early-stage technology and other businesses with respect to various formation, operation and taxation issues.
Mr. Richardson also specializes in multigenerational wealth and business transfers and other estate planning matters. His estate and charitable planning clients include high-net-worth individuals and families with extensive real estate holdings and other closely held business interests. He also counsels public charities and private foundations in connection with their formation and the tax and other legal issues arising in connection with their operation and management, and advises pension and governmental plans with respect to the tax issues arising in connection with the acquisition, ownership, and disposition of real estate.
Memberships
· Member, Orange County Bar Association
· Member, American Bar Association
· Former Chair, Taxation Section of the Beverly Hills Bar Association
Articles
· Earnouts: Love 'em or Leave 'em, San Diego Daily Transcript, September 23, 2008
· California LLC Fee Unconstitutional; Filing Protective Claim for Refund, April 11, 2006
· It's Time to Establish a Deferred Compensation Insurance Plan, August 16, 2005
· New Tax Benefits Available for Film and Television Producers in the United States, October 29, 2004
· adbriefs, Winter 2004
Climate Change & Clean Technology Law Blog Articles
· "The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 and its effect on the Energy Sector," February 2, 2011
Corporate & Securities Law Blog Articles
· "Further Relief on Section 6045B Reporting," January 17, 2012
· "Update on New Reporting Rules for Stock Splits, Recapitalizations, Mergers and Acquisitions," January 9, 2012
· "IRS Launches Voluntary Worker Reclassification Program," November 2, 2011
· "New IRS Reporting Rules for Stock Splits, Mergers and Acquisitions," March 15, 2011
· "Extension of 100% Gain Exclusion for Qualified Small Business Stock," January 10, 2011
· "Congress Enacts 2010 Small Business Jobs Act," September 29, 2010
· "IRS Guidance on Series LLCs," September 20, 2010
· "IRS Changes Tax Treatment of Community Property for Registered Domestic Partners," July 1, 2010
· "New Cases Give LLC Owners More Avenues to Avoid the Passive Activity Loss Limitations", July 22, 2009
· "Relief for Securitization Vehicles: Mortgage Modification under Foreclosure Prevention Programs," May 23, 2008
· "FTB Won't Appeal Ruling on Unconstitutionality of LLC Fee," April 11, 2008
Life Sciences Law Blog Articles
· "Proposed Tax Incentives for Life Sciences Research," October 11, 2010
· Real Estate & Construction Law Blog Articles
· "Modifications Of Home Loans Under Government Program Will Not Adversely Affect REMICS", April 13, 2009
Speeches
· "Negotiating and Drafting Acquisition Agreements," USC Tax Institute, January 2007
Events
· Third Thursday Emerging Company Webinar, February 16, 2012, Formation Issues and Changes in Structure - Tax Considerations
· Third Thursday Emerging Company Webinar, March 18, 2010, Formation Issues and Changes In Structure - Tax Considerations
(Also at Los Angeles Office)