Bar Admissions

  • California

Court Admissions

  • U.S. Tax Court
  • U.S. District Court for the Eastern District of California

Education

  • J.D., University of Michigan Law School, 2003
  • B.S., Economics, Brigham Young University, 2000

Memberships

  • Planning Committee member, CalCPA Estate and Trust Planning Conference

Languages

  • Japanese
T +1 310.229.9910
F +1 310.229.9901
T +1 415.653.3750
F +1 415.653.3755

Daniel C. Lorenzen

Partner

Dan Lorenzen counsels clients on all aspects of their estate planning, including the preparation of trusts and wills, tax planning, business succession planning, and family wealth transfers. His clients own businesses in a cross section of California industries, including entertainment, fashion and apparel, Silicon Valley/Beach, real estate, biotech, oil and gas, and agriculture.

In addition to the traditional tools of family wealth planning, Dan advises on planning for federal, state, and international income taxes, as well as local property taxes. For domestic and international clients, he implements trust structures in appropriate jurisdictions to maximize his client's tax and family wealth planning goals.

Dan also represents trustees, executors, and beneficiaries in the administration of trusts and estates, including the litigation and settlement of disputes between trustees and beneficiaries. He has litigated matters throughout California and in the Surrogate's Court of Manhattan in New York on a pro hac vice basis. Dan has prepared federal estate and gift tax returns, and has represented fiduciaries before the Internal Revenue Service in the audit and appeals process, regarding valuation and other tax issues.

Japan-Based Clients

Dan is fluent in Japanese and has advised Japan-based businesses on aspects of their U.S. operations, including distributorships, real estate and tax issues.

Significant Matters

  • Obtained a favorable private letter ruling from the Internal Revenue Service relating to generation skipping transfer tax issues.
  • Negotiated with the Los Angeles County tax assessor’s office to successfully reverse a $20 million property tax reassessment.
  • Successfully achieved a no change result on a federal estate tax audit for issues relating to annual exclusion gifts for partnership interests based on Price v. Commissioner.

Activities

Dan is a former member of the Screen Actors Guild.

Dan has served as Co-Chair of the Planned Giving Council of California State University Channel Islands and is active in the Japan America Society of Southern California.