Jacqueline Patterson

J.A. 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