Jacqueline Patterson

Email: jpatterson@bplawllp.com
Twitter: jackieAtTax
Area of Expertise
- Estate Planning
- Estate Administration
- Income Tax Planning
- Entity Structuring
- Prudent Investor Analysis
- Account Summary Preparation & Analysis
- Trust Litigation, Mediation & Arbitration
- Fiduciary Litigation Consultation
- Private & Charitable Trust Analysis
- Marital Dissolution Asset Tracing & Accounting
- Expert Witness Testimony:
- Economic Damage Analysis
- Fiduciary Breach Analysis
- Court Testimony
- Depositions
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