BOYD D. HUDSON
Adams, Hawekotte & Hudson
251 South Lake Avenue, Suite 930
Pasadena, CA 91101-4873
Phone: 626-583-8000
FAX: 626-577-9400
EMAIL: bdhlawyer@aol.com
Professional: Attorney specializing in Federal and California tax planning, estate and financial planning, corporate and business planning, and representation of taxpayers in tax disputes before taxing authorities.
Certified Specialist in Taxation Law-State Bar of California Board of Legal Specialization, 2003.
Certified Public Accountant (CPA), California, 1981; formerly Senior Tax Manager at Deloitte & Touche in Woodland Hills, California; Senior Tax Manager at KPMG Peat Marwick in Los Angeles, California.
Education: ClaremontMcKenna College (B.A. History, 1973, Cum Laude, Departmental Honors in History); University of California Los Angeles School of Law (J.D. 1978); University of California Los Angeles Graduate School of Management (M.B.A. 1978).
Professional Associations:State Bar of California (Sections: Taxation; Estate Planning, Trust and Probate Law); Pasadena Bar Association (Co-chair, section on Taxation 1990-1996); Pasadena CPA Discussion Group (Co-chair, 1995 -present); American Institute of Certified Public Accountants. California Society of Certified Public Accountants.
PRESENTATIONS (SAMPLE):
“Recent Developments in Federal Income Taxation”, Taxation Section of the San Fernando Valley Bar Association, October 2003; San Gabriel Valley Chapter of Enrolled Agents, July 2003.
“Jobs and Growth Tax Relief Reconciliation Act of 2003”LORMAN Educational Services Seminar, Pasadena, May 2003; West San Gabriel Valley CPA Discussion Group, June 2003.
“Tax Incentives for Education Expenses” LORMAN Education Services Seminar, Arcadia, September 2002.
“Federal and California Tax Aspects of Limited Liability Companies”LORMAN Educational Services Seminar, Arcadia, August 2002.
“Federal and California Tax Aspects of Limited Liability Companies” National Business Institute Seminar, Pasadena, November 2001.
“Family Law Taxation Update”San GabrielValleyChapter of Enrolled Agents, October 2000.
“Taxpayer Protection Provisions in the 1998 IRS Restructuring and Reform Act”Pasadena CPA Discussion Group, September 1998. West San Gabriel Valley CPA Discussion Group, November, 1998.
“Taxpayer Relief Act of 1997”West San Gabriel Valley CPA Discussion Group, November 1997;
"Subchapter S Corporations Update"Warner Center CPA Club, December, 1997, Hollywood-Beverly Hills CPA Discussion Group, August 1997, Pasadena CPA Discussion Group, June 1997, Pasadena Bar Association Taxation Section, May 1997;
"Taxpayer Bill of Rights -Part 2"San Fernando Valley CPA Discussion Group, January 1998, LAX CPA Discussion Group, November 1997, Pasadena CPA Discussion Group, December 1996, Pasadena Bar Association Taxation Section, November 1996, East San Gabriel Valley CPA Discussion Group, October 1996;
"Business Continuation Agreements"California State University, Los Angeles, Annual Estate Planning Institute, November 1996;
"Selected Tax Issues in the Preparation of Partnership and S Corporation Returns"Triple Check Income Tax Services, Inc. Annual Tax Seminar, December, 1997, California State University, Los Angeles, Seminar on Fundamentals of Tax Preparation (Advanced), September 1996;
"Tax Considerations in Drafting Buy-Sell Agreements"Pasadena CPA Discussion Group, West San Gabriel Valley CPA Discussion Group, June 1996;
"Planning for the Tax Filing Season"California State University, Los Angeles-Continuing Education for Accountants, February 1996;
"Avoiding Reclassification of Independent Contractors to Employees" Pasadena CPA Discussion Group, Pasadena Bar Association-Taxation Section, March 1994.
PUBLICATIONS:
October 1996 issue of The Tax Adviser, Tax Clinic section: “Exclusion from Estate for Life Insurance Proceeds,” “Substantial Modifications of Buy-Sell Agreements,” “Form 4868: Reasonable Estimate Required,” and“Form 3565 Filing Requirements.”
Fall 1996 issue of California Showroom, Dealer Buy-Sell Section, “Non-Compete and Consulting Agreements in Dealership Sales.”
January 1997 issue of The Tax Adviser, Tax Clinic section: “Revocation of Election Out of Installment Method,” and“Rental Activity as a Closely-Held Business.”
February 1997 issue of The Tax Adviser, Tax Clinic Section: “Failure to Make Qualified Disclaimer Can be Expensive.”
April 1997 issue of The Tax Adviser, Tax Practice & Procedures Section: “Abatement of Interest: New Tax Court Rules.”
April 1997 issue of The Tax Adviser, Tax Clinic Section:“Franchise Tax Board to Defer Actions on S Corporations Conformity and Check-the-Box Regulations.”
May 1997 issue of The Tax Adviser, Tax Clinic Section: “Capitalization of Repair Costs Mandated by Law,” “Transfer of Encumbered Property to Corporation Can Have Negative Tax Consequences,” “Statute of Limitations on Trust Fund Recovery Assessments,” and“Mitigation of Statute of Limitations on Refund Claims.”
December 1997 issue of The Tax Adviser, Tax Clinic Section, “Basis Step-up When Property Is Subject to a Power of Appointment.”
Spring 1997 issue of California Showroom, Dealer Buy-Sell Section, “Using Business Continuation Agreements.”
January 5, 1998 issue of Los Angeles Daily Journal, “Like-Kind Recognition of Gains May be Deferred.”
February 23, 1998 issue of the Los AngelesDaily Journal.“No Basis Step-Up Allowed on Installment Payments.”
March 23, 1998 issue of the Los Angeles Daily Journal,“Closely Held Business Estate Tax May Be Deferred.”
May 1998 issue of The Tax Adviser, Tax Clinic Section,“Identification Requirement of Replacement Property in Like-Kind Exchanges”, and“No Step-Up in Basis for Installment Notes.”
June 1998 issue of The Tax Adviser, Tax Clinic Section, “Information Reporting by Attorneys for Payments to Experts.”
July 6, 1998 issue of the Los Angeles Daily Journal, “Recognition Can be Deferred on Installment Sales.”
August 1998 issue of The Tax Adviser, Tax Clinic Section,“Alter Ego is Liable for Corporate Employment Taxes.”
April 21, 1999 issue of the Los Angeles Daily Journal, “Avoiding Interest from IRS Delays and Errors.”
February 29, 2000 issue of the Los Angeles Daily Journal,“Disclosure Important for Gift Tax Statute-of-Limitations Purposes.”
March 29, 2000 issue of the Los Angeles Daily Journal, “Rental Activity Income is Subject to Anti-Tax Shelter Rules.”
September 11, 2000 issue of the Los Angeles Daily Journal, “Non-Innocent Spouses Can Now Challenge Granting of Innocent Spouse Relief.”
May 4, 2001 issue of the Los Angeles Daily Journal, “IRS Provides Relief to Small Businesses on Accounting Method Changes.”
December 14, 2001 issue of the Los Angeles Daily Journal, “Educational Tax Incentives in the 2001 Tax Act.”
April 2002 issue of the Los Angeles Lawyer, “Section 529 Plans Offer Another Way to Save for College.”
September 13, 2002 issue of the Los Angeles Daily Journal, “Donors to Controversial Causes Must Take Care to Avoid Identity Disclosure.”
October 30, 2002 issue of the Los Angeles Daily Journal, “Tax Law Expands Opportunities to Deduct Environmental Clean-Up Costs.”
August 20, 2003 issue of the Los Angeles Daily Journal, “Closely Held Companies Must Consider New Tax Law’s Effect.”
Memberships: Board of Trustees, Claremont McKenna College (1989-1992); President, Claremont McKenna College Alumni Association (1987-1988); Treasurer (1989-1992), President (1992-1994) South Pasadena Educational Foundation; Treasurer, St. James Episcopal Church, South Pasadena (1985-1990); Westridge School Annual Fund Committee (1994-present). Rotary Club of Altadena,
Personal Information:Born 1951 in Pasadena, California; married since 1975 to Alice Hudson; two daughters, Clare (27) and Emily (19); resident of South Pasadena, California.
updated: March 2010
