BRIAN C. HARPST, J.D., LL.M. (TAXATION) Brian C. Harpst obtained his Juris Doctorate and LL.M. degrees from Chapman University School of Law in 2004 and 2005, respectively. He received his Bachelor of Arts in Business Administration from California State University, Fullerton with a concentration in personal financial planning in 2001.While in law school, he was an associate editor for the exclusive legal periodical Nexus: A Journal of Opinion. Upon graduation, he was one of only 5% of his class awarded the prestigious Certificate of Emphasis in Taxation. Apart from maintaining high grades and dedicating his coursework to taxation, Brian clerked at the Chapman University School of Law Low Income Taxpayer Clinic. During this clerkship he gained immeasurable practical experience dealing with Internal Revenue Service - Collection Division and personally represented clients before the United States Tax Court.Realizing the need to further his taxation education, Brian obtained an LL.M. in Taxation Law. Brian graduated at the top of his class, excelling in personal income taxation, corporate taxation, estate and gift taxation, international taxation and ERISA subject matter.Since beginning his practice Brian has been board certified by the State Bar of California to be a specialist in Estate Planning, Trust and Probate Law as well as Taxation Law making him one of the few attorneys in California to hold such qualifications.Today, Brian devotes most of his time to the preparation of Wills and Trust for his clients. He deeply values the trust his clients place in him to take care of their families and takes great pride in knowing that his clients leave his office protected and better off than when they came in.Brian is admitted before all California Courts, the United States Tax Court, Central District Court, the Federal Court of Claims, Court of Appeals for the Ninth Circuit and the United States Supreme Court.Brian Harpst is not affiliated with Orange Capital Management or First Allied entities.