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Bruce Givner

Bruce Givner

Practice areas:

Tax, Estate Planning

About Me

        Our practice is:


 


        (i)     20% tax ltigation, tax audits and tax appeals;


 


        (ii)    20% asset protection planning;


 


        (iii)   20% income tax planning; and


 


        (iv)   40% estate planning and estate tax planning.


 


Estate tax planning is different than "estate planning": estate planning determines "who gets what".  By contrast, estate TAX planning determines the value of what is passed to your heirs.  In estate tax planning we use the tools Congress has provided - family limited partnerships, GRATs (grantor retained annuity trusts), private annuities, SCINs (self-canceling installment notes), qualified personal residence trusts, etc - to pass value on to the heirs at reduced value.


 


       In income tax planning we use the tools which Congress has provided - retirement plans and charitable structures - to reduce income taxes, provide for retirement and support worthy causes. 


 


       Note that the same structures used for tax planning also have creditor protection benefits. For example, a qualified personal residence trust reduces the value of the principal residence for estate tax purposes; it also reduces the attractiveness of the equity in your home to a future creditor.


 


       Our practice is primarily based on referrals from CPAs, secondarily from other lawyers, financial planners and clients.

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Languages Spoken: English, Farsi

Photos and Videos

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Practice Areas

Licensed since 1976

  1. Tax: 90%
    39 years, 2 thousand cases
  2. Estate Planning: 10%
    39 years, 1.2 thousand cases

Payment

Payment Types:

Cash, Check, Credit Card

Attorney Endorsements

53 total 

  • No photo

    I endorse this lawyer's work, with great enthusiasm and confidence. Bruce is one of the smartest, most thorough lawyers I know.

    More 

    David Berardo Tax Attorney
    Relationship: Worked together on matter

  • Robin Mashal

    Bruce Givner is a gifted attorney and an expert in the areas of estate planning and tax controversies. His vast knowledge of the tax laws, and his ability to guide his clients through the tax maze, has earned him a unique reputation amongst CPAs and attorneys. I eagerly endorse this lawyer's work.

    More 

    Robin Mashal Litigation Attorney
    Relationship: Worked together on matter

Contact Info

Givner & Kaye, A Professional Corporation

12100 Wilshire Boulevard
Suite 445
Los Angeles, CA, 90025-7124

12100 Wilshire Blvd.
Suite 445
Santa Monica, CA, 90025

12100 Wilshire Blvd.
Suite 445
Beverly Hills, CA, 90025

12100 Wilshire Blvd.
Suite 445
Encino, CA, 90025

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Resume

License
StateStatusAcquiredUpdated
CAActive197602/26/2015

Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.
Avvo Contributions
Legal Answers
Awards
Award NameGrantorDate Granted
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2015
Super LawyerSuperLawyers2015
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2014
Super LawyerSuperLawyers2014
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2013
Super LawyerSuper Lawyers2013
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2012
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2011
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2010
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2009
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2008
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2007
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2006
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2005
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2004
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2003
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2002
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2001
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell2000
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1999
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1998
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1997
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1996
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1995
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1994
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1993
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1992
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1991
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1990
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1989
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1988
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1987
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1986
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1985
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1984
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1983
AV Preeminent 5.0 out of 5 Peer Review RatedMartindale-Hubbell1982

Work Experience
TitleCompany NameDuration
ShareholderGivner & Kaye, A Professional Corporation2009 - Present
ShareholderBruce Givner, A Professional Corporation1994 - 2009
PartnerGrayson, Givner & Wolfe1989 - 1994
PartnerGrayson, Givner, Booke & Silver1985 - 1989
PartnerSanger, Grayson, Givner & Booke1981 - 1985
AssociateFlame, Sanger, Grayson & Ginsburg1977 - 1981

Associations
Association NamePosition NameDuration
California Board Of OptometryGovernor Jerry Brown's Appointment To The Board2013 - 2014
American Bar AssociationSection of Taxation, Estate And Gift Taxes Committee2008 - Present
American Bar AssociationSection of Taxation, Exempt Organizations Committee2008 - Present
American Bar AssociationSection of Taxation, Employee Benefits Committee2008 - Present
Los Angeles County Bar Association, Taxation SectionBoard of Directors1997 - 1997
Los Angeles County Bar Association, Taxation SectionBoard of Directors1996 - 1996
Beverly Hills Bar Association, Employee Benefits CommitteeChairman1988 - 1988
California Senate Advisory Commission on Life & Health InsuranceCommissioner1984 - 1986
Beverly Hills Bar AssociationTaxation Section1980 - Present
State Bar of CaliforniaMember1977 - Present
American Bar AssociationTaxation Section1977 - 2008

Legal Cases
Case NameOutcome
L&B Pipe & Supply Company v. Commissioner Of Internal RevenueDid not have to pay tax on $2.6 million of income
Bonny Lee Bakley EstateAssets distributed to children.
Boss Hogg of the Dukes Of HazardMillions in deductible contributions

See all Legal Cases 

Publications
Publication NameTitleDate
California State Bar Trusts and Estates QuarterlyThe Three Legged Stool: Simple, But Sophisticated, Estate Tax Planning2014
Los Angeles Daily JournalLLCs Take A Back Seat To Limited Partnerships In 20142014
California Continuing Education of the Bar (CEB) Drafting California Irrevocable TrustsChapter 9 - Dispositive Clauses2014
California Continuing Education of the Bar (CEB) Drafting Irrevocable TrustsChapter 17 - Qualified Personal Residence Trusts2014
California Continuing Education of the Bar (CEB) California Will Drafting Third EditionChapter 21 - Overview of Trust Distributions2014
California Continuing Education of the Bar (CEB) California Will Drafting Third EdictionChapter 22 - Trusts For Children2014
California Continuing Education of the Bar (CEB) California Will Drafting Third EditionChapter 30 - Trustee Accounting Powers2014
California Continuing Education of the Bar (CEB) California Will Drafting Third EdictionChapter 31 - Trustee Administrative Powers2014
Accounting TodayAttacking The IRS: Ignorance or Stupidity?2013
Los Angeles Daily JournalAnother View Of The IRS Scandal2013
Accounting TodayTaxpayer Victory Over IRS: Even A Bad Appraisal Can Be A "Qualified" Appraisal2013
Los Angeles Daily JournalSame Sex Marriage: Taxes And Real Estate2013
Accounting TodayIRS Tackles Four-Time Super Bowl Champion For A $5 Million Loss2013
CalCPA BuzzValuable Homes, Pitiful Exemption2013
California State Bar Trusts and Estates QuarterlyAsset Protection Planning: Attorneys as Advisors and Targets2013
Los Angeles Daily JournalLooking Ahead To 20142013
Accounting TodayIRS Loses on Statute of Limitations: Lawyer's Fraud Not Imputed To Taxpayer2013
Accounting TodayRing In The Tax Savings Before You Ring Out The Year2013
Accounting TodayWindfall Income Tax Planning2013
Acounting TodayIRS Loses Again Due To Taxpayer's Oral Testimony2013
Accounting TodayThe IRS Goes Easy On A Noncompliant Taxpayer2013
Accounting TodayA Major IRS Estate Tax Loss2013
California Continuing Education of the Bar (CEB) California Will Drafting Third EditionChapter 21 - Overview of Trust Distributions2013
California Continuing Education of the Bar (CEB) California Will Drafting Third EditionChapter 22 - Trusts for Children2013
California Continuing Education of the Bar (CEB) California Will Drafting Third EditionChapter 30 - Trustee Accounting Powers2013
California Continuing Education of the Bar (CEB) California Will Drafting Third EditionChapter 31 - Trustee Administrative Powers2013
Accounting TodayIRS Loses To Yankee Doodle Dandy2013
Accounting TodayTax Planning For The Future Sale of A Business2013
California Continuing Education of the Bar (CEB)'s Drafting California Irrevocable TrustsChapter 17 - Qualified Personal Residence Trusts - Annual Update2013
The Self-InsurerSection 831(b) Captives: Often Overlooked Tax Issues2013
Accounting TodayDoing Well By Doing Good With Year-End Tax Planning2013
Accounting TodayIRS Loses (A Little) On Taxation Of Damages2013
Los Angeles Daily JournalTaxpayer Responds To IRS 2,545 Days Late - Wins2013
Los Angeles Daily JournalFrom Russia, With Money2013
Los Angeles Daily JournalTapping The Family Lawyer To Be Trustee2013
Accounting TodayIRS Win Contains Taxpayer Victory On Reasonable Compensation2013
Los Angeles Daily JournalDeath Is Not The Only Capital Gains Loophole2013
Los Angeles Daily JournalUnderstand The Economics Of A Franchise Tax Board Audit2013
Los Angeles Daily JournalWhy Aren't More Lawyers Covered By Pension Plans?2013
The Self-Insurer10 Point Checklist Before You Adopt A Captive2013
Los Angeles Daily JournalTax Law: Is Substance Abuse An Excuse For Willful Tax Violations?2012
Los Angeles Daily JournalLife Insurance: The Powerful and Despised Tax Shelter2012
Los Angeles Daily JournalYour IRS Income Tax Audit: Know When To Say "No"2012
Los Angeles Daily JournalUS Tax Court Hears Cases on Professional Reliance in Tax Preparation2012
The Los Angeles Daily JournalEstate Tax Magic: Private Annuities2012
Wealth Strategies JournalCome For The Exclusion, Stay For The Interest Rate2012
Los Angeles Daily JournalMarch Madness: Taxpayers 3, IRS 02012
California Continuing Education of the Bar (CEB)'s Drafting California Irrevocable TrustsChapter 17 - Qualified Personal Residence Trust - Annual Update2012
Financier WorldwideUS Citizens Rely On Domestic Asset Protection Structures As Foreign Environment Turns Hostile2012
Los Angeles Daily JournalIRS: trustees and donees personally liable for estate and gift taxes2012
Wealth Strategies JournalFamily Limited Partnerships: Continued Success In Tax Court2012
Journal Of Financial Service ProfessionalsThe Completed Gift Asset Protection Trust2011
Los Angeles Daily JournalIRAs and Living Trusts: An Uneasy Combination2011
Los Angeles Daily JournalGovernment Seeks California Property Tax Records For Gift Tax Evaders2011
California Continuing Education of the Bar (CEB)'s Drafting California Irrevocable TrustsChapter 17 - Qualified Personal Residence Trusts - Annual Update2011
Los Angeles Daily JournalCapital Gain Tax Is Voluntary2011
Los Angeles Daily JournalChallenging IRS Regulations: The U.S. Supreme Court Makes The Path More Difficult2011
Los Angeles Daily JournalU.S. Supreme Court Takes Up Issue Of Basis Overstatement In Tax Returns2011
Journal of Tax Practice & ProcedureChallenging IRS Regulations: The Supreme Court's Mayo Decision2011
Los Angeles Daily JournalNontaxable Settlement Proceeds Require Careful Documents2011
California State Bar Trusts and Estates QuarterlyEstate Tax Planning And The Codified Economic Substance Doctrine: An Uneasy Connection2011
Los Angeles Daily JournalModifying Irrevocable Trusts To Reflect Family Changes2010
Los Angeles Daily JournalEstate Tax Planning Is Asset Protection Planning2010
Los Angeles Daily JournalShock and Awe: Obama’s Concession on Estate Taxes2010
Los Angeles Daily JournalEconomic Substance Doctrine: The IRS' Newly Fortified Weapon2010
Los Angeles Daily JournalZero Estate Tax Planning: Many Roads To Heaven2010
Los Angeles Daily JournalYour April 15, 2011 Tax Return: It's Not Too Late To Plan2010
Los Angeles Daily JournalNever Pay Income Tax On Your Retirement Plan2010
Journal of Tax Practice & ProcedureEconomic Substance Doctrine - Six Months After Codification2010
Journal of Tax Practice & ProcedureS.G. Smith: Taxpayer Must Pay The Listed Transaction Penalty and Sue For A Refund2010
Journal of Tax Practice & ProcedureEconomic Substance Doctrine: The Curious Case of Codification2010
California Continuing Education of the Bar (CEB)'s Drafting California Irrevocable TrustsChapter 17 - Qualified Personal Residence Trusts2010
Planned Giving Design Center, LLCThe IRS’s Proposed 5% Distribution Requirement For Nonfunctionally Integrated Supporting Organizations: A Call To Action2009
Leimberg Information ServicesReverse QPRTs To The Rescue2009
Journal of Financial Service ProfessionalsOnce In A Generation Opportunity To Engage In Estate Tax Planning2009
California Trusts & Estates QuarterlyThe Curious Case of QPRTs: Underused and Underappreciated2008
Journal of Financial Service ProfessionalsPreparer Penalties: Toughened Standard, Increased Penalties Impact Financial Service Professionals2008
California Tax LawyerCountryside Limited Partnership: Pro-Taxpayer Decision Despite Economic Substance Attack2008
Journal of Financial Service ProfessionalsFederal Courts Confirm The Importance Of Financial Planners To Successful Tax Planning2008
California Tax LawyerPotential Codification Of "Economic Substance" Doctrine2007
Los Angeles Daily JournalPoorly Drafted Trust Could Become Subject to IRS Lien2006
Los Angeles Daily JournalEven After Death, Steps Can Be Taken to Lower Estate Taxes2006
Los Angeles Daily JournalCareful Counseling Can Result In a Partnership IRS Will OK2006
Los Angeles Daily JournalNew Tax Decision, Legislation Have Little Impact In California2005
Los Angeles Daily JournalCourt Refines Formula For Family Limited Partnerships2005
Los Angeles Daily JournalIRS Respects Well-Drawn Family Limited Partnerships2004
Los Angeles Daily Journal"Stone" Proves Family Limited Partnership Is Alive And Well2003
Los Angeles Daily JournalPlanning Can Keep Assets Out of Debtor's Bankruptcy Estate2003
Los Angeles Daily JournalPrivilege Lost - Pending Legislation Would Put Limits on Attorney-Client Confidentiality2003
Los Angeles Daily JournalSelf-Canceling Installment Note Can Be Powerful Planning Tool2003
Los Angeles Daily JournalTiming Is Critical To Good Tax Planning Strategies2002
Insurance SalesA New Sizzle For Split Dollar1988
California Business Law ReporterSelected Pension Provisions of the 1986 Tax Reform Act1987
Tax Practice In CaliforniaChapter Author1984
Taxes - The Tax Magazine (CCH)Good News (For A Change) For Professional Corporations: The Keller and Foglesong III Cases1982
Taxes - The Tax Magazine (also published in Compensation & Benefits Review)Do Not Permit Deductible Employee Contributions Under Corporate Retirement Plans1982
Taxes - The Tax MagazineUsing The Nondiscriminatory Classification Test In Designing Qualified Plans1980

Education
School NameMajorDegreeGraduated
New York University School of LawTaxLL.M - Master of Laws1977
Columbia University School of LawLawJD - Juris Doctor1976
UCLAHistoryB.A.1973

Speaking Engagements
Conference NameTitleDate
The Gathering 2015Interaction Of Theoretically Prophylactic Asset Protection Planning And A Competent Litigator2015
Strafford PublicationsRetirement Benefits In The Non-Taxable Estate: Maximizing Tax-Deferred Advantages2015
South Bay Estate Planning CouncilInternational Estate Planning2015
The Smart Real Estate Investor's SeminarIs Your IRA and Pension Gathering Dust? How To Control and Maximize The Return Of Your Investment2014
Orange County Bar Association Trusts & Estates SectionInternational Estate Planning2014
L.A. County Bar Tax Section 2014 California Tax Practitioners' ConferenceHot Topics In Trust and Estate Planning2014
Hollywood/Beverly Hills Discussion Group, L.A. Chapter, California CPA SocietyInternational Estate Planning2014
Hollywood/Beverly Hills Discussion Group, L.A. Chapter, California CPA SocietyBasis Planning Is The New Estate Planning2014
Cal. State L.A. College of Extended Studies and International ProgramsIncome And Capital Gains Tax Planning2014
Cal. CPA Society L.A. Chapter Pasadena Discussion GroupReal Estate Investors: Income Tax Planning, Asset Protection Planning, Estate Tax Planning, Succession Planning2014
Beverly Hills Bar Association Business Law SelectionEntity Selection2014
West San Gabriel Valley/Pasadena Area Discussion Group, L.A. Chapter, California CPA SocietyWindfall Income Tax Planning2013
Hollywood/Beverly Hills Discusson Group, L.A. Chapter, California CPA SocietyTax Strategies For Windfalls and High Income Taxpayers2013
Beverly Hills Bar Association Business Law CommitteeCaptive Insurance Companies2013
The Ultimate Estate Planner, Inc.The New Revocable Irrevocable Trust2012
The Ultimate Estate Planner, Inc.Flexible Irrevocable Trusts2011
The Ultimate Estate Planner, Inc.The CPA's Role In Asset Protection Planning2011
The Ultimate Estate Planner, Inc.All You Need To Know About Business Succession Planning2011
The Ultimate Estate Planner, Inc.Large Pension Deductions For Closely Held Busiensses2011
The Ultimate Estate Planner, Inc.Hot 2011 Year-End Tax Planning Strategies2011
The Northwestern BranchEstate Tax Planning And The Economic Substance Doctrine: An Uneasy Combination2011
California CPA Society WebinarPreparer and Other Penalties2011
The Ultimate Estate Planner, Inc.Integrated Wealth Strategies: A Walk Through The Mr. and Mrs. White Case Study2010
The Ultimate Estate Planner, Inc.What You Need To Know About T-CLATs - Testamentary Charitable Lead Annuity Trusts2010
The Ultimate Estate Planner, Inc.QPRTs - Beyond The Basics2010
The Ultimate Estate Planner, Inc.Evaluating Eight Alternatives For Protecting The Personal Residence2010
San Gabriel Valley Estate Planning CouncilEstate And Financial Planning For A Cataclysmic Economy2009
L.A. Estate Planning CouncilEstate & Financial Planning For A Cataclysmic Economy2009
L.A. Chapter of the California CPA SocietyEstate And Financial Planning For A Cataclysmic Economy2009
Beverly Hills Bar Association Tax SectionCurrent Aggressive IRS And FTB Audits2009
West San Gabriel Valley Discussion Group Of The L.A. Chapter Of The California CPA SocietyProtecting The Personal Residence2007
West San Gabriel Valley Discussion Group Of The L.A. Cahpter Of The California CPA SocietyThe CPA's Role In Multi-Variable Planning2007
Santa Clarita Valley Discussion Group Of The L.A. Chapter Of The California CPA SocietyPractice & Philosophy Of Tax Planning In A Hostile Environment2007
San Fernando Valley Discussion Group Of The L.A. Chapter Of The California CPA SocietyPractice & Philosophy Of Tax Planning In A Hostile Environment2007
Hollywood/Beverly Hills Discussion Group Of The L.A. Chapter Of The California CPA SocietyCreditor Benefits Of Tax Planning Structures2007
Hollywood/Beverly Hills Discussion Group of the L.A. Chapter Of The California CPA SocietyEstate Tax Planning & Audit Update2007
Whittier Area Discussion Group Of The L.A. Chapter Of The California CPA SocietyCreditor Benefits Of Tax Planning Structures2006
Santa Clarita Discussion Group Of The L.A. Chapter Of The California CPA SocietyPractice & Philosophy Of Tax Planning In A Hostile Environment2006
San Fernando Valley Discussion Group Of The L.A. Chapter Of The California CPA SocietyPractice & Philosophy Of Tax Planning In A Hostile Environment2006
Pasadena Area Discussion Group Of The L.A. Chapter Of The California CPA SocietyPractice & Philosophy Of Tax Planning In A Hostile Environment2006
State Bar ConventionImpact Of Timing On Tax Planning2003
Estate Leaders Study GroupESOPs: An Update2003
Pasadena Area Discussion Group Of The L.A. Chapter Of The California CPA SocietyGenerating Large Deductions For Owners Of Closely Held Businesses2002
CPA Law ForumIncome Tax And Capital Gains Tax: Opportunities To Reduce, Defer And Eliminate2002
San Fernando Valley Estate Planning CouncilEstate Planning Practices: Planning For A Potential Repeal2000
Pasadena Area Discussion Group Of The L.A. Area Chapter Of The California CPA SocietySophisticated Post-Mortem Funding & Distribution Issues1999
Association Of San Fernando Valley CPAsLegislative Developments & Sophisticated Tax Planning1999
Annual Institute on Federal TaxationSophisticated Post-Mortem Funding and Distribution Issues1999
Hollywood/Beverly Hills Area Discussion Group Of The L.A. Chapter Of The California CPA SocietyCurrent Developments & Strategies In Estate Planning1998
Annual Institute on Federal TaxationPlanning For The Marital Deduction1992
General Membership Breakfast MeetingTax Season Got You A Bit Upset?1991
Employee Benefits Subsection Annual ProgramSelected ERISA Litigation Developments1991
1991 Estate Planning ConferenceBuilding Your Estate Planning Practice1991
1989 Estate Planning ConferencePlanning For Distribution of Retirement BenefitsN/A