Shareholders / Partners

ALAN J. BROWN – EST; BUS; CORP

abrown@lcalawfirm.com

Alan J. Brown is a shareholder who joined the firm in 1998. His practice is concentrated primarily in the area of estate planning and probate, general business transactions, as well as corporate tax, and he is Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization.

Brown has experience in handling complex estate planning matters along with probate of both small and large estates. He has handled the preparation of various Federal Estate and Gift Tax Returns as well as State Inheritance tax returns. Brown handles many general business transactions for small businesses and family owned businesses. Brown also has extensive experience in advising corporations and individuals in structuring like-kind exchange transactions to avoid capital gains taxes on the sale of assets. These transactions, governed by § 1031 of the tax code, involve using an independent third party to assist in the sale of assets with capital gains and taking the proceeds to invest in property of like-kind within 6 months. Brown has used innovative techniques to maximize the benefits of § 1031 tax deferral. He is a frequent speaker and writer on the subject of like-kind exchanges specifically related to oil and gas transactions.

Brown was born in Sao Paulo, Brazil, and raised in Midland, Texas. He was admitted in 1995 to the State Bar of Texas and is also a member of the Midland County Bar Association and the Midland Business and Estate Council.

Brown has been involved in many civic activities in Midland. He currently serves on the Board of Trustees at Midland Christian School, and on the Board of Directors of Unlock Ministries, Inc.. He has held all four elected positions of the Midland County Bar Association (President, 2006). He has previously served on the Board of Directors of the Midland Chamber of Commerce, Highsky Children=s Ranch, Midland Fair Havens, Inc.(where he served two years as President), and Downtown Midland, Inc.

Brown received his B.B.A in Accounting from Abilene Christian University in 1992, graduating magna cum laude. He earned his law degree in 1995 from Pepperdine University School of Law, graduating magna cum laude, where he was also a staff member of the Pepperdine Law Review.