D. Matthew Richardson

D. Matthew Richardson: Attorney with Sheppard, Mullin, Richter & Hampton LLP


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, 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, including inbound investment by, and planning for, non-U.S. clients. 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.


•Chinese Outbound Newsletter - September 2014
September 17, 2014
•Co-authored chapter, Tax Issues in the Cloud
Cloud Computing Legal Deskbook, 2013 Edition, Thomson Reuters Westlaw
Thomson Reuters Westlaw , November 2013
•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
Winter 2004

Climate Change & Clean Technology Law Blog Posts

• 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 Posts

• California Tax Relief for Sellers of Qualified Small Business Stock, October 8, 2013
• Final Section 336(e) Regulations Allow Step-Up in Asset Tax Basis in Certain Stock Acquisitions, June 17, 2013
• California State Senate Passes Measure Providing Partial Relief From Cutler Decision (re: QSBS), May 31, 2013
• Deadline for Filing FICA Tax Refunds is April 15, April 4, 2013
• File for FICA Tax Refunds Before April 15, February 19, 2013
• FTB issues Notice to Retroactively Deny Qualified Small Business Stock Tax Benefits. Amended Returns Should be Filed, December 27, 2012
• IRS Confirms Charitable Contribution Deduction for Gifts Made to Single-Member LLCs, August 9, 2012
• 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

Labor & Employment Law Blog Posts

• Severance Payments are Taxable under FICA, March 28, 2014
• Severance Payments Held to be Exempt From FICA Taxes; Creates Split in the Circuits, October 25, 2012

Life Sciences Law Blog Posts

• Proposed Tax Incentives for Life Sciences Research, October 11, 2010

Real Estate, Land Use & Environmental Law Blog Posts

• 'Change in Ownership' Can Trigger Documentary Transfer Tax, September 25, 2014
• Is Your Out-of-State LLC “Doing Business” in California? July 15, 2014
• California Documentary Transfer Tax: Separate Unrecorded Statement of Tax No Longer Allowed After December 31, 2014, June 11, 2014
• Modifications Of Home Loans Under Government Program Will Not Adversely Affect REMICS, April 13, 2009

Media Mentions

•Monster Beverage Corp.'s $690 million acquisition of American Fruits and Flavors
Don't Miss It: Hot Deals & Firms We're Following This Week
Law360 , February 26, 2016

Speaking Engagements

• Maximizing the $5 Million Exemption, 2013 Los Angeles County Bar Association, California Tax Practitioners' Conference, May 7, 2013, Los Angeles, California
• Estate Planning for the Baby Boomer - Ideas that Make you Stand Out, 2012 Los Angeles County Bar Association, California Tax Practitioners' Conference, May 24, 2012, Los Angeles, California
• Negotiating and Drafting Acquisition Agreements, USC Tax Institute, January 2007


•Formation Issues and Changes in Structure: Tax Considerations
Third Thursday Emerging Company Webinar Series
via WebEx , March 19, 2015
•Formation Issues and Changes in Structure: Tax Considerations
Third Thursday Emerging Company Webinar Series
Via WebEx , January 16, 2014
•Third Thursday Emerging Company Webinar
Formation Issues and Changes in Structure - Tax Considerations
WebEx , February 16, 2012
•Third Thursday Emerging Company Webinar
Formation Issues and Changes In Structure - Tax Considerations
LiveMeeting , March 18, 2010

(Also at 333 South Hope Street, Los Angeles Office)

Areas of Practice (15)

  • Tax
  • Corporate Tax
  • Estate Planning and Wealth Transfer
  • Corporate
  • Emerging Growth/Venture Capital
  • Family Owned and Closely-Held Businesses
  • Joint Ventures and Strategic Alliances
  • Mergers and Acquisitions
  • Entertainment, Technology, and Advertising
  • International Reach
  • Korea
  • Private Wealth Services
  • Healthcare
  • Digital Media and Entertainment
  • Nonprofit

Education & Credentials

Contact Information:
714.424.2815  Phone
714.428.5955  Fax
University Attended:
University of Washington, B.A., 1981
Law School Attended:
University of California, Hastings, J.D., cum laude, 1984; New York University, LL.M., 1985
Year of First admission:
1984, California; U.S. District Court for the Southern District of California; U.S. Tax Court; U.S. Court of Federal Claims


•Member, Orange County Bar Association
•Member, American Bar Association
•Former Chair, Taxation Section of the Beverly Hills Bar Association


Peer Reviews

  • 5.0/5.0
  • A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.

*Peer Reviews provided before April 15, 2008 are not displayed.

Client Reviews

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Costa Mesa, California

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