ROBIN L. KLOMPARENS

• “Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse’s Unused (Unified Gift/Estate Tax) Exemption (“DSUE”) and Proposed Solutions to Those Problems” Co-authored by Richard S. Kinyon California Tax Lawyer Volume 25 Number 2.
• “Problems with Portability and Proposed Solutions”, Tax Notes, August 24, 2015.
• Presented: “Achieving Simplicity:  Extending the Annual GST Tax Exclusion to Direct Skips to Trusts and to Indirect Skips” (IRC § 2642(c)), Washington D.C. Delegation, State Bar of California, Taxation Section, May 2014.
• “Do Options Create Basis Under Section 752?” California Tax Lawyer. Winter 2012.
• “Quick Points: Estate and Gift Tax Committee.” California Tax Lawyer. Summer 2012.
• Comments on Article: Marie Sapirie & Shamik Trivedi, “Revenue Procedure Addresses Estate Tax Claim.” Tax Notes Today, October 2011.
• “Procedures for Filing and Perfecting Protective Claims for Refunds of Amounts Deductible Under Internal Revenue Code Section 2053” Tax Notes Today, October 2011 (2011 TNT 200-3); California Tax Lawyer, Spring 2011. Presented: Washington DC Delegation, State Bar of California Taxation Section, May 2010; co-speaker: Kelly Tiberini.
• “No Good Deed Goes Unpunished: A Look at the Punitive Aspects of Internal Revenue Code Section 2519 and the Need For Reform.” California Trusts and Estates Quarterly, Spring 2011.
• “Beyond 2009: The Sky Is Not Falling.” California Tax Lawyer, Winter 2010.
• Comments to Article: Sam Young, “Postdeath Estate Tax Deduction Regs May Fuel Ongoing Debate.” Tax Notes Today, October 2009.
• “Single Member LLC and Check The Box Regs.” California Tax Lawyer. Fall 2006
• “Single Member LLC and Check The Box Regs.” Tax Notes Today. June 2006
• “Proposal to Reinstitute State Death Tax Credit.” California Tax Lawyer. Winter 2006.
• “Estate Planning and the Effects of Decoupled States.” Continuing Education of the Bar Chapter. San Francisco, CA. 2004, 2005 and 2006.
• “Proposal to Reinstitute Death Tax Credit.” Tax Notes Today. June 2005.
• “Treatment of ‘Basis Reached’ Cases at Tax Court Calendar Call.” Tax Analysts. May 2004.
• “Proposal to Delete IRC Section 2056(d) and Repeal IRC Section 2056A.” California Tax Lawyer. Fall 2001.
• “Proposal to Delete IRC Section 2056(d) and Repeal IRC Section 2056A.” Tax Notes Today. September 2001.
• “Estate Planning and the Effects of Decoupled States,” Continuing Education of the Bar, State Bar of California. San Francisco, CA. 2004-present.

• “Advanced Estate Planning Techniques and Life Insurance for the Ultra Wealthy.” Estate Planning Council of Diablo Valley. 2002.
• “Advanced Estate Planning and Trust Administration.” California Society of Certified Public Accountants. 1998.
• “Tax Issues in Agriculture” University of California at Davis, Faculty. Spring 1996.

Presenter

• “Production at Administrative Stage in Innocent Spouse Matters.” Washington DC Delegation, State Bar of California, Taxation Section. Washington DC. May 2009.

• 2018 California Lawyers Association: 26th Annual Estate and Gift Tax Conference-“Hot Audit Issues” . San Francisco, CA March 2018
• 2017 Annual Meeting of the California Tax Bar and the Tax Policy.  “Hot Off the Press-Current Developments and Hot Audit Items” Carlsbad, CA. November, 2017
• Permanent Relief for Portability Elections”, 2017 Washington, DC Delegation Paper, Taxation Section, May, 2017
• Hot Audit Issues “If It’s Too Hot, Stay Away” 2016 Annual Meeting of the California Tax Bar and California Tax Policy, Co-Speaker Andy Katzenstein. October 2016, San Diego, CA
• “Trust and Estate Settlements: Avoiding A Tax Headache” Jerry A. Kasner Symposium, Co-Speaker, Laurelle M. Gutierrez. September 2016.
• “Legal Issues In Art Authentication & Valuation” – CPE Forum of the Central Coast – Co-speaker with Leslie Wright-VP Trust & Estates-Bonham’s. May 2016, Monterey, CA
• SCBA –Third Annual Tax Symposium, Advanced Planning- "Tips of the Trade on High Net Worth Estate Planning" Sacramento, CA May 2016.
• “Proposal to Clarify Community Property Basis Adjustment Rules for Surviving Domestic Partners and Nonresident Spouses,” 2016 Washington, DC Delegation Paper, Taxation Section, May 2016
• “Hot Audit Issues: Current IRS Focus on Estate and Gift Tax” State Bar of California Taxation Section, 24th Annual Estate and Gift Tax Conference, San Francisco, CA, February 2016.
• “Estate and Gift Tax Audit Issues”, Co-Speaker Louis Mezzullo, and “Estate and Gift Tax Current Developments” 2015 Annual Meeting of the California Tax Bar, La Jolla, CA. Co-Speakers James F. Hogan, Anderson Tax and Donna Herbert, Senior District Counsel. Co-Speakers James F. Hogan, Anderson Tax and Donna Herbert, Senior District Counsel, November 2015.
• “Real Estate Succession Issues,” CalCPA Real Estate Conference Program, Burbank, CA, Co-Speaker, Richard S. Kinyon October 2015.
• "Review & Update of Real Property Assessment Issues", CPE Forum of the Central Coast, Monterey CA July 2015
• “Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse’s Unused (United Gift/Estate Tax) Exemption (“DSUE”) and Proposed Solutions to Those Problems.” 2015 Washington, DC Delegation Paper Taxation Section, May 2015.
• “Current IRS Focus In Estate and Gift Tax”, State Bar of California Taxation Section, 23^rd Annual Estate & Gift Tax Conference, San Francisco, CA Co-Speaker, John Prokey, February 2015.
• “Issues Arising in Estate and Gift Tax Audits”, ACTEC California Conference, Pasadena, CA, Co-Speaker, John Prokey, November 2014.
• “Current Developments”, 2014 California Annual Meeting of California Tax Bar and Tax Policy Conference, Co-Speakers James F. Hogan, Anderson Tax and Donna Herbert, Senior District Counsel Coronado, CA.  November 2014.
• “Estate Planning With Real Estate”, Cal CPA Real Estate Group, Sacramento, CA.  October 2014.
• “Planning for Small Estates”, Cal CPA 2014 Estate & Trust Conference, Co-Speaker Mike Jones, CPA, Los Angeles and San Francisco, June 2014.
• “A Fireside Chat with District Counsel and the Estate and Gift Tax Branch Chief”, 22^nd Annual Estate and Gift Tax Conference, San Francisco, CA.  February 2014, Co-Speaker Donna Herbert, Senior District Counsel.
• “Planning for Smaller Estates” Monterey Estate Planning Counsel Monterey, CA.  February 2014.
• “Rules of Trust Administration in California.” Lorman Seminar, Sacramento, CA.  February 2014.
• “Can’t Teach an Old Dog New Tricks - The Evolving Role of Young Lawyers in Modern Tax and Estate Planning” State Bar of California’s First Annual Young Tax Lawyers Conference, San Francisco, CA.  January 2014.
• “Estate Planning: Take Two.” 2014 CalCPA Education Foundation Advanced Estate Planning Institute. Orange County, CA. January 2014.
• 2013 Annual Meeting of California Tax Bar and California Tax Policy Conference San Jose, CA November 7 – 9 2013, Estate and Gift Tax Update – The Party’s Not Over 2013; co-speaker Jim Hogan, Branch Chief for Estate and Gift IRS.
• “The Party’s Not Over in 2013.” State Bar of California 21st Annual Estate and Gift Tax Conference. San Francisco, CA. March 2013; co-speaker: Donna Herbert, IRS Senior District Counsel.
• “Estate and Gift Tax Update – It’s Not Too Late.” 2012 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. November 2012; co-speaker: Andrew Katzenstein.
• “Life Insurance Planning in Today’s Environment.” 85th Annual Meeting of the State Bar of California. Monterey, CA. October 2012.
• “Planning for 2013, It’s Not Too Late.” Sacramento County Bar Association, Probate and Estate Planning Section. September 2012.
• “What Every Practitioner Needs to Know About IRS and Practicing Before Tax Court.” Solo and Small Firm Summit, Long Beach, CA. June 2012; co-speaker Donna Herbert, IRS Senior Counsel.
• “Quick Points: Estate and Gift Tax Issues of Interest.” May 2012. Presented: Washington DC Delegation, State Bar of California Taxation Section; co-speaker: Dennis L. Leonard.
• “Estate and Gift Tax Current Developments” State Bar of California, 20th Annual Estate and Gift Tax Conference, San Francisco, CA. March 2012; co-speaker: Kyle Martin, IRS Estate & Gift Area Manager.
• “Estate and Gift Tax Update: The Party’s Over in 2013.” 2011 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Jose, CA. November 2011; co-speakers: John Ramsbacher and Andrew Katzenstein.
• “Domestic Partners, Estate Planning and Tax Issues.” 84th Annual Meeting of the State Bar of California. Long Beach, CA. September 2011.
• “Reforming Treasury Regulations 2519(a)-(c).” Washington DC Delegation, State Bar of California, Taxation Section. May 2011; co-speaker: Mary K. deLeo.
• “Current Developments” and “Question and Answer.” State Bar of California 19th Annual Estate and Gift Tax Conference. San Francisco, CA. March 2011; co-speaker: John Ramsbacher.
• “Estate Planning With Real Estate.” CalCPA Education Foundation Real Estate Conference. Burbank, CA. San Francisco, CA. November 2010.
• “Estate and Gift Controversy: An Afternoon with IRS Counsel and Appeals.” 2010 Annual Meeting of the California Tax Bar & California Tax Policy Conference; co-speakers Donna Herbert, Senior Counsel, John Schooler, Estate and Gift Tax Appeals Manager. San Diego, CA. November 2010.
• “Current Developments.” The Second Annual Symposium for Estate Planning Advisors. San Rafael, CA. October 2010.
• “Current Developments – Estate and Gift Tax in 2010.” CalCPA Law Forum of Sacramento. Sacramento, CA. July 2010.
• “Current Developments – Estate and Gift Tax in 2010.” State Bar of California 18th Annual Estate and Gift Tax Conference. San Francisco, CA. March 2010.
• “Navigating Audit, Appeal, and Litigation: The Internal Revenue Service’s Perspective on Estate and Gift Tax Controversies.” 2009 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. November 2009; co-speakers: Donna Herbert, IRS Senior Counsel; Kyle Martin, IRS Estate & Gift Area Manager; and John Schooler, IRS Estate & Gift Tax Appeals Manager.
• “Tax Legislative Update of Obama Administration Tax Laws.” 82nd Annual Meeting of the State Bar of California. San Diego, CA. September 2009; co-speakers: Douglas L. Youmans; and Minna Yang.
• “Estate & Gift Tax and Audits.” 82nd Annual Meeting of the State Bar of California. San Diego, CA. September 2009; co-speaker: Chuck Morris, IRS Western States Estate & Gift Territory Manager.
• “Don’t Rock the Section 2053 Boat, You’ll Tip the 706 Over.” State Bar of California 17th Annual Estate and Gift Tax Conference. San Diego, CA. March 2009.
• “Current Developments – Estate and Gift Tax” California CPA Education Foundation. San Francisco, CA. Burbank, CA. November 2008.
• “Corporate Entity Exit Strategies in Estate Planning.” 2008 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Francisco, CA. November 2008.
• “Current Developments – Estate and Gift Tax.” 81st Annual Meeting of the State Bar of California. Monterey, CA. September 2008.
• “Don’t Rock the Section 2053 Boat, You’ll Tip the 706 Over.” Washington DC Delegation, State Bar of California Taxation Section, May 2008; co-speaker: Douglas L. Youmans. Tax Notes Today. June 2008 (2008 TNT 109-A); and California Tax Lawyer, Spring 2008.
• “Charitable Planning.” State Bar of California 16th Annual Estate and Gift Tax Conference. San Francisco, CA. February 2008.
• “Estate and Gift Tax Update.” State Bar of California Section Education Institute Conference. January 2008.
• “Charitable Gifts of Real Estate.” 2007 California CPA Education Foundation Real Estate Conference. Irvine, CA, San Francisco, CA, and Universal City, CA. November 2007.
• “Current Developments – Estate and Gift Tax.” 2007 Annual Meeting of the California Tax Bar & California Tax Policy Conference. La Jolla, CA. November 2007.
• “California’s Domestic Partnership Law and a Review of the Tax Issues Concerning Domestic Partners.” 2007 Annual Meeting of the California Tax Bar & California Tax Policy Conference. La Jolla, CA. November 2007.
• “Estate Planning for Family Business Owners.” 81st Annual Meeting of the State Bar of California. Anaheim, CA. September 2007.
• “Taxation of Domestic Partners.” Washington DC Delegation, State Bar of California Taxation Section, May 2007; California Tax Lawyer, Summer 2007; and Tax Notes Today. May 2007.
• “Taxation of Domestic Partners.” State Bar of California Taxation Section 15th Annual Estate and Gift Tax Conference. San Francisco, CA. April 2007.
• “Beyond 2036: Dealing with Family Entities in the 21st Century.” 2006 Annual Meeting of the California Tax Bar & the California Tax Policy Conference. San Jose, CA. November 2006.
• “Taxation of Domestic Partners.” California Society of Accountants Seminar. November 2006.
• “Repeal of State Death Tax Credit.” University of Southern California 26th Annual Tax and Estate Planning Forum. San Diego, CA. October 2006.
• “Income, Fiduciary and Other Taxes and Issues Dealing with Family Entities.” 79th Annual Meeting of the State Bar of California. Monterey, CA. October 2006.
• “Current Developments.” Society of California Public Accountants. San Diego, CA. August 2006.
• “Current Developments.” Society of California Public Accountants. San Luis Obispo, CA. July 2006.
• “Single Member LLC and Check the Box Regs.” Washington DC Delegation, State Bar of California Taxation Section. May 2006; co-speaker: Douglas L. Youmans.
• “Taxes/Registered Domestic Partners, Estate Planning for Family Law Attorneys: Domestic Partner Issues and Circular 230.” 14th Annual Seminar of the Association of Certified Family Law Specialists. Laguna Beach, CA. April 2006
• “Generation-Skipping Transfer Tax.” and “Current Developments.” 14th Annual Estate and Gift Tax Conference. Los Angeles, CA, and San Francisco, CA. January 2006.
• “Current Developments.” 2005 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. October 2005.
• “Generation-Skipping Transfer Tax.” 2005 Annual Meeting of the California Tax Bar & California Tax Policy Conference. San Diego, CA. October 2005.
• “Estate Planning for Businesses.” 78th Annual Meeting of the State Bar of California. San Diego, CA, September 2005.
• “Proposed Legislation to Reinstate the State Death Tax Credit.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2005.
• “Estate Planning for Real Estate Lawyers.” Annual State Bar of California Real Property Section Meeting. Napa, CA. May 2005.
• “FLPs & LLCs: Their Uses in Family Wealth Transfers (Advanced Course of Study).” Continuing Education of the Bar, State Bar of California. San Francisco, CA. March 2005.
• “Special Assets in Estate Planning.” Continuing Education of the Bar, State Bar of California. January 2005.
• “Current Developments.” Sacramento County Bar Association Tax and Business Sections. Sacramento, CA. January 2005.
• “Estate Planning for Business,” 77th Annual Meeting of the State Bar of California. Monterey, CA. September 2004.
• “What’s New in Entities.” Sacramento County Bar Association Tax and Business Sections. Sacramento, CA. January 2004.
• “Everything You Wanted to Know About GST.” Sacramento County Bar Association Probate Section. Sacramento, CA. 2003.
• “What’s Coming Down the Pike.” State Bar of California Section Education Institute. Fall 2002.
• “Use of Family Limited Partnerships and Limited Liability Companies.” 75th Annual Meeting of the State Bar of California. October 2002.
• “Proposing New Legislation to Delete IRC Section 2056(d) and Repeal IRC Section 2056A.” Washington DC Delegation, State Bar of California Taxation Section. Washington DC. May 2001.
• “Fundamentals of Post Mortem Trust Administration.” Continuing Education of the Bar, State Bar of California. 2001.
• “Utilizing the Annuity and Installment Sale.” Continuing Education of the Bar, State Bar of California. 2000.
• “FLPs and LLCs: Their Use in Family Wealth Transfers.” 1999 Annual Meeting of the California Tax Bar & California Tax Policy Conference. October 1999.
• “Use of Family Limited Partnerships and Limited Liability Companies.” 72nd Annual Meeting of the State Bar of California. 1999.
• “Warding Off Creditors Pre & Post Mortem.” State Bar of California Estate Planning, Trust and Probate Law Section, and Taxation Section Meetings. 1999.
• “Estate Planning for Business Succession.” Continuing Education of the Bar, State Bar of California. 1998.
• “FLPs and LLCs: Their Use in Family Wealth Transfers.” Continuing Education of the Bar, State Bar of California. 1998.
• “Advanced Estate Planning Techniques in California.” National Business Institute. 1998.
• “Tax Planning in Marital Dissolutions.” 71st Annual Meeting of the State Bar of California. Fall 1998.
• “Basic Probate Procedures and Practice in California; Tax Matters.” National Business Institute. 1993, 1994, 1995, 1996, 1997 and 1998
• “Beyond the Basics.” National Business Institute. 1997.
• “FLPs and LLCs: Their Use in Family Wealth Transfers.” Continuing Education of the Bar, State Bar of California. 1996.
• “Family Limited Partnerships and Limited Liability Companies in California.” National Business Institute. June 1996.
• “Tax Planning in Marital Dissolutions.” Stockton Estate Planning Counsel. Stockton, CA. May 1996.
• “Fundamentals of Estate Planning.” Continuing Education of the Bar, State Bar of California. April 1996.
• “Tax Planning in Marital Dissolutions.” 68th Annual Meeting of the State Bar of California. Fall 1995.
• “Tax Aspects of Divorce in California.” National Business Institute. 1995.
• “Tax Aspects of Marital Dissolutions.” Sacramento County Bar Association Tax Section. 1995.
• “ERISA – Beyond Preemption.” 1991.
• “S Corporations.” 1987.