Gaw David B
Patterson Jacqueline A.
Dave Gaw advises high net worth individuals and families in all aspects of estate planning, including tax-advantaged transfers of assets, multigenerational planning, the taxation of trusts and estates and charitable giving. As a trusted advisor, he counsels a broad range of clients, including owners of national companies, closely-held businesses, and international clients with multijurisdictional contacts. He proudly lists some of California’s leading vineyard owners, wine makers, farmers and ranchers amongst his most significant clients. In his planning practice, he works closely with CPAs, investment advisors and insurance planners to ensure a coordinated approach to his clients’ needs. Dave frequently receives referrals from other estate planning lawyers and CPAS for his expertise in high end estate planning. Gaw is Gaw Van Male’s managing partner, and heads its high end estate planning practice. He is a Certified Specialist in Estate Planning, Probate, and Trust Law, designated by the State Bar of California Board of Legal Specialization. He is a former member of the Executive Committee for the State Bar of California - Estate Planning, Trust & Probate Section. He is also a Certified Elder Law Attorney of the National Elder Law Foundation, and a member of the prestigious Council of Advanced Practitioners of the National Academy of Elder Law Attorneys.
Gaw is a frequent lecturer for the State Bar of California, the Continuing Education of the Bar, the CalCPA Education Foundation, and various private groups throughout California and the nation. He is the creator The Gaw System Approach: The Art of High End Estate Planning and The Gaw System of Trust Administration, which are widely used by attorneys and CPAs. He has authored the California Trust Administration (CEB) chapters “Administering the Single-Person Trust After Settlor’s Death” and “Subtrust Allocation and Funding on the Death of the First Spouse,” and co-author of “Administering Moderate Married Settlor Trust on the Death of the First Spouse” and “Further Steps After the Death of the First Spouse.” He is also the author of the CEB Action Guides “Marital Deduction Subtrust Funding,” and “Administering a Single-Person Trust After Settlor’s Death.” He earned his juris doctor degree from University of California, Hastings College of Law in 1971, where he received the Order of the Coif; and his bachelor’s degree from the University of Colorado in 1967.
Gaw is admitted to the State Bars of California and Colorado. He was a U.C. Hastings 2015 Northern California Super Lawyers, and a Northern California Super Lawyer from 2004-2014. He holds a Martindale-Hubbell, AV Preeminent, Peer Rating (5-out-of-5) and is Avvo Rated 10-out-of-10. Gaw was the 2008 recipient of the California Continuing Education of the Bar’s Spirit of CEB Award for his contribution to the continuing education of the legal profession. In 2007, he was recipient of the CalCPA Education Foundation award for “the single all-around most outstanding Education Foundation course author;” in 2005 and 2006 he was named Outstanding Educator by the California Continuing Education of the Bar; and in 1998 he was selected as Attorney of the Year by the Napa County Legal Secretaries Association.
(Buchanan & Patterson LLP)
Bio: Jacqueline Patterson is a founding partner in the law firm of Buchanan & Patterson, LLP in Los Angeles where she specializes in tax, estate planning and financial transactions. Her emphasis is positioning individuals, businesses, and fiduciary entities for orderly administration 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. Patterson is a nationally recognized speaker and has been a seminar discussion leader and author for many years, writing and facilitating seminars in estate planning, income taxation of trusts and estates, fiduciary accounting, tax research and planning, trusts, real estate transactions, corporate taxation and charitable trusts.
Patterson has held adjunct faculty positions in the graduate tax programs at both USC and Golden Gate University. As well as being a conference speaker for the AICPA, she also served on an AICPA special task force studying fiduciary accounting and on the AICPA Estate and Gift Technical Resource Panel. She has authored and presented tax and estate planning 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, estate planning, taxation and law. Patterson graduated from Santa Clara Law School with her juris doctor degree, and from California State Polytechnic University with her bachelor’s degree in English, continued her education with a master’s degree in business taxation from the University of Southern California (USC), and is also a CPA.