GARY D. SCHWARTZ
Shareholder E-mail: schwartz@horanlegal.com
Phone: (831) 373-4131
Fax: (831) 373-8302
www.taxlawschwartz.com
Professional Corporation: Gary D. Schwartz, JD, LLM (TAX), Inc.
Mr. Schwartz's combination of an advanced law degree in taxation, an accounting major, and extensive experience both in large and small law firms and in a variety of complex transactions enables him to provide the best possible service to clients in complex tax planning transactions. His extensive education and experience are invaluable to clients who are seeking not only transactional and estate planning, but also detailed tax work, and do not want to be blind-sided by a significant tax issue in a large real estate or business transaction. The depth of Mr. Schwartz's education and experience also provide unique benefits in the estate planning of large estates that include numerous types of business and other assets where the Income and Withholding areas of the Tax Code come into play, in addition to Gift and Estate Tax considerations.
Mr. Schwartz's approach in practice is to advise clients in a straightforward manner with a goal of giving common sense and practical advice as to their legal issues. He advises clients as he would himself if he were in their situation.
Representative experience:
- Mr. Schwartz has over 30 years of experience in tax planning in connection with transactions, corporations, partnerships, limited liability companies, estate planning, charitable trusts, foundations, other tax exempt entities, retirement planning, real estate development and financing, and international taxation. He has been associated with two of the largest law firms in California and the United States, has practiced as a tax partner of a well known Illinois law firm, and has practiced as a law firm member and tax partner in the Monterey, California area for more than 20 years.
- Mr. Schwartz has handled a variety of complex business transactions including the acquisition, licensing, and development of FCC regulated cellular phone companies in Florida and Alaska, the permitting, acquisition, and sale of FCC registered television stations in California, Idaho, and Oregon, and major real estate developments in Orange County, California and the Monterey, California area.
- Mr. Schwartz has represented many other professional people including Fortune 500 executives, celebrities, doctors, dentists, and other lawyers, and has one of the more sophisticated tax practices and clientele in the Monterey, California area.
- Mr. Schwartz has also served as an outside legal counsel to well known Bank Trust departments.
- Mr. Schwartz, before becoming an attorney, developed extensive management and transactional experience as a contract administrator and price analyst for the United States Air Force at Rockwell International in Anaheim, California on the F-111 and the Minuteman Programs, which involved contracts worth tens of millions of dollars. He was awarded the Air Force Commendation Medal for Meritorious Service.
Representative Clients:
- The Cannery Row Company, The Sardine Factory, and other clients in the hospitality industry.
- Numerous clients in the recreational industry such as the Northern California Golf Association, Poppy Hills Golf Course, and Poppy Ridge Golf Course (he worked on the acquisition and development of this well known golf course).
- Well known vineyards in the Monterey area such as Lockwood, Bernardus, San Saba, and one of the original vineyards in Monterey, then known as Durney Vineyards.
- Major local real estate developments such as Heritage Harbor, Monterey Plaza Hotel, and Monterra.
- Foreign clients with respect to their acquisition of property in the Monterey area. Mr. Schwartz is familiar with international tax law under the Internal Revenue Code and has also handled foreign corporations and nationals for tax purposes.
Certifications
- Certified Specialist in Taxation Law by The State Bar of California Board of Legal Specialization
- International Taxation Certificates from the World Trade Institute
Education
- Golden Gate University, San Francisco, LLM (Tax), with distinction, first in class, 1986
- Loyola University of Los Angeles, J.D., magna cum laude, 1973
Saint Thomas More Honor Law Society, with awards for highest grade in Constitutional Law, Contract Law, and Property Law - Business School of Indiana University in Bloomington, B.S., Accounting, with distinction, 1967
Beta Gamma Sigma, Junior Year; Alpha Kappa Psi Business Fraternity
Admissions
- State of California 1973, State of Illinois, 1976
- U.S. District Court for the Central District of California; U.S. Tax Court
Affiliations
- The State Bar of California (Tax Section)
- Monterey County Bar Association
- American Bar Association (Tax Section)
- International Confrerie de la Chaine des Rotisseurs
- Monterey County Vintners & Growers Association
Lectures and Panels
- Instructor, American Institute of Banking
- Instructor, Golden Gate University's MS (Tax) Degree Program, Partnership Taxation and Tax Advantaged Transactions
- Seminar Moderator for Illinois Institute of Continuing Legal Education
Former Positions
- Tax Attorney and Shareholder
Thompson, Hubbard, Schwartz, Ometer & Gray, A Law Corporation
Monterey, California
From February 1979 to October 1990
- Tax Attorney and Partner
Sorling, Northrup, Hanna, Cullen & Cochran, Ltd.
Springfield, Illinois
From April 1976 to February 1979
- Tax Attorney and Associate O'Melveny & Meyers
Los Angeles, California
From June 1973 to April 1976
- Law Clerk
Gibson, Dunn & Crutcher
Los Angeles, California
From 1972 to 1973
- Captain
United States Air Force
Contract Administration - Minuteman and F-111 Programs
Air Force Commendation Medal for Meritorious Service
