For over four decades, Owen Fiore was a tax and estate planning lawyer in California, representing families and business entities in developing and implementing tax sensitive wealth succession, preservation and management plans, including using FLPs, LLCs, corporations and trusts in planning. He also had an active practice in tax controversies, especially those involving gift and estate taxes, evidenced by being lead counsel in a number of Tax Court cases, such as Cristofani, Schauerhamer and Fontana.
As the result of a personal income tax case leading to a plea agreement-based conviction and subsequent 14 months incarceration, Owen now is involved as a non-lawyer consultant to professional advisors and their clients in tax and estate planning matters. He also regularly writes articles on taxation for various publications, such as the LISI(Leimberg) Email Estate Planning Newsletter and Business Valuation Update. Further, he again is providing education on tax and estate planning, recently for several estate planning councils and also as a lecturer at conferences sponsored for accountants by Western CPE. More information on Owen’s personal tax case and now his consulting and education efforts is available on his website, www.owenfiore.com. That same website has archived Owen’s various newsletters, which include recent tax and estate planning developments.
Owen Fiore graduated with a B.B.A.(Accounting), with highest honors, from Loyola Marymount University, Los Angeles, and also obtained his J.D. degree, with high honors, from Loyola University School of Law. He taught business law at the UCLA Graduate School of Management and also was an Adjunct Professor of Law in Estate Planning at Loyola Law School and the Santa Clara University Law School. Over a number of years, Owen authored and taught many tax and estate planning subjects and participated in conferences and institutes of the California CPA Education Foundation, ALI-ABA, The State Bar of California, the Society of Financial Service Professionals, AICPA. He often has been a faculty member for the NYU Institute on Federal Taxation, the USC Tax Institute, the Tulane Tax Institute, Practicing Law Institute, and the Notre Dame Tax and Estate Planning Institute. In addition, he has written numerous articles on taxation for various professional journals, including the ACTEC Journal as a Fellow of the American College of Trust and Estate Counsel for over 20 years.
The Fiore website referenced above contains Owen’s consulting Mission Statement and other information about his ongoing activities as a consultant and educator.
Owen lives in Syringa, ID with his wife, Mary Ann, enjoying being on the Middle Fork of Idaho’s wild and scenic Clearwater River.
P.O. Box 426
Kooskia, ID 83539
Tel. 208-926-7153 Fax 208-926-7224