PRACTICE

Estate Planning,Probate, and Trust Administration
Trust and Estate Litigation, Conservatorship, and Guardianship
2502 Stevens Creek Blvd.
San Jose, CA 95128
Telephone (408) 998-9500
Fax (408) 998-9700
Email [email protected]

EXPERIENCE:

Patrick A. Kohlmann, JD, CPA specializes in the areas of estate planning, business planning, trust and decedent’s estate administration, probate, elder law planning, conservatorships, and related litigation.

Mr. Kohlmann’s estate planning practice includes the preparation of revocable and irrevocable trusts, wills, powers of attorney, special needs trusts, and charitable trusts for his clients, and counseling on family wealth transfer. His business planning practice includes small business counseling, formation of business entities including limited liability companies, partnerships and corporations, and the preparation of buy-sell agreements. Mr. Kohlmann’s administration practice includes trustee representation, tax planning, federal estate and gift tax return preparation, and complex trust and estate accountings. Mr. Kohlmann’s litigation practice includes all forms of trust and estate litigation. Mr. Kohlmann also specializes in probate conservatorships, and has been appointed by the court as private counsel for conservatees in numerous complex conservatorship cases.

Mr. Kohlmann was Chair of The State Bar of California’s Executive Committee, Trusts and Estates Section from 2015-2016 and continues to serve on the Executive Committee, allowing him to be actively involved in monitoring, drafting, and critiquing all legislation which affects trusts and estates practitioners, clients, and the general public. He is a member of the Judicial Council’s Probate and Mental Health Advisory Committee, a Fellow of the American College of Trust and Estates Counsel, and is a Northern California “Super Lawyer.” He is also recognized by his peers as a Best Attorney in America (Best Lawyers®).

Mr. Kohlmann frequently lectures at professional education programs for the State Bar of California, the Continuing Education of the Bar, and other professional organizations. He has published a variety of articles on estate planning, probate, and trust law.


EDUCATION, HONORS:

ADMISSION:

  • Northern District Court of Appeals, Ninth Circuit, 2001

MEMBER:

  • American College of Trust and Estate Counsel (ACTEC)
  • State Bar of California;Executive Committee, Trust and Estates Section
  • State Bar of California; Estate Planning, Trust and Probate Section
  • Member, Silicon Valley Bar Association
  • Member, California Society of CPA’s
  • Former Co-Chair, Young Tax Lawyers, State Bar of California, San Jose Chapter

LECTURES:

  • Speaker, “Selected Recent Developments,” Silicon Valley Chapter of the Society of Financial Service Professionals, San Jose, A (04/20/2017)
  • Speaker, “Trustees v. Beneficiaries & Dealing with An Aging Population,” EBTEL, Oakland, CA (4/19/2017)
  • Speaker, “2704 & Other End-Of-Life Options,” EBTEL, Oakland, California (02/15/2017).
  • Speaker, “2704 & Other End-Of-Life Options,” EBTEL, Oakland, California (02/08/2017).
  • Speaker, “2704 & Other End-Of-Life Options,” Monterey Estate Planning Council, Monterey, California (02/07/2017).
  • Speaker, “Is There a Silver Lining in Every Dark Cloud – Annual Estate Planning Update,” BASF, San Francisco, California (02/01/2017).
  • Speaker, “Estate Planning and Administration: 2016 Year in Review,” CEB, San Francisco, California (01/27/2017).
  • Speaker, “Is There a Silver Lining in Every Dark Cloud – Annual Estate Planning Update,” San Mateo County Estate Planning Council, San Mateo, California (01/19/2017).
  • Speaker, “2704 & Other End-Of-Life Options,” Santa Cruz County Estate Planning Council, Santa Cruz, California (12/14/16).
  • Speaker, “2704 & Other End-Of-Life Options,” Silicon Valley Bar Association, Santa Clara, California (12/08/16).
  • Speaker, “Trustees v. Remainder Beneficiaries, and the Struggle to Deal with an Aging Population”, Santa Cruz County Bar Association, Santa Cruz, California (10/19/16)
  • Speaker, “Trustees v. Remainder Beneficiaries, and the Struggle to Deal with an Aging Population”, State Bar Annual Meeting, San Diego, California (9/30/16)
  • Speaker, “Common Estate Planning Questions and Issues (and Myths…),” Ameriprise Financial, Saratoga, California (7/20/16)
  • Moderator and Speaker, “The Only Constant is Change: Giraldin, Drake v. Pinkham and an Aging Population,” State Bar of California Webinar (5/11/16)
  • Moderator and Speaker, To Tweet or Not to Tweet “Ethics in Social Media,” State Bar of California Trust & Estates Webinar (4/13/16)
  • Speaker, “To be or not to be – What to Disclose in an Accounting or Report is the Questions,” San Mateo Bar Association, San Mateo, California (2/18/16)
  • Speaker, “Recent Developments,” EBTEL, Oakland, California (2/17/16)
  • Speaker, “Recent Developments,” EBTEL, Oakland, California (2/10/16)
  • Speaker, “Estate Planning Year in Review,” Continuing Education of the Bar (CEB), San Francisco, California (1/29/16)
  • Speaker, “Ethics in Social Media,” Bar Association of San Francisco, Webinar (1/7/16)
  • Panelist, “The Exam and You – Estate Planning Through Administration and Litigation,” State Bar of California, Millbrae, California (6/26/15)
  • Speaker and Panelist, “What the Kwok! I Killed My Client’s Title Insurance,” State Bar of California Trust & Estates Law Section 2015 Spring Symposium, Costa Mesa, California (5/15/15)
  • Speaker and Panelist, “Did You Know Revocable Trusts are Post-Mortem Asset Protection Plans?” Professional Fiduciary Association of California (PFAC) 20th Annual Educational Conference, Burlingame, California (4/23/15)
  • Speaker and Panelist, “What the Kwok! I Killed My Client’s Title Insurance,” San Mateo County Bar Association, San Mateo, California (4/16/15)
  • Speaker and Panelist, “Selected Recent Developments Applicable to CPAs,” California Society of Certified Public Accounts (CalCPA), Trust and Estates Committee, Campbell, California (3/19/15)
  • Speaker and Panelist, “Has Your Estate Plan Killed Your Client’s Title Insurance?” Continuing Professional Education (CPE) Forum of the Central Coast, Salinas, California (3/17/15)
  • Speaker and Panelist, “Ethics: To Tweet or Not? Ethics in Social Media,” State Bar of California 23rd Annual Estate & Gift Tax Conference, San Francisco, California (2/27/15)
  • Panelist, “Recent Developments,” EBTEL, Oakland, California (2/18/15)
  • Speaker and Panelist, “What the Kwok! I Killed My Client’s Title Insurance,” CPE Forum of the Central Coast, Salinas, California (2/17/15)
  • Panelist, “Recent Developments,” EBTEL, Oakland, California (2/11/15)
  • Speaker and Panelist, “Recent Developments in Estate Planning, Probate and Trust Law,” The Bar Association of San Francisco, San Francisco, California (2/4/15)
  • Speaker and Panelist, “Estate Planning Year in Review,” Continuing Education of the Bar (CEB), San Francisco, California (1/23/15)
  • Lecturer, “Has Your Estate Plan Killed Your Client’s Title Insurance?” Santa Cruz County Bar Association, Santa Cruz, California (1/21/15)
  • Speaker and Panelist, “Ethical Issues for Trust and Estate Attorneys: Liability to Non-Clients, to Successor Fiduciaries Occupying the Office of the ‘Client,’ to Incapacitated Clients, and to Family Members,” State Bar of California (1/21/15)
  • Speaker, “Ethical Issues in the Life Cycle of an Engagement,” The Bar Association of San Francisco (BASF), San Francisco, California (12/2/14)
  • Speaker, “Recent California Case Law and Legislative Developments,”American College of Trust and Estate Counsel (ACTEC), Pasadena, California (11/14/14)
  • Lecturer, “Has Your Estate Plan Killed Your Client’s Title Insurance?” Silicon Valley Bar Association, San Jose, California (7/16/14)
  • Moderator and Panelist, “Fundamentals of Trusts and Estates Practice I: Wills,” State Bar of California (7/15/14)
  • Lecturer, “Who Wants Title Insurance Anyway?” East Bay Trust And Estate Lawyers (EBTEL) 5th Annual Spring Symposium, Oakland, California (6/3/14)
  • Lecturer, “Fiduciary Records – Liability and Breach of Fiduciary Duty,” Professional Fiduciary Association of California (PFAC) 19th Annual Educational Conference, San Diego, California (4/24/14)
  • Speaker and Panelist, “Recent Developments,” East Bay Trust And Estate Lawyers (EBTEL), Oakland, California (2/19/14)
  • Speaker and Panelist, “Recent Developments,” East Bay Trust And Estate Lawyers (EBTEL), Oakland, California (2/12/14)
  • Speaker and Panelist, “Estate Planning and Administration: Year in Review,” Continuing Education of the Bar (CEB), San Francisco, California (1/14/14)
  • Lecturer, “Did You Know Revocable Trusts are Post-Mortem Asset Protection Plans?” State Bar of California 37th Annual Fall Program, Marina del Rey, California (11/15/13)
  • Speaker and Panelist, “American Taxpayer Relief Act: Estate Planning Under the New Law,” State Bar of California 86th Annual Meeting, San Jose, California (10/11/13)
  • Lecturer, “Did You Know Revocable Trusts are Post-Mortem Asset Protection Plans?” State Bar of California 86th Annual Meeting, San Jose, California (10/10/13)
  • Speaker and Panelist, “Estate Planning Under the New Law,” California Society of Certified Public Accountants (CalCPA), Taxation & Estates and Trusts Committee, San Jose, California (8/1/13)
  • Speaker and Panelist, “Legal Specialist Exam: Estate Planning, Trust and Probate Law,” State Bar of California, San Francisco, California (6/14/13)
  • Moderator and Panelist, “Resolving Problems in Probate and How to Avoid Them in the First Place,” Continuing Education of the Bar of California (CEB), San Francisco, California (4/26/13)
  • Lecturer, “Trust Me and My Records,” The Professional Fiduciary Association of California (PFAC) 18th Annual Education Conference, Monterey, California (4/25/13)
  • Speaker and Panelist, “Creditor’s Claims,” Silicon Valley Bar Association, Santa Clara, California (2/20/13)
  • Lecturer, “The Income Taxation of Trusts & Estates,” California Society of Certified Public Accounts (CalCPA), Trust & Estate Committee Meeting, Palo Alto, California (11/8/12)
  • Speaker and Panelist, “One Small Click; One Giant Ethical Violation,” 2012 Annual Meeting of the California Tax Bar & California Tax Policy Conference, San Diego, California (11/2/12)
  • Lecturer, “$5,120,000 Lifetime Gift Tax Exemption – Too Good To Last!” Diablo Valley Estate Planning Counsel, Lafayette, California (10/17/12)
  • Lecturer, “Trust Me and My Records,” State Bar of California 85th Annual Meeting, Monterey, California (10/12/12)
  • Lecturer, “Trust Me and My Records,” The Professional Fiduciary Association of California (PFAC) Northern California Region Education Day, San Francisco, California (9/6/12)
  • Lecturer, “Trust Me and My Records,” Monterey Estate Planning Group, Monterey, California (8/16/12)
  • Lecturer, “Property Tax Planning for Business Entities,” San Mateo County Bar Association, San Mateo, California (7/19/12)
  • Speaker and Panelist, “$5,120,000 Lifetime Gift Tax Exemption – Too Good To Last!” California Society of Certified Public Accounts (CalCPA), Peninsula & San Jose Chapters’ 11th Annual Estate Planning Symposium, San Jose, California (7/11/12)
  • Lecturer, “Trust Me and My Records,” Mechanics Bank Annual Symposium, Contra Costa County Bar Association, Walnut Creek, California (4/26/12)
  • Lecturer, “Trust Me and My Records,” Santa Cruz County Bar Association, Santa Cruz, California (3/21/12)
  • Moderator and Panelist, “Andersen v. Hunt, The 2011 Case of the Year,” State Bar of California (2/22/12)
  • Moderator and Panelist, “Practical Problems in Trust Administration,” Continuing Education of the Bar of California (CEB), Santa Clara and San Francisco, California (1/20/12 and 1/27/12)
  • Speaker and Panelist, “The Issues with ‘I Love You’ Trusts, and Other Community/Separate Property Problems Confronting Married Couples,” State Bar of California 35th Annual Fall Program, San Francisco, California (11/18/11)
  • Speaker and Panelist, “The Issues with ‘I Love You’ Trusts, and Other Community/Separate Property Problems Confronting Married Couples,” State Bar of California 84th Annual Meeting, Long Beach, California (9/17/11)
  • Speaker and Panelist, “The 2010 Tax Act: An Estate Planning and Administrative Update,” State Bar of California 84th Annual Meeting, Long Beach, California (9/16/11)
  • Speaker and Panelist, “Planning for and Dealing with a Client’s Incapacity & Elder Law Remedies for Financial Abuse,” Continuing Education of the Bar of California (CEB), San Francisco, California (7/22/11)
  • Lecturer, “Trust Me and My Records,” California Society of Certified Public Accountants (CalCPA) 2011 Annual Estate and Trust Conference, Burbank and San Francisco, California (6/16/11 and 6/17/11)
  • Lecturer, “Update on New Estate Laws,” California Society of Certified Public Accountants (CalCPA), San Jose, California (5/19/11)
  • Lecturer, “Limiting Fiduciary Risk in Administering 2010 Estates,” The Professional Fiduciary Association of California, 16th Annual Educational, Monterey, California (5/6/11)
  • Lecturer, “Understanding and Limiting Fiduciary Risk Administering 2010 Estates and New Laws for 2011,” The Professional Fiduciary Association of California, Santa Clara County Chapter, Campbell, California (2/25/11)
  • Moderator and Panelist, “Practical Problems in Probate,” Continuing Education of the Bar of California (CEB), Santa Clara and San Francisco, California (1/21/11 and 1/28/11)
  • Lecturer, “Modified Carryover Basis Rules for the Estates of 2010 Decedents,” California Society of Certified Public Accountants (CalCPA), San Jose, California (11/18/10)
  • Speaker and Panelist, “Death, Debts, and Taxes: Creditors’ Claims,” Silicon Valley Bar Association, Santa Clara, California (10/28/10)
  • Moderator and Panelist, “Hot Topics in Conservatorships: Three Years Post-Reform,” State Bar of California 83rd Annual Meeting, Monterey, California (9/25/10)
  • Moderator and Panelist, “Practical Estate Asset Management in Today’s Economy,” Continuing Education of the Bar of California (CEB), San Francisco, California (6/4/10)
  • Moderator and Panelist, “Practical Problems in Trust Administration,” Continuing Education of the Bar of California (CEB), Santa Clara and San Francisco, California (1/22/10 and 1/29/10)
  • Lecturer, “Property Tax Planning for Business Entities,” San Mateo County Bar Association, Estate Planning Section, San Mateo, California (11/20/09)
  • Speaker and Panelist, “Death, Debts, and Taxes: Creditors’ Claims Against a Decedent,” Continuing Education of the Bar of California (CEB), Santa Clara, California (7/31/09 and 8/7/09)
  • Speaker and Panelist, “Fundamentals of Probate and Other Nontrust Administration,” Continuing Education of the Bar of California (CEB), San Francisco, California (5/29/09 and 5/30/09)
  • Lecturer, “Key Language in Trusts to Protect Trustees – 4 Key Things Fiduciaries Should Look For,” The Professional Fiduciary Association of California, Santa Clara County Chapter, Campbell, California (5/22/09)
  • Speaker and Panelist, “Practical Problems in Probate,” Continuing Education of the Bar of California (CEB), Santa Clara, California (1/10/09)
  • Lecturer, “Tax & Legal Issues Update,” The Santa Clara County Estate Planning Council, Santa Clara, California (5/19/08)
  • Lecturer, “Petitioning for Instructions – When and Why,” Professional Fiduciary Association of California, Annual Conference, Burlingame, California (5/10/08)
  • Lecturer, “Changing Our Plans in 2007: New Laws, New Interpretations, and How to Handle the Transition,” Estate Planning Council of Southern Alameda County, Fremont, California (1/11/07)
  • Lecturer, “2006 Tax Update for Trusts, Estates, & Fiduciaries, and a Review of SB 754, Ch. 100 – the Unitrust Conversion,” Professional Fiduciary Association of California, Silicon Valley Chapter, Campbell, California (1/27/06)
  • Lecturer, “The Revised Circular 230″ and “California Property Tax Assessment, Reassessment, and Valuation Reduction,” Paralegal Association of Santa Clara County, Annual Educational Seminar, San Jose, California (10/15/05)
  • Lecturer, “The Uniform Prudent Investor Act & the Uniform Principal and Income Act,” The Professional Fiduciary Association of California Annual Conference, Millbrae, California (5/3/05)
  • Speaker and Panelist, “The Continuing Search for WMDs (Ways to Manage Death, Disability and Dissolution),” the Monterey Estate Planning Group, Monterey, California (2/17/05)
  • Lecturer, “Professional Fiduciary Management for Trustees,” California State University, Fullerton, Extended Education, San Francisco and Oakland, California (6/26/04 and 10/9/04)
  • Lecturer, “Fundamentals of Estate Planning,” Sterling Madison Education Services, San Jose, California (6/5/03)
  • Lecturer, “Dynasty Trusts: Demystifying Multi-Generational Estate Planning,” California Society of Certified Public Accountants, Personal Financial Planning Committee, San Jose, California (3/5/03)
  • Speaker, “Estate Planning for Seniors – What Every Agent Should Know,” Senior Real Estate Specialists Continuing Education, California Real Estate Board, San Mateo, California (2002)

PROFESSIONAL HONORS/ PUBLISHED ARTICLES:

  • Author of “‘Friending,’ ‘Tweeting,’ and ‘Connecting:’ Ethical Issues Arising from Social Media” published in the California Trusts and Estates Quarterly, Vol. 18, Issue 3, Spring 2012
  • Author of “Kwok v. Transnation Title Insurance Company: Another Thing for Estate Planners to Worry About” published in the California Trusts and Estates Quarterly, Vol. 18, Issue 2, Spring 2012
  • Author of “The Trust Creditors Claims Procedure: To Do or Not To Do, That Is The Question” published in the California Trusts and Estates Quarterly, Vol. 17, Issue 1, Spring 2011
  • Author of “Carrying on in 2010: The Modified Carryover Basis Regime and Complying With Reporting Requirements” published in the California Trusts and Estates Quarterly, Vol. 16, Issue 1, Spring 2010
  • Author of “Fractional Interest Transfers of Life Insurance Policies by Medi-Cal Applicants” published in the Legal Network News, CANHR, Vol. 16, No. 1 (Spring 2005)
  • Peer Review Rated AV® Preeminent™ by Martindale Hubbell
  • Northern California Super Lawyer, 2013, 2014, 2015 & 2016
  • Judge Pro Tempore, Santa Clara County Superior Court (2005)
  • Presidential Honors Society