Timothy J. Kay

Tim Kay is a Certified Specialist in Estate Planning, Trust and Probate Law, California Board of Legal Specialization. He is a partner and co-practice group leader in the firm's Private Client Services practice group. Tim's practice is concentrated in tax, trust, and estate matters with emphasis in estate planning, trust and probate administration, and estate and gift taxation. He employs advanced estate planning techniques, including grantor retained annuity trusts, family partnerships, limited liability companies, charitable remainder trusts, defective grantor trusts, insurance planning, and the creation, qualification and funding of public charities and private foundations. Tim handles premarital agreements and advises family law lawyers on the intersection of family law and estate planning. His practice includes significant matters involving trust and estate litigation, including post-death will and trust contests, issues involving the liability of trustees and other fiduciaries, and the rights of beneficiaries. In addition, Tim provides advice to non-profit organizations.

Representative Presentations and Publications

• Tax and Estate Planning in the Current Environment, Author, Snell & Wilmer Legal Alert (March 23, 2020)
•“How T&E Litigation Has Affected My Planning,” Speaker, 15th Annual Jerry A. Kasner Estate Planning Symposium, Santa Clara, CA (October 17-18, 2019)
• Staying Tax Exempt, (Training Program for Pro Bono Nonprofit Organizations Legal Assessment Clinic), Co-Presenter, ACC-SoCal, Public Law Center, Snell & Wilmer Orange County Offices, Costa Mesa, CA (April 4, 2019)
• Pitfalls for Family Trustees, Co-Author, Orange County Business Journal (October 1, 2018)
• 'Repeal the Estate Tax!' And Other Sound Bites, Co-Author, Orange County Business Journal (October 2, 2017)
• A Death in the Family - Now What ? Co-Author, Orange County Business Journal (March 14, 2016)
• IP in the Afterlife: IP Asset Estate Planning, Panelist, The 2015 Intellectual Property Institute, Rancho Mirage, CA (November 13, 2015)
• Estate Planning in 2015, Co-Author, Orange County Business Journal (October 12, 2015)
• The 'Permanent' Relief Act, Co-Author, Orange County Business Journal (June 24, 2013)
• The Disappearing Estate and Gift Tax Exemption, Co-Author, Orange County Business Journal (September 17, 2012)
• Under Political Pressure, IRS Halts Investigation of Anonymous Political Contributions, Co-Author, Daily Journal (July 2011)
• In Political Fundraising, the Price of Anonymity May Be Rising, Co-Author, Daily Journal (June 2011)
• Estate Tax and Wealth Succession, Speaker, Investment Outlook for 2011 and Beyond, Morgan Stanley, Orange County, CA (April 2011)
• Tax-Wise Giving, Contributor, Orange County Business Journal's 2011 Giving Guide (March 2011)
• Succession Planning for Family Businesses, Panelist, Continuing Education of the Bar (CEB) (2004, 2008, 2009)
• Planning for the Liquidity Event, Orange County Business Journal (2007)
• Family Feuds: Estate Litigation, an Unpleasant Game for Unprepared Benefactors and Beneficiaries, Orange County Business Journal (2006)
• Family Business Succession: Creating Your Own Story, Orange County Business Journal (2005)
• Patents and Copyrights, CEB Estate Planning for Special Assets (2004)
• Estate Planning for Patents & Copyrights, Lecturer, UCLA/CEB Estate Planning Institute (2002)

Professional Recognition and Awards

•AV Preeminent Peer Review Rating from Martindale-Hubbell
•Leaders in their Fields, Chambers High Net Worth Guide (2016-2019)
•The Best Lawyers in America, Trusts and Estates (2006-2020)
•Orange County Lawyer of the Year, Trusts and Estates (2017)
•The Best Lawyers in America, Business Edition, Trusts and Estates (2012)
•Southern California Super Lawyers, Estate Planning & Probate (2008-2011, 2014-2019)

Community Involvement

•Boys Republic
•Board of Directors
•Past President
•Orange Coast Estate Planning Council
•Past President
•Orange County Community Foundation
•Past Chairman
•South Coast Repertory Theater
•Board of Trustees

Other Professional Experience

•Gibson, Dunn & Crutcher LLP, Partner, Irvine, California

Related News & Events

• Sep 23
Snell & Wilmer Ranked as Top Arizona Firm in Private Wealth Law by 2019 Chambers High Net Worth Guide

• Jan 30
2019 Southern California Super Lawyers Recognizes Five California Snell & Wilmer Attorneys

• Oct 12
Snell & Wilmer Announced as Orange County Business Journal Civic 50 Orange County Honoree

• Oct 01
Pitfalls for Family Trustees
Orange County Business Journal

• Aug 15
139 Snell & Wilmer Lawyers Listed as Leaders in Their Fields by The Best Lawyers in America 2019
Eleven Snell & Wilmer attorneys recognized as a 2019 Lawyer of the Year

• Aug 02
Snell & Wilmer Ranked as Top Arizona Firm in Private Wealth Law by 2018 Chambers High Net Worth Guide

• Jan 30
2018 Southern California Super Lawyers Recognizes Seven California Snell & Wilmer Attorneys

• Oct 02
“Repeal the Estate Tax!” And Other Sound Bites
Orange County Business Journal

• Sep 22
2017 Chambers High Net Worth Guide Ranks Snell & Wilmer as Top Arizona Firm in Private Wealth Law

• Aug 15
The Best Lawyers in America 2018 Lists 133 Snell & Wilmer Lawyers as Leaders in Their Field

• Jul 26
Southern California Super Lawyers Recognizes 13 Snell & Wilmer Attorneys

• Aug 15
The Best Lawyers in America 2017 Lists 125 Snell & Wilmer Lawyers As Leaders In Their Field
In addition, 15 Snell & Wilmer attorneys recognized as a 2017 “Lawyer of the Year”

• Jul 06
Snell & Wilmer Receives Top Rankings in 2016 Chambers High Net Worth Guide

• Jul 01
Southern California Super Lawyers Recognizes Sixteen Snell & Wilmer Attorneys

• Mar 14
A Death in the Family - Now What?
Orange County Business Journal

• Oct 18
Estate Planning in 2015
Orange County Business Journal

• Aug 17
The Best Lawyers in America 2016 Lists 128 Snell & Wilmer Lawyers as Leaders in their Field
In addition, 19 Snell & Wilmer attorneys recognized as a 2016 “Lawyer of the Year”

• Feb 05
Southern California Super Lawyers 2015 Recognizes 13 Snell & Wilmer Attorneys

• Aug 18
The Best Lawyers in America 2015 Lists 123 Snell & Wilmer Lawyers as Leaders in Their Field

• Apr 13
Estate Planning in 2014
Orange County Business Journal

• Aug 19
The Best Lawyers in America 2014 Recognizes 119 Snell & Wilmer Attorneys as Leaders in Their Field

• Jun 24
The “Permanent” Relief Act
Orange County Business Journal

• Sep 17
The Disappearing Estate and Gift Tax Exemption

• Sep 04
The Best Lawyers in America 2013 Recognizes 114 Snell & Wilmer Attorneys as Leaders in Their Field

• Nov 11
Timothy Kay Appointed as Chairman of The Orange County Community Foundation Board of Governors

• Sep 06
The Best Lawyers in America Recognizes 99 Snell & Wilmer Attorneys as Leaders in Their Field

• Jul 29
Snell & Wilmer Congratulates its 99 Attorneys Selected for Inclusion in The Best Lawyers in America 2011

• Jul 12
Under Political Pressure, IRS Halts Investigation of Anonymous Political Contributions

• Jun 27
In Political Fundraising, the Price of Anonymity May Be Rising

• Jun 20
Super Lawyers 2011 Recognizes 74 Snell & Wilmer Attorneys
Also Names 21 Firm Attorneys to the 2011 Rising Stars List

Related Publications

• Mar 23
Tax and Estate Planning in the Current Environment

• Jul 08
Legal Alert: Under Political Pressure, IRS Halts Investigation of Anonymous Political Contributions

• Apr 17
2008 Orange County Super Lawyers

• Jan 24
Planning for the Liquidity Event