Patrick A. Kohlmann

Patrick A. Kohlmann

Managing Partner
Location:
San Jose, California
Phone:
(408) 780-1912
Fax:
(408) 998-9700
Email:

Patrick A. Kohlmann is the managing partner at Temmerman, Cilley, & Kohlmann. He specializes in the areas of estate and business planning, trust and decedent's estate administration, property tax planning, probate, conservatorships, and related trust and estate litigation.

Patrick advises individuals and families in all aspects of wealth transfer planning, including tax-advantaged transfers of assets, multigenerational planning, the taxation of trusts and estates, and business succession counseling.

Patrick is passionate about the law. He was Chair of the Executive Committee of the Trusts and Estates Section (TEXCOM) of the State Bar of California (now known as the California Lawyers Association) from 2015-2016, and continues to serve on the Executive Committee, which allows him to be actively involved in monitoring, drafting, and critiquing legislation that affects trusts and estates practitioners, clients, and the general public. He is also a member of the Judicial Council's Probate and Mental Health Advisory Committee, a Fellow of the American College of Trust and Estates Counsel (ACTEC), and has consistently been named a Northern California "Super Lawyer." Patrick is a CPA, and practiced public accounting before becoming an attorney. He is recognized by his peers as a Best Attorney in America (Best Lawyers®).

Patrick is a frequent lecturer for many professional education programs such as the California Lawyers Association, the Continuing Education of the Bar, and others. He has published a variety of articles on estate planning, probate, and trust law.

Patrick is an avid marathoner, having run Boston, New York, Chicago, Big Sur, and many others.

Areas of Practice

  • 33% Estate Planning
  • 33% Trust and Estate Administration
  • 8% Property Tax Planning
  • 4% Business Planning
  • 4% Conservatorship
  • 8% Trust and Estate Litigation
  • 2% Expert Witness
  • 4% Probate
  • 4% Tax Planning (estate, gift, and income taxes)

Litigation Percentage

  • 8% of Practice Devoted to Litigation

Certified Legal Specialties

  • Estate Planning, Trust & Probate Law, California Board of Legal Specialization, 2006

Bar Admissions

  • U.S. Court of Appeals 9th Circuit, 2001
  • California, 2000

Education

  • Santa Clara University School of Law, Santa Clara, California
    • Juris Doctor
    • Honors: Recipient of CALI Excellence Award for Achievement in the study of Community Property
    • Honors: Honored by Certification and Recognition to Who’s Who Among American Law Students

Published Works

  • Editor of the Third Edition of the “Guide to the California Rules of Professional Conduct for Estate Planning, Trust and Probate Counsel,” published by the State Bar of California Trust and Estates Section
  • Co-Author, “Don’t Answer that! Spouses, Families, and Privilege”, California Trusts and Estates Quarterly, Volume 23, Issue 4, 2017
  • Author of “‘Friending,’ ‘Tweeting,’ and ‘Connecting:’ Ethical Issues Arising from Social Media” published in the California Trusts and Estates Quarterly, Vol. 18, Issue 3, Spring 2012
  • Author of “Kwok v. Transnation Title Insurance Company: Another Thing for Estate Planners to Worry About” published in the California Trusts and Estates Quarterly, Vol. 18, Issue 2, Spring 2012
  • 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
  • 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)

Classes/Seminars

  • Speaker and Panelist, “The Only Constant is Change: Giraldin, Drake v. Pinkham and an Aging Population,” State Bar of California Webinar (5/11/16)
  • Moderator and Speaker, "To Tweet or Not to Tweet 'Ethics in Social Media,'” State Bar of California Trust & Estates Webinar (4/13/16)
  • Speaker, “To be or not to be – What to Disclose in an Accounting or Report is the Questions,” San Mateo Bar Association, San Mateo, California (2/18/16)
  • Speaker and Panelist, “Recent Developments,” EBTEL, Oakland, California (2/17/16)
  • Speaker and Panelist, “Recent Developments,” EBTEL, Oakland, California (2/10/16)
  • Speaker and Panelist, “Estate Planning Year in Review,” Continuing Education of the Bar (CEB), San Francisco, California (1/29/16)
  • Moderator and Panelist, “Ethics in Social Media,” Bar Association of San Francisco, Webinar (1/7/16)
  • Panelist, “The Exam and You – Estate Planning Through Administration and Litigation,” State Bar of California, Millbrae, California (6/26/15)
  • Lecturer, “What the Kwok! I Killed My Client’s Title Insurance,” State Bar of California Trust & Estates Law Section 2015 Spring Symposium, Costa Mesa, California (5/15/15)
  • Lecturer, “Did You Know Revocable Trusts are Post-Mortem Asset Protection Plans?” Professional Fiduciary Association of California (PFAC) 20th Annual Educational Conference, Burlingame, California (4/23/15)
  • Lecturer, “What the Kwok! I Killed My Client’s Title Insurance,” San Mateo County Bar Association, San Mateo, California (4/16/15)
  • Lecturer, “Selected Recent Developments Applicable to CPAs,” California Society of Certified Public Accounts (CalCPA), Trust and Estates Committee, Campbell, California (3/19/15)
  • Lecturer, “Has Your Estate Plan Killed Your Client’s Title Insurance?” Continuing Professional Education (CPE) Forum of the Central Coast, Salinas, California (3/17/15)
  • Speaker and Panelist, “Ethics: To Tweet or Not? Ethics in Social Media,” State Bar of California 23rd Annual Estate & Gift Tax Conference, San Francisco, California (2/27/15)
  • Speaker and Panelist, “Recent Developments,” EBTEL, Oakland, California (2/18/15)
  • Speaker and Panelist, “What the Kwok! I Killed My Client’s Title Insurance,” CPE Forum of the Central Coast, Salinas, California (2/17/15)
  • Panelist, “Recent Developments,” EBTEL, Oakland, California (2/11/15)
  • Speaker and Panelist, “Recent Developments in Estate Planning, Probate and Trust Law,” The Bar Association of San Francisco, San Francisco, California (2/4/15)
  • Speaker and Panelist, “Estate Planning Year in Review,” Continuing Education of the Bar (CEB), San Francisco, California (1/23/15)
  • Lecturer, “Has Your Estate Plan Killed Your Client’s Title Insurance?” Santa Cruz County Bar Association, Santa Cruz, California (1/21/15)
  • Speaker and Panelist, “Ethical Issues for Trust and Estate Attorneys: Liability to Non-Clients, to Successor Fiduciaries Occupying the Office of the ‘Client,’ to Incapacitated Clients, and to Family Members,” State Bar of California (1/21/15)
  • Speaker and Panelist, “Ethical Issues in the Life Cycle of an Engagement,” The Bar Association of San Francisco (BASF), San Francisco, California (12/2/14)
  • Speaker and Panelist, “Recent California Case Law and Legislative Developments,” American College of Trust and Estate Counsel (ACTEC), Pasadena, California (11/14/14)
  • Lecturer, “Has Your Estate Plan Killed Your Client’s Title Insurance?” Silicon Valley Bar Association, San Jose, California (7/16/14)
  • 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)
  • Speaker and Panelist, “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)
  • Speaker and Panelist, “Federal Estate Tax Issues,” Santa Cruz County Estate Planning Council, Santa Cruz, California (5/16/18)
  • Speaker and Panelist, “Recent California Case Law Affecting Trusts, Estates, and Conservatorships,” Santa Clara County Estate Planning Council, Santa Clara, California (5/14/18)
  • Speaker and Panelist, “The Buzzfeed on 2017 Chaptered Bills: Planning and Practice Tips for New Legislation,” California Lawyers Association, Los Angeles, California (4/18/18)
  • Speaker and Panelist, “2017- Year In Review- Estate Planning and Administration Recent Developments,” East Bay Trust and Estates Lawyers, Oakland, California (2/7/18)
  • Speaker and Panelist, “Estate Planning and Administration – 2017 Year in Review,” Continuing Education of the Bar (CEB), San Francisco, California (1/19/18)
  • Speaker and Panelist, “Current Development Updates,” Santa Cruz County Estate Planning Council, Santa Cruz, California (12/20/17)
  • Speaker, “Recent Developments in Property Tax Issues and Business Entities,” San Mateo County Bar Association, San Mateo, California (11/16/17)
  • Speaker and Panelist, “Trustees v. Remainder Beneficiaries, and the Struggle to Deal with an Aging Population,” Bar Association of San Francisco, San Francisco, California (11/7/17)
  • Speaker and Panelist, “California 2017 Legislation Affecting Estate Planning, Trusts, Probate, Conservatorships and Guardianships,” 37th Annual Tax & Estate Planning Forum, San Diego, California (10/27/17)
  • Speaker and Panelist, “Hotter Than Amazon Prime: 2017 California Recent Developments,” State Bar of California 41st Annual Roadshow, San Francisco, California (9/27/17)
  • Speaker and Panelist, “Current California Developments in Estate Planning And Administration,” Jerry A. Kasner Estate Planning Symposium, Santa Clara University, Santa Clara, California (9/7/17)
  • Speaker and Panelist, “Hotter Than Amazon Prime: 2017 California Recent Developments,” State Bar of California 89th Annual Meeting, San Diego, California (8/18/17)
  • Speaker and Panelist, “The Exam and You – Estate Planning Through Administration and Litigation,” State Bar of California, Los Angeles, California (6/8/17)
  • Speaker, “Recent California Case Law and Legislative Developments Affecting Trusts, Estates, and Conservatorships,” Estate Planning Council, Santa Clara, California (5/15/17)
  • Speaker, “Selected Recent Developments,” Silicon Valley Chapter of the Society of Financial Service Professionals, San Jose, A (04/20/2017)
  • Lecturer, “Trust Me and My Records,” The Professional Fiduciary Association of California (PFAC) 18th Annual Education Conference, Monterey, California (4/25/13)
  • Speaker and Panelist, “Creditor’s Claims,” Silicon Valley Bar Association, Santa Clara, California (2/20/13)
  • Lecturer, “The Income Taxation of Trusts & Estates,” California Society of Certified Public Accounts (CalCPA), Trust & Estate Committee Meeting, Palo Alto, California (11/8/12)
  • Speaker and Panelist, “One Small Click; One Giant Ethical Violation,” 2012 Annual Meeting of the California Tax Bar & California Tax Policy Conference, San Diego, California (11/2/12)
  • Lecturer, “$5,120,000 Lifetime Gift Tax Exemption – Too Good To Last!,” Diablo Valley Estate Planning Counsel, Lafayette, California (10/17/12)
  • Lecturer, “Trust Me and My Records,” State Bar of California 85th Annual Meeting, Monterey, California (10/12/12)
  • Lecturer, “Trust Me and My Records,” The Professional Fiduciary Association of California (PFAC) Northern California Region Education Day, San Francisco, California (9/6/12)
  • Lecturer, “Trust Me and My Records,” Monterey Estate Planning Group, Monterey, California (8/16/12)
  • Lecturer, “Property Tax Planning for Business Entities,” San Mateo County Bar Association, San Mateo, California (7/19/12)
  • Speaker and Panelist, “$5,120,000 Lifetime Gift Tax Exemption – Too Good To Last!,” California Society of Certified Public Accounts (CalCPA), Peninsula & San Jose Chapters’ 11th Annual Estate Planning Symposium, San Jose, California (7/11/12)
  • Lecturer, “Trust Me and My Records,” Mechanics Bank Annual Symposium, Contra Costa County Bar Association, Walnut Creek, California (4/26/12)
  • Lecturer, “Trust Me and My Records,” Santa Cruz County Bar Association, Santa Cruz, California (3/21/12)
  • Moderator and Panelist, “Andersen v. Hunt, The 2011 Case of the Year,” State Bar of California (2/22/12)
  • 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)
  • Speaker and Panelist, “The Issues with ‘I Love You’ Trusts, and Other Community/Separate Property Problems Confronting Married Couples,” State Bar of California 35th Annual Fall Program, San Francisco, California (11/18/11)
  • Speaker and Panelist, “The Issues with ‘I Love You’ Trusts, and Other Community/Separate Property Problems Confronting Married Couples,” State Bar of California 84th Annual Meeting, Long Beach, California (9/17/11)
  • Speaker and Panelist, “The 2010 Tax Act: An Estate Planning and Administrative Update,” State Bar of California 84th Annual Meeting, Long Beach, California (9/16/11)
  • Speaker and 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, “Update on New Estate Laws,” California Society of Certified Public Accountants (CalCPA), San Jose, California (5/19/11)
  • Lecturer, “Limiting Fiduciary Risk in Administering 2010 Estates,” The Professional Fiduciary Association of California, 16th Annual Educational, Monterey, California (5/6/11)
  • 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)
  • Speaker and Panelist, “Death, Debts, and Taxes: Creditors’ Claims,” Silicon Valley Bar Association, Santa Clara, California (10/28/10)
  • Speaker, “Trustees v. Beneficiaries & Dealing with An Aging Population,” EBTEL, Oakland, CA (4/19/2017)
  • Speaker, “2704 & Other End-Of-Life Options,” EBTEL, Oakland, California (02/15/2017)
  • Speaker, “2704 & Other End-Of-Life Options,” EBTEL, Oakland, California (02/08/2017)
  • Speaker, “2704 & Other End-Of-Life Options,” Monterey Estate Planning Council, Monterey, California (02/07/2017)
  • Speaker and Panelist, “Is There a Silver Lining in Every Dark Cloud?,” BASF, San Francisco, California (02/01/2017)
  • Speaker, “Estate Planning and Administration: 2016 Year in Review,” CEB, San Francisco, California (01/27/2017)
  • Speaker and Panelist, “Is There a Silver Lining in Every Dark Cloud?,” San Mateo County Estate Planning Council, San Mateo, California (01/19/2017)
  • Speaker, “2704 & Other End-Of-Life Options,” Santa Cruz County Estate Planning Council, Santa Cruz, California (12/14/16)
  • Speaker, “2704 & Other End-Of-Life Options,” Silicon Valley Bar Association, Santa Clara, California (12/08/16)
  • Speaker, “Trustees v. Remainder Beneficiaries, and the Struggle to Deal with an Aging Population”, Santa Cruz County Bar Association, Santa Cruz, California (10/19/16)
  • Speaker, “Trustees v. Remainder Beneficiaries, and the Struggle to Deal with an Aging Population”, State Bar of California 88th Annual Meeting, San Diego, California (9/30/16)
  • Speaker, “Common Estate Planning Questions and Issues (and Myths…),” Ameriprise Financial, Saratoga, California (7/20/16)
  • Moderator and Panelist, “Hot Topics in Conservatorships: Three Years Post-Reform,” State Bar of California 83rd 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)
  • Speaker and Panelist, “Death, Debts, and Taxes: Creditors’ Claims Against a Decedent,” Continuing Education of the Bar of California (CEB), Santa Clara, California (7/31/09 and 8/7/09)
  • Speaker and 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)
  • Speaker and 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)
  • Speaker and Panelist, "Highlights of 2018: The Winter Olympics, A Royal Wedding and Recent Developments in Trusts and Estates,", Santa Clara Law and Santa Clara University Office, October 4, 2018 - Present
  • Speaker and Panelist, "Highlights of 2018: The Winter Olympics, A Royal Wedding and Recent Developments in Trusts and Estates,", California Lawyers Association Annual Meeting, San Diego, California, September 14, 2018 - Present
  • Speaker and Panelist, "Deja Vu All Over Again: Tax Reform Equals Lawyer's Full Employment-Remember 2001,", Santa Cruz Estate Planning Council, Santa Cruz, California, December 20, 2017 - Present
  • Speaker and Panelist, "Trustees v. Remainder Beneficiaries, and the Struggle to Deal with an Aging Population,", East Bay Trust and Estates Lawyers, Oakland, California, April 19, 2017 - Present
  • Speaker and Panelist, "2704 & Other End-Of-Life Options,", San Mateo County Bar Association, San Mateo, California, January 19, 2017 - Present
  • Speaker and Panelist, "Is There a Silver Lining in Every Dark Cloud?,", Santa Cruz County Estate Planning Council, Santa Cruz, California, December 14, 2016 - Present
  • Speaker and Panelist, "The Only Constant is Change: Giraldin, Drave v. Pinkham and an Aging Population,", San Mateo, California, February 18, 2016 - Present
  • Speaker and Panelist, "Estate Planning Year in Review,", Continuing Education of the Bar (CEB), San Francisco, California, February 3, 2016 - Present
  • Speaker and Panelist, "The Guide to the Rules of Professional Conduct for Estate Planning, Trust and Probate Counsel,", ate Bar of California 39th Annual Fall Program, San Francisco, California, November 20, 2015 - Present
  • Speaker and Panelist, "The Only Constant is Change: Giraldin, Drake v. Pinkham and an Aging Population,", Monterey Estate Planning Study Group, Monterey, California, October 20, 2015 - Present
  • Speaker and Panelist, "Guide to the Rules of Professional Conduct for Estate Planning, Trust and Probate Counsel,", State Bar of California 87th Annual Meeting, Anaheim, California, October 9, 2015 - Present
  • Moderator and Panelist, "Fundamentals of Trust and Estates Practice I: Wills,", State Bar of California, July 15, 2014 - Present
  • Lecturer, "Who Wants Title Insurance Anyway?,", Easy Bay Trusts and Estates Lawyers 5th Annual Spring Symposium, Oakland, California, June 3, 2014 - Present
  • Speaker and Panelist, "Recent Developments,", East Bay Trusts and Estates Lawyers, Oakland, California, February 19, 2014 - Present
  • Speaker and Panelist, "Recent Developments,", East Bay Trusts and Estates Lawyers, Oakland, California, February 12, 2014 - Present
  • Speaker and Panelist, "Estate Planning and Administration: Year in Review,", Continuing Education of the Bar (CEB), San Francisco, California, January 24, 2014 - Present
  • Lecturer, "Did You Know Revocable Trusts are Post-Mortem Assets Protection Plans?,", State Bar of California 37th Annual Fall Program, Marina del Rey, California, November 15, 2013 - Present
  • Speaker and Panelist, "American Taxpayer Relief Act: Estate Planning Under the New Law,", State Bar of California 86th Annual Meeting, San Jose, California, October 11, 2013 - Present
  • Lecturer, "Did You Know Revocable Trust are Post-Mortem Asset Protection Plans",", State Bar of California 86th Annual Meeting, San Jose, California, October 10, 2013 - Present
  • Lecturer, "Did You Know Revocable Trusts are Post-Mortem Asset Protection Plans",", State Bar of California 86th Annual Meeting, San Jose, California, October 10, 2013 - Present
  • Speaker and Panelist, "Estate Planning Under the New Law," , California Society of Certified Public Accounts (CalCPA), Taxation & Estates and Trusts Committee, San Jose, California, August 1, 2013 - Present
  • Speaker and Panelist, "Resolving Problems in Probate and How to Avoid Them in the First Place,", Continuing Education of the Bar of California (CEB), San Francisco, California, April 26, 2013 - Present
  • Speaker and Panelist, "Creditor's Claims,", Silicon Valley Bar Association, Santa Clara, California, February 20, 2013 - Present

Honors and Awards

  • Fellow, American College of Trust and Estates Counsel
  • Northern California “Super Lawyer”, 2013 - 2018
  • Best Attorney in America (Best Lawyers®)
  • Peer Review Rated AV® Preeminent™ by Martindale Hubbell
  • Judge Pro Tempore, Santa Clara County Superior Court, 2005
  • Presidential Honors Society

Professional Associations and Memberships

  • American College of Trust and Estate Counsel (ACTEC), Fellow, 2011 - Present
  • California Lawyers Association, Executive Committee, Trust and Estates Section, Member, 2008 - Present
  • California Lawyers Association, Estate Planning, Trust and Probate Section, Member, 2000 - Present
  • Member, Silicon Valley Bar Association, 2000 - Present
  • Member, California Society of CPA’s
  • Former Co-Chair, Young Tax Lawyers, State Bar of California, San Jose Chapter
  • The State Bar of California’s Executive Committee, Trusts and Estates Section, Chair, 2015 - 2016

Pro Bono Activities

  • Member, Judicial Council’s Probate and Mental Health Advisory Committee

Languages

  • English (Primary)