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Owen David Kaye

Owen David Kaye

Practice areas:

Estate Planning, Taxation

About Me



Our practice is:


 


     (i)     40% estate tax planning;


 


     (ii)    40% asset
protection
planning; and


 


     (iii)   20% income 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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Photos and Videos

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Practice Areas

Licensed since 1996

  1. Estate Planning: 70%
    20 years
  2. Taxation: 30%
    20 years

Payment

Fees:

Hourly ($500-550/hour), Fixed (Always)

Payment Types:

Cash, Check, Credit Card

Attorney Endorsements

8 total 

  • Hillary Johns

    I endorse this lawyer. Very impressed with Mr Kaye's legal acumen and sophisticated approach to tax law. He's certainly got a firm grasp on complex tax issues and I'd highly recommend him to my clients and other lawyers.

    More 

    Hillary Johns Family Attorney
    Relationship: Fellow lawyer in community

  • Bryce Aric Fetter

    I endorse this lawyer.

    More 

    Bryce Fetter Criminal Defense Attorney
    Relationship: Fellow lawyer in community

Contact Info

Givner & Kaye, A Professional Corporation

12100 Wilshire Blvd #445
Los Angeles, CA, 90025

Resume

License
StateStatusAcquiredUpdated
CAActive199605/20/2015

Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.
Avvo Contributions
Legal Answers
Awards
Award NameGrantorDate Granted
Certificate in TaxationWestern State University College of Law1995

Work Experience
TitleCompany NameDuration
PartnerGivner & Kaye, APC2009 - Present
AttorneyBruce Givner, A Professional Corporation1995 - 2009

Associations
Association NamePosition NameDuration
WealthCounselMember2009 - Present
Beverly Hills Bar AssociationMember1996 - Present
American Bar AssociationMember1986 - Present

Legal Cases
Case NameOutcome
Nichols Estate v. CommissionerNegotiated settlement of $2,000,000

See all Legal Cases 

Publications
Publication NameTitleDate
Los Angeles Daily JournalTapping The Family Lawyer To Be Trustee2013
California Continuing Education of the Bar (CEB)Chapter 17 - Qualified Personal Residence Trusts - Annual Update2013
Los Angeles Daily JournalLooking Ahead To 20142013
California State Bar Trusts and Estates QuarterlyAsset Protection Planning: Attorneys as Advisors and Targets2013
Los Angeles Daily JournalFrom Russia, With Money2013
Los Angeles Daily JournalTaxpayer Responds To IRS 2,545 Days Late - Wins2013
Los Angeles Daily JournalYour IRS Income Tax Audit: Know When To Say "No"2012
Los Angeles Daily JournalLife Insurance: The Powerful and Despised Tax Shelter2012
Los Angeles Daily JournalUS Tax Court Hears Cases on Professional Reliance in Tax Preparation2012
Los Angeles Daily JournalTax Law: Is Substance Abuse An Excuse For Willful Tax Violations?2012
Los Angeles Daily JournalWhy Aren't More Lawyers Covered By Pension Plans?2012
Los Angeles Daily JournalUnderstand The Economics Of A Franchise Tax Board Audit2012
Los Angeles Daily JournalEstate Tax Magic: Private Annuities2012
Los Angeles Daily JournalShock and Awe: Obama's Concession on Estate Taxes2011
Los Angeles Daily JournalCapital Gain Tax is Voluntary2011
Los Angeles Daily JournalModifying Irrevocable Trusts To Reflect Family Changes2010
Los Angeles Daily JournalEstate Tax Planning Is Asset Protection Planning2010
CEB's Drafting California Irrevocable TrustsChapter 17 - Qualified Personal Residence Trusts2010
The WealthCounsel QuarterlyEconomic Substance Doctrine: Consequences of Codification2010
Los Angeles Daily JournalEconomic Substance Doctrine: The IRS’ Newly Fortified Weapon2010
Leimberg Information ServicesReverse QPRTs To The Rescue2009
Journal of Financial Service ProfessionalsOnce In A Generation Opportunity To Engage In Estate Tax Planning2009
The WealthCounsel QuarterlyReverse QPRTs To The Rescue2009
Los Angeles LawyerProperty Tax Change In Ownership: Entity “Loophole”?2009
California Tax Lawyer MagazineGeneration Skipping Transfer Tax And IRC §6166: An Uneasy Relationship2009

Education
School NameMajorDegreeGraduated
Southern California InstituteAdvanced Wealth StrategiesLaureate in Wealth Strategies2009
Southern California InstituteAdvanced Wealth StrategiesLaureate in Wealth Strategies2009
Western State University College of LawEmphasis in taxationLaw1995
San Diego State UnivFinanceUndergraduate1991

Speaking Engagements
Conference NameTitleDate
Givner & Kaye Seminar SeriesAsset Protection Planning - The Advanced Course2011
Thursday InsightsQualified Personal Residence Trusts: Beyond The Basics2010
Thursday InsightsLLCs: Beyond The Basics2010
Thursday InsightsT-CLATs: Testamentary Charitable Lead Annuity Trusts As A Fallback Technique To Eliminate The Estate Tax2010
Thursday InsightsProtecting The Personal Residence: Survey Of Eight Alternatives2010
Thursday Insights"Flexible" Irrevocable Trusts2010
Thursday InsightsSCIN-GRATs: Ph.D Level Estate Tax Planning2010
Thursday InsightsDefined Benefit Plans For 2010 and Beyond: Better Than Ever!2010
Thursday InsightsAsset Protection Planning: An Introduction2010
The Gathering 2010Beyond the Basics: Sophisticated QPRT Planning for Clients in 20102010
California Society of CPAs - Hollywood/Beverly Hills Discussion GroupEstate & Financial Planning For a Cataclysmic Economy2009