GARY D. SCHWARTZ
Professional Corporation: Gary D. Schwartz, JD, LLM , Inc.
Specializing in Tax, Estate Planning, Business Organizations and Commercial Transactions, and Real Estate.
Mr. Schwartz's Bachelor of Science Degree (B.S.) in Accounting, Law Degree (J.D.), Masters of Laws in Taxation (LLM) and 30 years of experience enable him to provide clients with the best possible service in complex tax planning situations including detailed tax work, estate planning, and the avoidance of significant tax issues in complicated real estate and business transactions. The depth of Mr. Schwartz's education and experience provide unique benefits in estate planning for large estates that involve multiple types of business, real estate, and other assets where the income and withholding areas of the Tax Code as well as well as gift and estate tax considerations come into play.
With his extensive experience in tax planning for individuals, corporations, partnerships, and limited liability companies, Mr. Schwartz is able to create asset protection plans that include charitable trusts, foundations and other tax exempt entities as well as real estate trusts and real estate assets. His employment at two of the largest law firms in California and the United States, as well as a partnership at a well known Illinois law firm and as outside legal counsel to Bank Trust departments, provides practiced experience in taxation and estate planning.
Mr. Schwartz's work in complex business transactions, including the acquisition, licensing, and development of FCC regulated cellular phone companies in Florida and Alaska; the permitting, acquisition and sale of FCC registered television stations in California, Idaho, and Oregon, and major real estate developments in Orange County and Monterey County, California provides practical experience in the legal aspect of complicated business transactions.
By representing Fortune 500 executives and other business professionals, including doctors, dentists, attorneys and celebrities, Mr. Schwartz has one of the most sophisticated tax practices and clientele in the Monterey, California area.
Prior to attaining his law license, Mr. Schwartz developed extensive management and transactional experience as a contact administrator and price analyst for the United States Air Force at Rockwell International in Anaheim, California, while working on the F-111 and the Minuteman Programs, which involved contracts worth tens of millions of dollars. He was awarded the Air Force Commendation Medal for Meritorious Service.
q Business School of Indiana University in Bloomington: B.S., Accounting with distinction, 1967; Beta Gamma Sigma, Junior Year; Alpha Kappa Psi Business Fraternity
q Loyola University of Los Angeles, J.D. magna cum laude, 1973
q Golden Gate University, San Francisco, LLM (Tax), with distinction/first in class, 1986
q Saint Thomas Moore Honor Law Society, with awards for highest grade in Constitutional Law, Contract Law, and Property Law
Admissions, Certifications, and Affiliations
n State of California Bar 1973; State of Illinois Bar, 1976
• State Bar of California (Tax Section)
• American Bar Association (Tax Section)
n U.S. Tax Court: U.S. District Court for the Central District of California,
n State Bar of California Board of Legal Specialization: Certified Specialist in Taxation Law
n World Trade Institute: International Taxation Certificates
n International Confrerie de la Chaine des Rotisseurs ( Monterey County Vintners and Growers Association)
Professional Positions, Lectures, and Panels
n American Institute of Banking: Instructor
n Golden Gate University's MS (Tax) Degree Program, Partnerships Taxation and Tax Advantage Transactions: Instructor
n Illinois Institute of Continuing Legal Education: Seminar Moderator
Representative Clients. Mr. Schwartz's clients include noted business entities and individuals, such as the following:
q Real Estate: The Cannery Row Company, Heritage Harbor, Monterey Plaza Hotel and Monterra
q Agriculture and Vineyards: Lockwood, Bernardus, San Saba and the original Durney Vineyards.
q Hospitality: The Sardine Factory
q Recreation: Northern California Golf Association, Poppy Hills and Poppy Ridge Golf Courses
q International: Knowledge of international tax law under the Internal Revenue Code assists foreign clients with respect to their acquisition of property in the Monterey area and their management of foreign corporations for U.S. tax purposes.
Tax Attorney and Shareholder: Horan, Lloyd, Karachale, Dyer, Schwartz, Law & Cook, Incorporated, Monterey, California, 1990 - 2011
Tax Attorney and Shareholder: Thompson, Hubbard, Schwartz, Ometer & Gray, A Law Corporation, Monterey, California, 1979-1990
Tax Attorney and Partner: Sorling, Northup, Hanna, Cullen & Cochran, Ltd, Springfield, Illinois 1976-1979
Tax Attorney and Associate: O'Melveney & Meyers, Los Angeles, California 1973-1976
Law Clerk: Gibson, Dunn & Crutcher, Los Angeles, California 1972-1973
Captain: U.S. Air Force
Contract Administrator: U.S. Air Force