Attorney Profile
Mason L. Brawley
Mason L. Brawley joined Temmerman, Cilley & Kohlmann, LLP in 2006 and practices exclusively in the areas of estate planning, business planning, trust administration, estate and gift tax return preparation, and property tax planning.
In addition to being an attorney, Mr. Brawley is a licensed CPA. As a former external auditor for a global accounting firm, Mr. Brawley's accounting and finance background complements his legal practice and makes him particularly suited to assisting clients with sophisticated estate and gift tax planning and business planning, as well as counseling fiduciaries regarding the administration of irrevocable trusts.
Mr. Brawley's estate planning practice includes the preparation of revocable trusts, wills, durable powers of attorney, advance health care directives, and related estate planning documents. He also has experience drafting and implementing irrevocable life insurance trusts (ILITs), intentionally defective grantor trusts (IDGTs), and special needs trusts (SNTs). In addition, he represents trustees in all aspects of trust administration and regularly prepares federal estate tax returns (Form 706) and federal gift tax returns (Form 709).
Mr. Brawley's business planning practice includes business counseling, succession planning, and formation of business entities including liability companies, corporations, and partnerships. In addition, Mr. Brawley counsels individuals and businesses regarding transferring real property in a manner which avoids or minimizes reassessments for property tax purposes.
Professional Organizations/Memberships:
- Member, State Bar of California, Trusts and Estates Section
- Member, Silicon Valley Bar Association
- Licensed C.P.A., California State Board of Accountancy
Education:
- Juris Doctor, Santa Clara University, 2007
- Recipient of CALI Excellence for the Future Award for Achievement in the Study of Contracts
- Bachelor of Science, Business Administration, California Polytechnic State University, 2001
- Minor, Economics, 2001
