Seltzer Caplan McMahon Vitek: San Diego Law Firm

Brian M. Katusian

Shareholder

Practice Groups

Representative Matters

Tax

Advise clients regarding the local, state, federal and international tax consequences of a wide range of business and estate planning transactions
Form for-profit and non-profit business organizations
Represent entities and individuals, including lenders, borrowers, guarantors, developers, contractors, owners, investors, trustees, and fiduciaries in a wide variety of tax matters before governmental entities including the Internal Revenue Service, California State Board of Equalization, California Franchise Tax Board, and San Diego County Assessor
Represent homeowners organizations with respect to a wide variety of tax issues
Represent companies in structuring tax-free reorganizations
Obtain IRS Private Letter Rulings
Represented a company in connection with the proposed division of the company pursuant to a marital dissolution; tax involvement included advice and structuring of an Internal Revenue Code section 355 “split-off”
Represented a subchapter c corporation operating a rental real estate trade or business in connection with a 355 “split-off,” including obtaining favorable IRS Private Letter Ruling
Represented a public charity in connection with its grants to Guatemalan Organizations in order to assist earthquake victims; tax involvement included advising and structuring the program to avoid jeopardizing its tax exemption
Formed and obtained federal and state Income Tax Exemptions for numerous Private Foundations (Operating and Non-Operating) formed for such purposes as providing resources and assistance to cancer victims and their families, and similar charitable purposes)
Obtained multi-million dollar estate tax refund in connection with administration and litigation expenses incurred
Represent real estate owners with respect to property tax planning and re-assessments

ERISA/Employee Benefits

Correct plan operational defects through the use of IRS and DOL compliance programs such as the IRS Employee Plans Compliance Resolution System and the DOL Voluntary Fiduciary Correction Program
Amended and restated defined contribution plans (e.g. 401(k), profit-sharing, and money purchase pension plans) for compliance with the Economic Growth Tax Relief Reconciliation Act of 2001 (EGTRRA), the Pension Protection Act of 2006 (PPA), and “Cycle 3” restatements
Prepare Qualified Domestic Relations Orders (QDROs) for divisions of both ERISA and Non-ERISA plan benefits in connection with marital dissolutions
Advise employers and employees in connection with QDRO preparation and processing issues
Represent employers and Third-Party Administrators in determining whether the Internal Revenue Code “Controlled Group” Rules apply such that all qualified plans within the group are aggregated for various purposes
Advise employers and Third-Party Administrators with regard to effects of application of the “Controlled Group” Rules
Advise Third-Party Administrators in connection with operational issues involving their employer-client plans
Advise employers and Third-Party Administrators in connection with Employee Stock Option Plan (ESOP) operational issues
Draft and advise employers and employees regarding Code Section 409A-Compliant Deferred Compensation Agreements for Key Executives
Advise church employers and pastors in connection with deferred compensation and employee benefits issues
Draft and advise employers and employees regarding Code Section 457(f)-Compliant Deferred Compensation Agreements for Key Executives
Represent employers in connection with termination of qualified plans, including the subsequent transfer of non-publicly traded assets (e.g. promissory notes and limited partnership interests) to a “self-directed” IRA custodian or Money Purchase Pension Plan
Represent Plan Administrators and Participants in connection with ERISA Benefit Claims and Appeals
Represent employers with respect to ERISA 502(c)(2) penalties assessed by EBSA in connection with delinquent Forms 5500 and Independent Qualified Public Accountant audits
Represent Plan Administrators in DOL EBSA Investigations

Education

Brian earned a bachelor’s degree in management science, with honors, from the University of California, San Diego in 2004 and his law degree and LL.M. in Taxation from the University of San Diego School of Law in 2007.

While an undergraduate, Brian, who is fluent in Spanish, spent a year studying abroad at the University of Chile in Santiago, receiving a minor in Spanish literature. During law school, Brian was a member of the law school’s Irving R. Kaufman Securities Law Moot Court Team and served as a research assistant for Herzog Research Professor Fred C. Zacharias, a Graduate Law Merit Scholar and as a student attorney at the USD School of Law’s Tax Clinic.

Employment Background

Prior to joining SCMV, Brian practiced as an associate at Branton & Wilson.

Professional Affiliations & Admissions

Certified Specialist-Taxation Law, State Bar of California, Board of Legal Specialization
California Lawyers Association Taxation Section (formerly the Taxation Section of the State Bar of California), Chair of the Income and Other Taxes Committee
U.S. District Court for the Central and Southern Districts of California
United States Tax Court
California Department of Real Estate, Licensed Real Estate Broker
San Diego County Bar Association
Western Pension and Benefits Council, San Diego Chapter, Member and Former Member of Governing Board of Directors
National Institute of Pension Administrators, San Diego Chapter, Board of Directors Former Member

Community Affiliations

Aria Homeowners’ Association, Former Director

Publications & Speaking Engagements

Co-Author, “Comments on Proposed Regulations on Qualified Business Income Deduction under Section 199A) (REG-107892-18; 08/16/18),” California Lawyers Association Taxation Section Comment Letter to Internal Revenue Service and Treasury Department
Co-Author, “Comments on Proposed Regulations on Tax Return Preparer Due Diligence Penalty under Section 6695(g) (REG-103474-18; 7/18/18),” California Lawyers Association Taxation Section Comment Letter to Internal Revenue Service
Co-Author, “Offshore Voluntary Disclosure Program to End on September 28, 2018,” California Tax Lawyer (Volume 27, Number 2 – August 2018)
Co-Author, “Tax Code Changes and Charitable Giving,” California Tax Lawyer (Volume 27, Number 2 – August 2018
Speaker/Presenter, “Ethics: Ethical Issues in Tax Practice and Procedure,” for State Bar of California 2015 Annual Income Tax Seminar, University of San Diego School of Law, June 25, 2015
Speaker/Presenter, “Does your Employee Benefit Plan benefit more Employees than you thought it did? Application of the Controlled and Affiliated Service Group Rules,” for Western Pension & Benefits Council, San Diego Chapter, April 21, 2015
Co-Author, Chapter 15 (Tax and Accounting Elections) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar [“CEB”] (2017-2020 updates)
Co-Author, Chapter 16 (Tax Compliance) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar [“CEB”] (2012-2020 updates)
Author, Chapter 15 (Tax and Accounting Elections) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar [“CEB”] (2021-2023 updates)
Author, Chapter 16 (Tax Compliance) to “Financing and Protecting California Businesses,” California Continuing Education of the Bar [“CEB”] (2021-2023 updates)
Contributing Author, Chapter 20 (Retirement Accounts) to “Probate Attorneys of San Diego Handbook for Probate Executors, Administrators or Personal Representatives,” Probate Attorneys of San Diego (PASD)(2020-2021; 2022-2023)
Author, “Additional Thoughts on Audit Reconsiderations,” California Journal of Tax Litigation (Q3 2015 Edition)
Author, “IRS Issues Guidance on Nondeductible Employer-Provided Parking Expenses Under I.R.C. § 274 (and Increase in Unrelated Business Taxable Income Under I.R.C. § 512 for Tax-Exempt Employers),” California Tax Lawyer (Volume 28, Number 1 – May 2019)
Author, “IRS Issues Final Regulations on Due Diligence Preparer Penalty Under I.R.C. § 6695(g),” California Tax Lawyer (Volume 28, Number 1 – May 2019)
Author, “IRS Issues Guidance on Federal Tax Effects of United States Supreme Court decision United States v. Windsor, 1111 AFTR 2d 2013-2385 (133 S.Ct. 2675), 06/26/2013,” California Tax Lawyer (Volume 22, Number 4 - Winter 2014)
Annual Guest Speaker, University of San Diego School of Law’s Low Income Taxpayer Clinic
Volunteer Judge, 2010 University of California San Diego Mock Trial Tournament
Honorary Judge, 2010 University of San Diego School of Law’s McLennon Honors Moot Court Competition

Professional Awards & Honors

San Diego’s Best Attorneys, SD Metro (2016, 2021)
San Diego Super Lawyers, Tax, Employee Benefits (2023, 2024)
San Diego’s Men of Influence, SD Metro (2023)