Jacqueline Patterson

Jacqueline Patterson is a founding partner in the firm and specializes in tax, estate and financial transactions. Her emphasis is positioning individuals, businesses, and fiduciary entities for asset protection and succession planning. She advises grantors, fiduciaries and beneficiaries in matters involving the transfer, administration, investment and management of assets and is a consultant to attorneys and CPAs in fiduciary accounting, taxation and litigation.

Teaching is an important role in Ms. Patterson's professional career. She has held Adjunct Faculty positions in the graduate tax programs at both USC and Golden Gate University. She has served on an AICPA special task force studying fiduciary accounting and previously served on the Estate and Gift Technical Resource Panel for several years. She taught for the National Tax Institute and has been a seminar discussion leader and author for the California CPA Education Foundation for over a decade writing and facilitating full day seminars in corporate taxation, the income taxation of trusts and estates; fiduciary accounting; tax research and planning, trusts, real estate transactions and charitable trusts. She co-authored and taught an on-line estate planning certificate program for the Education Foundation.

Ms. Patterson is a nationally recognized speaker and has participated in panel discussions for Continuing Education of the Bar (CEB) and has authored and presented financial seminars to professional groups on a broad range of issues. She has practice experience in public accounting, the financial institution industry, business management, real estate, and law.

Education

• Masters in Business Taxation (MBT) from the University of Southern California in 1988
• Certified Public Accountant
• J.D. from Santa Clara Law School in 1984
• Bachelor of Science in English from California State Polytechnic University

Certifications

• California State Board of Accountancy in 1992
• California State Bar Association in 1985

Court Admissions

• Federal Tax Court - State Bar of California

Professional Memberships & Activities

• California State Board of Accountancy
• AICPA
• Los Angeles Bar Association
• Beverly Hills Estate Planning Council

Professional Recognition & Awards

• 2006 Award for Outstanding Conference Speaker, California CPA Education Foundation
• 2002 Award for Outstanding Course Materials, California CPA Education Foundation
• 2000 Award for Meritorious Service, California CPA Education Foundation

Professional Experience

• Haney, Buchanan & Patterson, LLP
  1999 - 2010
  Law Practice: Partner
  Expertise: Trust Litigation, Tax Planning, Estate Planning & Fiduciary Administration, Litigation Consultation, Expert Witness, Seminar Discussion Leader & Frequent Lecturer
• J.A. Patterson & Associates
  1992 - 1999
  Law Practice: Principal
  Expertise: Individual, Corporate, Estate Tax & fiduciary Planning; Litigation Consultation, Fiduciary Administration, Seminar Discussion Leader & Frequent Lecturer
• Cal Fed Enterprises
  1990 - 1992
  Director of Tax
  Expertise: Master Limited partnership, Large Private Placement Partnerships, Investment & Development Partnership Taxation
• Cal Fed Bank - Tax Research & Planning
  1988 - 1990
  Consolidated corporate and Financial Instituion taxation, Parent Holding Company and 55 subsidiaries
• Breslauer, Jacobson, Ruttman & Sherman
  1987 - 1988
  Financial and Business Management, Investment Planning for Entertainment Industry Clients
• Ernst & Young, LLP
  1985 - 1987
  Estate, Financial & Tax Planning; High Net Worth Individuals, Preparation of Account summaries and Fiduciary Litigation Analysis

Professional Activities

• California CPA Education Foundation. Redwood City, California. (1994 – Present)
  Seminar Discussion Leader
  Writer/Instructor
  Income Taxation of Trusts & Estates
  Selected Topics - Income Taxation of Trusts &
  Estates
  Fundamentals of the Corporate Income Tax
  Sub-Trust Funding
  Advanced 1041 Workshop
  Fiduciary Accounting for Trusts & Estates
  All About Trusts
  CPA’s Role in Estate Planning
  The Art of High End Estate Planning
  Advanced Estate Planning Workshop
  On-line Estate Planning Certificate Program
• National Tax Institute. Boston, Massachusetts. (2001 – 2006)
  Writer/Instructor
  Income Taxation of Trusts & Estates
  Accountant’s Role in Post-Mortem
  Administration
  Asset Protection for Individuals
  Gift and Estate Tax Update
  All About Trusts
  Creative Strategies for Estate Planning
• University of Southern California. Los Angeles, California. (1997 – 1999)
  Adjunct Faculty - MBT Program
  Income Taxation of Trusts & Estates
• Golden Gate University. San Francisco, California. (2002 – 2003)
  Adjunct Faculty – School of Taxation
  Income Taxation of Trusts & Estates
• CAMICO Services, Inc.
  (2004)
  Writer/Instructor
  Fiduciary Accounting – Online course in Fiduciary
  Accounting for CAMICO Services, Inc.
• AICPA Technical Resource Panel
  (2003 – 2007)
  IRS Comments on 2006 Private Annuity Regulations
  Task Force on Fiduciary Accounting
  Co-author - Practitioner Toolkit on Fiduciary
  Accounting

Speeches & publications

• Western CPE Succession Conference, Tucson, AZ -November 2011
  Postmortem Issues in Fiduciary Administration (2011)
• AICPA Advanced Estate Planning Conference, Boston, MA - July 2011
  Administrative Issues in Estate Planning and Tax & Accounting Issues in Trust Administration
• California CPA Education Foundation Estate Planning Conference - June 2011
  The Art of High End Estate Planning
• AICPA Tax Strategies for High Net Worth Clients, Las Vegas, NE - May 2011
  The Art of High End Estate Planning
• Sacramento Estate Planning Council – February 2011
  War Stories in Trust Administration
• The Southern California Tax & Estate Planning Forum, San Diego, CA – October 2010
  Income Taxation of Trusts & Estates
• 2010 CSTC, San Diego, CA Seminar – September 2010)
  Income Taxation of Trusts & Estates
• Orange County Estate Planning Council - July 2010
  Estate Planning in Uncertain Times
• Visalia Estate Planning Council Seminar - May 2010
  The Advisor’s Crucial Role in Estate Planning
• California CPA Education Foundation Tax Update & Planning Conference – November 2009
  Co-Chair
• California CPA Education Foundation Estate Planning Conference - July 2009
  Fiduciary Accounting
• AICPA Tax Strategies Conference for High Net Worth Individuals, Las Vegas, NE- May 2009
  Issues & Updates in Fiduciary Taxation
• 2009 Advanced Estate Planning Institute – January 2009
  Fiduciary Accounting Toolkit
• 2008 CCH User Conference – San Diego, CA – September 2008
  Fiduciary Accounting and Taxation
• AICPA Tax Strategies Conference for the High Net Worth Individuals, Las Vegas, NE – May 08
  1041 Issues and Updates
• Edward Jones Teleconference – Annual Estate Tax Update – November 2007
• Second Annual Estate Planning and Taxation Institute – September 2007
  Post-Mortem Planning & Administration: Save-the-Farm Strategies
• AICPA Tax Strategies Conference for High Net Worth Individual, Las Vegas, NE – April 2007
  Form 1041
• California CPA Education Foundation
  Advanced Estate Planning Institute – January 2007
  Creative Estate Planning Strategies
• California CPA Education Foundation
  Tax Update and Planning Conference – Burbank, CA – November 2006
  Conference Chair
• St. John’s Healthcare Foundation – November 2006
  Through the Looking Glass
• California CPA Education Foundation
  Advanced Estate Planning Institute -January 2006
  Case Study on Trust Administration
• AICPA National Federal Tax Conference – November 2004
  Fiduciary Accounting
• AICPA Tax Strategies for the High Income Individual -April 2004
  The CPA and Fiduciary Duty
• CAMICO Services, Inc. - Summer 2003
  Impact, Issue 60 - Article: Fiduciary Duty and the CPA Trustee
• Orange County Bar Association - September 2003
  California Uniform Principal & Income Act
• California CPA Education Foundation - 2003 Estate Planning Conference
  Compliance Form 1041
• California CPA Education Foundation – Advanced Estate Planning Institute 2002
  Conference Co-Chairperson
• 23rd Annual Inland Empire Estate Planning Seminar
  Investing & Accounting for Fiduciary Entities (2002)
• CEB -January 2002
  Panel Presentation: Sophisticated Irrevocable Trusts
• California CPA Education Foundation
  November 2001 Tax Update and Planning Conference
  Fiduciary Income Tax & the Prudent Investor Act
• California CPA Education Foundation
  July 2001 Estate Planning Conference
  The Quagmire of Trust Administration
• California CPA Education Foundation
  Advanced Estate Planning Institute – January 2001
  The New Principal & Income Act
• 2001 Western Regional Planned Giving Conference
  Fiduciary Accounting & Fiduciary Duty
  California CPA Education Foundation
• California CPA Education Foundation
  July 2000 Estate Planning Conference
  Trust Planning 2000 and Beyond
• California CPA Education Foundation
  2000 Western Regional Planned Giving Conference
  The Role of the Fiduciary in Fiduciary Accounting & Investing