Patrick McCabe represents individual clients in the areas of estate and gift taxation, estate planning, estate administration, charitable gift planning, probate, trust, and community property law. He has expertise in planning for closely held business owners, and he has experience in court proceedings dealing with the division, administration, modification, and termination of trusts, and with the administration of estates.
Mr. McCabe advises non-profit and charitable clients in all aspects related to their tax-exempt status and corporate governance matters under state law. Mr. McCabe is actively involved in tax advising and other matters for the Marin Community Foundation (the third largest community foundation in the country with assets of approximately $800 million), and the Orange County Community Foundation. He also assists many non-profit organizations with incorporating and obtaining federal and California exemptions from taxation. Mr. McCabe also has experience in proceedings involving charitable trusts before courts and the California Attorney General. He also advises board members regarding their fiduciary duties with respect to the charitable funds entrusted to their care.
Mr. McCabe also advises institutional and corporate clients in matters involving stock option plans, employee benefits, non-qualified retirement plans, split-dollar life insurance, and planning for executive compensation.
Mr. McCabe is admitted to practice in the State of California, and is a member of the sections on taxation, estate planning, probate, and trust law of the American, California, and San Francisco bar associations.
Mr. McCabe received his law degree, magna cum laude, from Cornell University in 1992, and his B.A., cum laude, in economics from the University of Utah in 1989. He served as an editor of the Cornell Law Review and was selected as a member of the Order of the Coif, the national law school honor society. Mr. McCabe associated with the firm in 1992, and has been a partner of the firm since 2000.