Brian P. Tsu is a partner in the Trusts, Estates and Estate Planning practice group at Higgs Fletcher & Mack. Mr. Tsu advises high net worth clients in the areas of domestic and international estate and charitable planning, with particular emphasis on domestic and international business succession planning, wealth transfer planning and fiduciary income taxation. Mr. Tsu also advises clients in the context of complex estate and trust administration, particularly when tax or international issues are present.

Mr. Tsu is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is a Certified Specialist in both (1) Estate Planning, Trust & Probate Law and (2) Taxation Law, each by the State Bar of California, Board of Legal Specialization.  He has also been selected by his peers for inclusion in The Best Lawyers in America® in the area of Trusts and Estates since 2016.

Mr. Tsu serves as Vice Chair of the Estate and Gift Taxes Committee of the American Bar Association Section of Taxation and on the Taxation Executive Committee of California Lawyers Association. He is a member of the YMCA of San Diego County Gift Planning Advisors’ Council, the Executive Board of STEP San Diego, and of the San Diego chapters of the Boston College and University of Dayton Alumni Associations.

Mr. Tsu is a regular speaker and contributing member of the American Bar Association, Tax and Real Property, Trust & Estate Sections; the Society of Trust and Estate Practitioners (STEP); the State Bar of California, Taxation and Trusts & Estate Sections; the California Society of CPAs; and the San Diego County Bar Association, Estate Planning, Trust & Probate Section.

Speaking and Teaching Engagements

  • Foreign Trusts, the CFC Rules and the New GILTI Tax, Society of Trust and Estate Practitioners – San Diego, February 19, 2019 (Co-Presenter)
  • Dual National Beneficiaries of Foreign Trusts: UNI, PFICs and GILTI Tax – Treasury Regulations Run Amok, University of San Diego School of Law Procopio International Tax Institute, November 2, 2018 (Co-Presenter)
  • California in the Lurch – Impact of TCJA on Individuals, Trusts & Estates, California Lawyers Association, Annual Meeting, September 15, 2018 (Presenter)
  • Things Every Domestic Estate Planner Should Know About International Law, TexasBar CLE, Advanced Estate Planning & Probate, June 15, 2018 (Presenter)
  • Current Developments in Federal Transfer Taxes, American Bar Association, Tax Section – Estate & Gift Taxes Committee, May Meeting, May 11, 2018 (Co-Presenter)
  • Things Every Domestic Estate Planner Should Know About International Law, American Bar Association, Tax Section – Estate & Gift Taxes Committee, Midyear Meeting, February 9, 2018 (Co-Presenter)
  • Current Developments in Federal Transfer Taxes, American Bar Association, Tax Section – Estate & Gift Taxes Committee, Midyear Meeting, February 9, 2018 (Co-Presenter)
  • Estate and Gift Taxation of Nonresident Aliens, ALI-CLE, International Trust and Estate Planning, November 10, 2017 (Presenter)
  • Foreign Trusts: Beware of Tax and Divorce Consequences, State Bar of California Tax Section, Annual Meeting, November 3, 2017 (Co-Presenter)
  • Select Estate Administration Topics for Foreign Decedents and Foreign Beneficiaries, Probate Attorneys of San Diego, May 17, 2017 (Presenter)
  • Current Developments in Federal Transfer Taxes, American Bar Association, Tax Section – Estate & Gift Taxes Committee, May Meeting, May 12, 2017 (Co-Presenter)
  • Things Every Domestic Estate Planner Should Know About International Estate Planning, Dallas Estate Planning Council, March 2, 2017 (Co-Presenter)
  • Current Developments in Federal Transfer Taxes, American Bar Association, Tax Section – Estate & Gift Taxes Committee, Midyear Meeting, January 20, 2017 (Co-Presenter)
  • Planning for Foreign Investment in Real Property and FIRPTA for Trustees, American Bar Association, Real Property, Trust and Estate Section, May 12, 2016 (Co-Presenter)
  • Wealth Transfer Tax Planning for Nonresidents, Society of Trust and Estate Practitioners – Los AngelesInternational Tax and Estate Planning Forum (Pre-Conference), May 4, 2016 (Co-Presenter)
  • Things Every Domestic Estate Planner Should Know About International Estate Planning, North County Estate Planning Council, February 2, 2016 (Co-Presenter)
  • Unanswered Questions in the Fiduciary Tax World, California CPA SocietyAdvanced Estate Planning Institute, January 28, 2016 (Co-Presenter)
  • Wealth Transfer Taxation for the International Client, State Bar of California Tax Section – Young Tax Lawyers San Diego Chapter, November 18, 2015 (Co-Presenter)
  • Unanswered Questions in the Fiduciary Tax World, State Bar of California Tax SectionAnnual Meeting, November 6, 2015 (Co-Presenter)
  • Things Every Domestic Estate Planner Should Know About International Estate Planning, ALI-CLEEstate Planning in Depth, June 23, 2015 (Presenter)
  • Overview of Wealth Transfer Taxation, ALI-CLEEstate Planning in Depth, June 21, 2015 (Co-Presenter)
  • Wealth Transfer Tax Planning for Nonresidents, Society of Trust and Estate Practitioners – USAInaugural STEP USA Conference, June 5, 2015 (Co-Presenter)
  • Section 6166 Planning Issues, American Bar Association, Tax Section, January 30, 2015 (Co-Presenter)
  • Things Every Domestic Estate Planner Should Know About International Estate Planning, ALI-CLEEstate Planning in Depth, June 24, 2014 (Presenter)
  • Overview of Wealth Transfer Taxation, ALI-CLEEstate Planning in Depth, June 22, 2014 (Co-Presenter)
  • Tax Section, Planning with Community Property and Joint Trusts, American Bar Association, January 26, 2014 (Co-Presenter)
  • Estate Planning A-Z, Tax Planning 101, NBI, December 9, 2013 (Presenter)
  • Charitable Planning 101, American Bar Association, Tax Section, May 11 (Co-Presenter)
  • Federal Income Tax (graduate level), University of Illinois at Chicago College of Business Administration, Spring Semester 2011 (Visiting Lecturer)
  • Trust Protector Identity, Powers and Duties: Tax Planning Opportunities and Pitfalls, Chicago Bar Association, Trust Law Committee, June 13, 2011 (Presenter)
  • Sales to Intentionally Defective Grantor Trusts: Drafting and Administration Issues, Chicago Bar Association, YLS Estate Planning Committee, February 1, 2011 (Presenter)
  • Domestic Trust Planning for Non-Spousal Foreign Beneficiaries, Chicago Bar Association, Trust Law Committee, June 3, 2010 (Presenter)