D. Matthew Richardson

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.

Education

• LL.M., New York University, 1985
• J.D., University of California, Hastings, 1984, cum laude
• B.A., University of Washington, 1981

Admissions

• California
• U.S. District Court for the Southern District of California
• U.S Tax Court
• U.S. Court of Federal Claims

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

• "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 Articles

• "Severance Payments Held to be Exempt From FICA Taxes; Creates Split in the Circuits," October 25, 2012

Life Sciences Law Blog Articles

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

• "Modifications Of Home Loans Under Government Program Will Not Adversely Affect REMICS", April 13, 2009

Speeches

• "Estate Planning for the Baby Boomer – Ideas that Make you Stand Out," 2012 California Tax Practitioners’ Conference, May 24, 2012, Los Angeles, California
• "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