Marion L. Brown

Senior Counsel

Estate Planning, Trusts + Wealth Transfer

Marion has 40+ years experience in estate planning, estate administration, and transactions involving closely held businesses. He is one of few attorneys who has been certified as a specialist by the California State Bar Board of Legal Specialization in Taxation Law (1973–1998) and Estate Planning, Trust and Probate Law (1991–present). He is uniquely qualified to coordinate a client’s tax, business and personal planning needs.

Using sophisticated planning strategies and techniques, Marion helps clients achieve their desired objectives in the most practical, cost-effective and non-disruptive manner. Often, Marion works closely with his client’s accountants and other professional advisors to provide a holistic solution.

Special Expertise

  • Creating comprehensive estate plans – including revocable living trusts, wills, financial and health care powers of attorney, irrevocable life insurance trusts, and annual gift programs
  • Designing workable, tax-efficient plans for the transfer of businesses from one generation to the next
  • Establishing generation skipping trusts for children and grandchildren, designed to capitalize on generation skipping transfer tax exemptions
  • Establishing family partnerships and family limited liability companies (LLCs) for tax-efficient transfer of real estate or other assets to younger generations

Academic Credentials

  • J.D., Stanford University
  • B.B.A., magna cum laude, University of Notre Dame
  • State Bar of California Certified Specialist in Taxation Law (1973–1998)
  • State Bar of California Certified Specialist in Estate Planning, Trust and Probate Law (1991–present)

Experience and Affiliations