Attorney Profile

Patrick A. Kohlmann *

Legal Practice:

Patrick A. Kohlmann, JD, CPA specializes in the areas of estate planning, business planning, trust and decedent's estate administration, probate, elder law planning, conservatorships, and related litigation. His combined legal and accounting experience extends more than 17 years.

Mr. Kohlmann's estate planning practice includes the preparation of revocable and irrevocable trusts, wills, powers of attorney, special needs trusts, charitable trusts, and counseling on family wealth transfer. His business planning practice includes small business counseling, formation of business entities including limited liability companies, family limited partnerships and corporations, and the preparation of buy-sell agreements. Mr. Kohlmann's administration practice includes trustee representation, tax planning, federal estate and gift tax return preparation, and complex trust and estate accountings. Mr. Kohlmann's litigation practice includes all forms of trust and estate litigation. Mr. Kohlmann also specializes in probate conservatorships, and has been appointed by the court as private counsel for conservatees in numerous complex conservatorship cases.

Mr. Kohlmann is a Member of The State Bar of California's Executive Committee, Trusts and Estates Section, and is actively involved in monitoring, drafting, and critiquing legislation which affects trusts and estates practitioners, clients, and the general public. Mr. Kohlmann is a Fellow of the American College of Trust and Estates Counsel, and was recently chosen as a "Rising Star" in the Northern California Super Lawyers 2011 listing.

Mr. Kohlmann frequently lectures at professional education programs for the State Bar of California, the Continuing Education of the Bar, and other professional organizations. He has published a variety of articles on estate planning, probate, and trust law.

To see a PDF of Mr. Kohlmann's extended CV, click here.

Professional Organizations/Memberships:

• Fellow of the American College of Trust and Estate Counsel (ACTEC)
• *Certified Specialist in Estate Planning, Trust and Probate Law, California State Bar Board of Legal Specialization
• Licensed C.P.A., California State Board of Accountancy
• Member, State Bar of California Executive Committee, Trusts and Estates Section
• Member, State Bar of California, Estate Planning, Trust and Probate Section
• Member, Silicon Valley Bar Association
• Former Co-Chair, Young Tax Lawyers, State Bar of California, San Jose Chapter
• Member, California Society of CPA.s

Education:

• Juris Doctor, Santa Clara University, 2000
• Recipient of CALI Excellence Award for Achievement in the study of Community Property
• Honored by Certification and Recognition to Who's Who Among American Law Students
• Bachelor of Science, Accounting, summa cum laude, DeVry University, Illinois, 1993
• University of Illinois, Certified Public Accountant Certification, 1994

Recent Lectures:

• Moderator and Panelist, "Practical Problems in Trust Administration," Continuing Education of the Bar of California (CEB), Santa Clara, and San Francisco, California (1/20/12 and 1/27/12)
  Moderator and Panelist, "The Issues with 'I Love You' Trusts, and Other Community/Separate Property Problems Confronting Married Couples," State Bar of California 85th Annual Fall Program, San Francisco, California (11/18/11)
• Panelist, "The 2010 Tax Act: An Estate Planning and Administrative Update," State Bar of California 84^th Annual Meeting, Long Beach, California (9/16/11)
• Moderator and Panelist, "The Issues with 'I Love You' Trusts, and Other Community/Separate Property Problems Confronting Married Couples," State Bar of California 84^th Annual Meeting, Long Beach, California (9/17/11)
• Panelist, "Planning for and Dealing with a Client's Incapacity & Elder Law Remedies for Financial Abuse," Continuing Education of the Bar of California (CEB), San Francisco, California (7/22/11)
• Lecturer, "Trust Me and My Records," California Society of Certified Public Accountants (CalCPA) 2011 Annual Estate and Trust Conference, Burbank and San Francisco, California (6/16/11 and 6/17/11)
• Lecturer, "Limiting Fiduciary Risk in Administering 2010 Estates," The Professional Fiduciary Association of California, 16^th Annual Educational Conference, Monterey, California (5/6/2011)
• Lecturer, "Understanding and Limiting Fiduciary Risk Administering 2010 Estates and New Laws for 2011," The Professional Fiduciary Association of California, Santa Clara County Chapter, Campbell, California (2/25/11)
• Moderator and Panelist, "Practical Problems in Probate," Continuing Education of the Bar of California (CEB), Santa Clara and San Francisco, California (1/21/11 and 1/28/11)
• Lecturer, "Modified Carryover Basis Rules for the Estates of 2010 Decedents," California Society of Certified Public Accountants (CalCPA), San Jose, California (11/18/10)
• Panelist, "Death, Debts, and Taxes: Creditors' Claims," Silicon Valley Bar Association, Santa Clara, California (10/28/10)
• Moderator and Panelist, "Hot Topics in Conservatorships: Three Years Post-Reform," State Bar of California 83^rd Annual Meeting, Monterey, California (9/25/10)
• Moderator and Panelist, "Practical Estate Asset Management in Today's Economy," Continuing Education of the Bar of California (CEB), San Francisco, California (6/4/10)
• Moderator and Panelist, "Practical Problems in Trust Administration," Continuing Education of the Bar of California (CEB), Santa Clara and San Francisco, California (1/22/10 and 1/29/10)
• Lecturer, "Property Tax Planning for Business Entities," San Mateo County Bar Association, Estate Planning Section, San Mateo, California (11/20/09)
• Panelist, "Death, Debts, and Taxes: Creditors' Claims Against a Decedent," Continuing Education of the Bar of California (CEB), Sacramento and San Francisco, California (7/31/09 and 8/7/09)
• Panelist, "Fundamentals of Probate and Other Nontrust Administration," Continuing Education of the Bar of California (CEB), San Francisco, California (5/29/09 and 5/30/09)
• Lecturer, "Key Language in Trusts to Protect Trustees - 4 Key Things Fiduciaries Should Look For," The Professional Fiduciary Association of California, Santa Clara County Chapter, Campbell, California (5/22/09)
• Panelist, "Practical Problems in Probate," Continuing Education of the Bar of California (CEB), Santa Clara, California (1/10/09)
• Lecturer, "Tax & Legal Issues Update," The Santa Clara County Estate Planning Council, Santa Clara, California (5/19/08)
• Lecturer, "Petitioning for Instructions - When and Why," Professional Fiduciary Association of California, Annual Conference, Burlingame, California (5/10/08)
• Lecturer, "Changing Our Plans in 2007: New Laws, New Interpretations, and How to Handle the Transition," Estate Planning Council of Southern Alameda County, Fremont, California (1/11/07)
• Lecturer, "2006 Tax Update for Trusts, Estates, & Fiduciaries, and a Review of SB 754, Ch. 100 - the Unitrust Conversion," Professional Fiduciary Association of California, Silicon Valley Chapter, Campbell, California (1/27/06)
• Lecturer, "The Revised Circular 230" and “California Property Tax Assessment, Reassessment, and Valuation Reduction," Paralegal Association of Santa Clara County, Annual Educational Seminar, San Jose, California (10/15/05)
• Lecturer, "The Uniform Prudent Investor Act & the Uniform Principal and Income Act," The Professional Fiduciary Association of California Annual Conference, Millbrae, California (5/3/05)
• Lecturer, "The Continuing Search for WMDs (Ways to Manage Death, Disability and Dissolution)," the Monterey Estate Planning Group, Monterey, California (2/17/05)
• Lecturer, "Professional Fiduciary Management for Trustees," California State University, Fullerton, Extended Education, San Francisco and Oakland, California (6/26/04 and 10/9/04)
• Lecturer, "Fundamentals of Estate Planning," Sterling Madison Education Services, San Jose, California (6/5/03)
• Lecturer, "Dynasty Trusts: Demystifying Multi-Generational Estate Planning," California Society of Certified Public Accountants, Personal Financial Planning Committee, San Jose, California (3/5/03)
• Speaker, "Estate Planning for Seniors - What Every Agent Should Know," Senior Real Estate Specialists Continuing Education, California Real Estate Board, San Mateo, California (2002)

Professional Honors/Published Articles:

• Author of "The Trust Creditors Claims Procedure: To Do or Not To Do, That Is The Question" published in the California Trusts and Estates Quarterly, Vol. 17, Issue 1, Spring 2011
• Peer Review Rated AV® Preeminent™ by Martindale Hubbell
• Author of "Carrying on in 2010: The Modified Carryover Basis Regime and Complying With Reporting Requirements" published in the California Trusts and Estates Quarterly, Vol. 16, Issue 1, Spring 2010
• Author of "Fractional Interest Transfers of Life Insurance Policies by Medi-Cal Applicants" published in the Legal Network News, CANHR, Vol. 16, No. 1 (Spring 2005)
• Judge Pro Tempore, Santa Clara County Superior Court (2005)
• Presidential Honors Society