Background
Fiore, Owen G. was born on July 19, 1934 in Oakland, California, United States.
Fiore, Owen G. was born on July 19, 1934 in Oakland, California, United States.
Loyola University of Los Angeles (Bachelor of Business Administration, summa cum laude, 1956. Bachelor of Laws, magna cum laude, 1961). Instructor in Law, Santa Clara University School of Law, Business Planning, 1983, Estate Planning, 1984, 1986.
Adjunct Professor of Law, Loyola University School of Law, Estate Planning, 1966-1968, 1973-1982.
Lecturer, University of California at Los Angeles Graduate School of Management, Tax Planning and Business Policy, 1975-1982. Chairman and Faculty Member, New York University Tax Institute Annual Conference on Estate Planning, 1984-1985.
Represented Petitioner Estate (taxpayer) successfully in Estate of Maria Cristofani, 97 TC 24 (1991, Acq. result only), extending Crummey power of withdrawal-based annual gift tax exclusions to contingent remaindermen.Admitted to the bar, 1962, California. Instructor in Law, Santa Clara University School of Law, Business Planning, 1983, Estate Planning, 1984, 1986. Adjunct Professor of Law, Loyola University School of Law, Estate Planning, 1966-1968, 1973-1982.
Lecturer, University of California at Los Angeles Graduate School of Management, Tax Planning and Business Policy, 1975-1982.
Chairman and Faculty Member, New York University Tax Institute Annual Conference on Estate Planning, 1984-1985. Author: "Crummey Powers for Contingent Beneficiaries Oklahoma"d," Volume 19, Number.
1, Estate Planning, January-February, 1992. "Estate and Value Opportunity Shifting Through Installment Sales, Private Annuities and Interest-Free Loans," 14 University of Miami Institute. on Established
Plan., 1980; "Gifts or Sales and Leasebacks," 32 United States.C. Institute. on Federal
Tax., 1980. "Dual Capital Partnerships as an Estate Planning Device," 39 New York University Institute. on Federal Tax., 1981; "Using Valuation Uncertainties in Estate Planning," 36 United States.C. Institute. on Federal
Tax., 1984; "Company-ownership of Real Estate With Family Members," 36 United States.C. Institute. on Federal
Tax, 1986. "Tax Planning with Family Partnerships," American Language Institute -American Bar Association Estate Planning in Depth Course of Study, 1985. "Using Family Partnerships to Shift Income," Volume VI, Number.
7, California Continuing Education of the Bar Estate Planning & California Probate Reporter, 1985.
"Wealth Transfers Through Controlled Entities," course materials, California Certified Public Accountants Foundation. "Family Partnerships: Income, Valuation, and Estate Tax Strategies;" "Estate Planning for Family Businesses: Minimizing Estate Taxes;" "Estate Planning, Entities & Valuation Discounts", 1994. American Institute of Certified Public Accountants Advanced Estate Planning Conference, 1993 & 1994.
1993 National Conference, American Society of Chartered Life Underwriter & Chartered Financial Consultant. "Preserving Family Business After 2036 (c)," University of California, Los Angeles-C.E.B. Estate Planning Institute, 1989.
Panel Chair, "The Future of Estate Freezing After Secretary 2036 (c)," 47 New York University Institute. on Federal
Tax, 1988. Lecturer and Author: "Valuation in Planning for Closely-Held Business," 49 New York University Institute. on Federal Tax., 1990; "Buy-Sell Agreements and Valuation Planning," 42 United States.C. Institute on Federal Tax, 1992.
"Valuation Discount Planning and Chapter 14", American Language Institute -American Bar Association Estate Planning for Family Business Owners Course of Study, 1992.
"Leveraging Entity Recaps and Valuation Discounts under Sections 2701, 2703 and 2704", 51 New York University Institute. on Federal Tax., 1992; "Preserving The Family Business by Playing the Valuation Game", 27 U. Miami Institute. on Established Plan., 1993. Member, 1983-1991 and Chairman, 1988, Advisory Committee, New York University Institute on Federal Taxation.
Certified Public Accountant, California, 1960.
Member: Santa Clara County and American (Member, Sections on: Taxation. Real Property, Probate and Trust Law) Bar Associations.
The State Bar of California (Member, Executive Committee, Section on Estate Planning, Trust and Probate Law, 1986-1988). Fellow: American College of Trust and Estate Counsel (Member, Estate and Gift Tax Committee, 1989 and Editorial Board, 1992) ).
American College of Tax Counsel.
(Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization). The firm was established by Owen Fiore in 1988 to focus in selected areas of taxation and estate planning utilizing his 33 years of experience with full service business law firms in Los Angeles and San Jose. The firm serves family business, corporate executive and individual clients throughout California, emphasizing an integrated approach to the tax and management aspects of Family Wealth Planning.
The professional focus of the firm includes acting as special tax counsel in estate planning, tax litigation and trust administration situations.
Member, 1983-1991 and Chairman, 1988, Advisory Committee, New York University Institute on Federal Taxation. Certified Public Accountant, California, 1960. Member: Santa Clara County and American (Member, Sections on: Taxation.
Real Property, Probate and Trust Law) Bar Associations.
The State Bar of California (Member, Executive Committee, Section on Estate Planning, Trust and Probate Law, 1986-1988). Fellow: American College of Trust and Estate Counsel (Member, Estate and Gift Tax Committee, 1989 and Editorial Board, 1992) ).
American College of Tax Counsel. (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization).