Timothy J. Kay

Bar Admissions

• California

Court Admissions

• Supreme Court of California
• United States Tax Court

Education

• Stanford Law School (J.D., with distinction)
  • Note Editor, Stanford Law Review
• University of San Francisco (B.A., Psychology)

Awards & Recognition

• AV Preeminent^® Peer Review Rating from Martindale-Hubbell^®
• The Best Lawyers in America^®, Trusts and Estates (2006-2025)
  • Lawyer of the Year, Trusts and Estates (2017, 2021)
• Leaders in their Fields, Chambers High Net Worth Guide (2016-2019)
• The Best Lawyers in America^®, Business Edition, Trusts and Estates (2012)
• Southern California Super Lawyers, Estate Planning & Probate (2008-2011, 2014-2019)

Previous Professional Experience

• Gibson, Dunn & Crutcher LLP, Partner, Irvine, California

Professional Memberships and Activities

• American Bar Association
• Orange County Bar Association

Community Involvement

• South Coast Repertory Theater, Board of Trustees
• Boys Republic
  • Board of Directors
  • Past President
• Orange Coast Estate Planning Council, Past President
• Orange County Community Foundation, Past Chairman

Representative Presentations and Publications

• “Tax and Estate Planning in the Current Environment,” Author, Snell & Wilmer Legal Alert (March 23, 2020)
• “How T&E Litigation Has Affected My Planning,” Speaker, 15th Annual Jerry A. Kasner Estate Planning Symposium, Santa Clara, CA (October 17-18, 2019)
• “Staying Tax Exempt” (Training Program for Pro Bono Nonprofit Organizations Legal Assessment Clinic), Co-Presenter, ACC-SoCal, Public Law Center, Snell & Wilmer Orange County Offices, Costa Mesa, CA (April 4, 2019)
• “Pitfalls for Family Trustees,” Co-Author, Orange County Business Journal (October 1, 2018)
• “‘Repeal the Estate Tax!’ And Other Sound Bites,” Co-Author, Orange County Business Journal (October 2, 2017)
• “A Death in the Family – Now What?” Co-Author, Orange County Business Journal (March 14, 2016)
• “IP in the Afterlife: IP Asset Estate Planning,” Panelist, The 2015 Intellectual Property Institute, Rancho Mirage, CA (November 13, 2015)
• “Estate Planning in 2015,” Co-Author, Orange County Business Journal (October 12, 2015)
• “The ‘Permanent’ Relief Act,” Co-Author, Orange County Business Journal (June 24, 2013)
• “The Disappearing Estate and Gift Tax Exemption,” Co-Author, Orange County Business Journal (September 17, 2012)
• “Under Political Pressure, IRS Halts Investigation of Anonymous Political Contributions,” Co-Author, Daily Journal (July 2011)
• “In Political Fundraising, the Price of Anonymity May Be Rising,” Co-Author, Daily Journal (June 2011)
• “Estate Tax and Wealth Succession,” Speaker, Investment Outlook for 2011 and Beyond, Morgan Stanley, Orange County, CA (April 2011)
• “Tax-Wise Giving,” Contributor, Orange County Business Journal’s 2011 Giving Guide (March 2011)
• “Succession Planning for Family Businesses,” Panelist, Continuing Education of the Bar (CEB) (2004, 2008, 2009)
• “Planning for the Liquidity Event” Orange County Business Journal (2007)
• “Family Feuds: Estate Litigation, an Unpleasant Game for Unprepared Benefactors and Beneficiaries” Orange County Business Journal (2006)
• “Family Business Succession: Creating Your Own Story” Orange County Business Journal (2005)
• “Patents and Copyrights” CEB Estate Planning for Special Assets (2004)
• “Estate Planning for Patents & Copyrights,” Lecturer, UCLA/CEB Estate Planning Institute (2002)