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Renee Gabbard is a partner in the Private Client Service Group in the Irvine office.

Ms. Gabbard’s practice focuses on privately held businesses, high net worth clients, and charitable organizations. Her areas of practice include all aspects of income, capital gains, gift and estate tax planning, charitable planning, advanced wealth and business succession planning, capital gains tax deferral techniques, acquisition, sale and liquidity planning, private corporate structuring, asset freeze techniques, family office planning, insurance planning, trust tax planning, and trust administration. Ms. Gabbard has experience in business succession and wealth planning for high net worth families and families with concentrated stock, real estate, sports teams and/or privately held businesses. She is able to provide such services as she combines two disciplines — the Federal Gift and Estate Tax with the formation and taxation of privately held pass through entities such as limited partnerships, LLCs, and S Corporations.

Civic Involvement & Honors

    • Best Lawyers in America, Honoree
    • Chapman University School of Law Public Interest Law Foundation (PILF), Honoree, 2014
    • THE Breast Cancer Fundraiser Distinguished Honoree of the Year, 2012
    • Wiley W. Manuel Certificate for Pro Bono Legal Services by the State Bar of California, 2012
    • Outstanding Woman in Business of the Year Award, Orange County Business Journal, 2009
    • Southern California Super Lawyer, 2004-2006
    • Certified Specialist in Estate Planning, Trust and Probate Law by the California State Bar Board of Legal Specialization since 1999
    • AV Peer Review Rated by Martindale Hubbell®
    • Cortese Elder Law Clinic at Chapman University School of Law, Chair
    • Professional Advisor’s Committee for the Children’s Hospital of Orange County (CHOC) Foundation, Member
    • Estate and Gifts Committee for the Laguna Canyon Foundation, Member
    • Laguna Beach Presbyterian Church, Parish 17, Former Deacon
    • Outstanding Woman in Business of the Year Award, Orange County Business Journal, 2009
    • Southern California Super Lawyer, 2004-2006
    • Certified Specialist in Estate Planning, Trust and Probate Law by the California State Bar Board of Legal Specialization since 1999
    • AV Peer Review Rated by Martindale Hubbell®
    • Cortese Elder Law Clinic at Chapman University School of Law, Chair
    • Professional Advisor’s Committee for the Children’s Hospital of Orange County (CHOC) Foundation, Member
    • Estate and Gifts Committee for the Laguna Canyon Foundation, Member
    • Laguna Beach Presbyterian Church, Parish 17, Former Deacon
    • Cortese Elder Law Clinic at Chapman University School of Law, Chair
    • Professional Advisor’s Committee for the Children’s Hospital of Orange County (CHOC) Foundation, Member
    • Estate and Gifts Committee for the Laguna Canyon Foundation, Member
    • Laguna Beach Presbyterian Church, Parish 17, Former Deacon
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Professional Affiliations

    • American Bar Association, Member
    • California State Bar Association, Member
    • The Supreme Court for the United States of America, Member
    • Society of Trusts and Estates Practitioners (STEP) Civic Involvement and Honors, Member
    • Society of Trust and Estate Practitioners (STEP), Member
    • The Supreme Court for the United States of America, Member
    • Society of Trusts and Estates Practitioners (STEP) Civic Involvement and Honors, Member
    • Society of Trust and Estate Practitioners (STEP), Member
    • Society of Trust and Estate Practitioners (STEP), Member
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Representative Experience

  • The gift and sale of privately held businesses and assets from parents to children and grandchildren through the recapitalization of certain S corporations into voting and nonvoting stock and the use of grantor trusts with generation skipping transfer tax provisions, qualified subchapter S provisions (QSST provisions), incentive trust provisions, and insurance planning
  • Representation of complex inbound and outbound estate planning and charitable transactions for private clients in Asia, the Middle East, and Europe, including the representation of a large foundation benefiting the citizens of Afghanistan
  • Representation of several large family offices (FOs) and multifamily offices (MFOs) for planning and implementation of family limited liability companies, S Corporations, family foundations, supporting organizations, formation and operating decisions with respect to private family foundations and supporting organizations, determination of fiduciary rights, creation of advisory boards and grandchildren’s boards, advanced estate tax planning and gift tax planning including insurance trusts, family trusts, advanced gifting plans including grantor retained annuity trusts (GRATs) with family LLCs and S Corporations, and family office structuring, implementation, review, and planning
  • Business succession planning for several families with large land, farming, commercial, and industrial real estate holdings, including the formation of family limited liability companies, gift and sale of the companies through grantor trusts, purchase and sale negotiations with respect to the holdings, establishment of Buy/Sell agreements, sale of assets through charitable remainder unitrusts (CRTs), and 1031 exchanges and determination of property tax reassessment issues, while still integrating the real estate and other asset holdings with a multigenerational, tax efficient, charitable succession plan

Publications

  • Publications include "Avoiding Tax Pitfalls and Family Conflicts When a Child is Trustee," "Drafting Estate Planning Provisions to Avoid Litigation", and "The Impact of the 2010 Tax Relief Act on Charitable Giving," published in Estate Planning Magazine and The Taxation of Exempts, all Warren, Gorham & Lamont, RIA Group Publications

Speaking Engagements

  • Trust Alternatives to Premarital Agreements, Webcredenza, June 2013
  • Estate Planning Update, Webcredenza, 2013
  • Generation Skipping Transfer Taxes, OC Chapter of the California CPA Society, February 2013
  • OC Super STEP (Society of Trusts and Estate Practitioners) Conference, Lecturer, January 2012
  • USC Tax Law Institute on Discounting Non-FLP Interests, Speaker, 2008
  • Lectured on various topics for Webcredenza, the Orange County Bar Association, the California Education of the Bar, the National Business Institute, Chapman University School of Law, the California Community Foundation, the Orange County Community Foundation, UBS Paine Webber, Merrill Lynch, BNY Mellon, AYCO, First American Trust Company, Goodwill Industries, the Alzheimer’s Association, and the University of California at Irvine
  • Appeared on Wolf Blitzer’s The Situation Room on CNN and in the Wall St. Journal regarding hard to value and illiquid estate issues
  • Former Adjunct Professor at Chapman University School of Law for Federal Gift and Estate Taxes and Formation of Corporate Organizations
  • Former Adjunct Professor at Golden Gate University’s Master’s in Taxation program