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, and advises pension and governmental plans with respect to the tax issues arising in connection with the acquisition, ownership, and disposition of real estate.

Education

• LL.M., New York University, 1985
• J.D., University of California, Hastings College of the Law, 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, Los Angeles 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

• "IRS Launches Voluntary Worker Reclassification Program," November 2, 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
• "New Cases Give LLC Owners More Avenues to Avoid the Passive Activity Loss Limitations", July 22, 2009

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

Events

• Formation Issues and Changes In Structure -- Tax Considerations, March 18, 2010, Third Thursday Emerging Company Webinars