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Lawrence S. Branton
Of Counsel
Lawrence S. Branton is “Of Counsel” with the law firm of Seltzer Caplan McMahon Vitek. He is certified by the State Bar of California as a Specialist in Taxation Law. Mr. Branton’s practice emphasizes tax law, estate planning, and employee benefits.
Education Background
Mr. Branton received his Bachelor of Science degree from Indiana University in 1967 and his Juris Doctor from the University of California, Hastings College of Law in 1970.
Employment Background
Prior to joining Seltzer Caplan McMahon Vitek, Mr. Branton was a shareholder in the law firm of Branton & Wilson, APC in San Diego.
Professional Affiliations & Admissions
- State Bar of California
- U.S. Supreme Court
- U.S. Tax Court
- Certified Specialist-Taxation Law, State Bar of California, Board of Legal Specialization
- Taxation Law Advisory Commission (Chairman, 1986-1987; Member, 1983-1986)
- Member, California Board of Legal Specialization (1986-1987)
- Member, Taxation Law Advisory Commission (1983-1986)
- Adjunct Professor of Law, University of San Diego School of Law (1979-1984)
Publications & Speaking Engagements
- Author, “A Re-examination of Internal Revenue Code Section 2042 as Applied to California Community Property Laws” (20 Hastings Law Journal, pp. 1330-1354
- Author, “Using Private Reverse Split-Dollar to Avoid Gift Tax Liability-IRS Shows the way,” (88 Journal of Taxation, pp. 216-220, April 1998)
- Author, Attorney’s Guide to California Professional Corporations, 4th Edition, California Continuing Education of the Bar (1992-1999 updates)
- Author, Chapter 16 (Tax compliance) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar (2007, 2008, 2009, 2010 updates)
- Author, “Capitalizing and Protecting New Businesses,” California Continuing Education of the Bar (2003, 2004 updates)
- Moderator, Lorman Business Services “Advanced Course of Study: Pass Through Entities,” 1999, San Diego, Orange and Los Angeles counties
- Co-Author, “Use of Voluntary Contributions Increased Qualified Plan Benefits,” 50 Journal of Taxation (April 1979, pp. 230-235)
- Co-Author, “Should Employers Permit Voluntary IRA-type Contributions to Qualified Retirement Plans?” 57 Journal of Taxation (December 1982, pp. 378-384)
- Adjunct Professor of Law, University of San Diego School of Law; Tax Policy (1979-1984)
- Associate Research Editor, Hastings Law Journal (1969-1970)
Professional Awards & Honors
- Listed in all editions of Best Lawyers in America
- Listed in 2010 edition of Top Attorneys in San Diego, San Diego Magazine
