Skip to content
Logo
  • About Us
    • Awards and Honors
    • Representative Clients
    • Community Service and Pro Bono
  • Attorneys
  • Services
  • News & Insights
    • News
    • Publications
    • Speaking
  • Careers
    • Attorneys
    • Professional Staff
  • Contact
Kinyon

Richard S. Kinyon

Partner

Kinyon
  • Email
  • 415-773-7211
  • vCard
  • Print-to-PDF

Areas of Expertise

  • Family Wealth Planning
  • Trust & Estate Administration
  • Taxation
  • Wine Industry
  • Overview
  • Activities
  • Publications
  • News

Richard “Dick” S. Kinyon has advised clients on tax, estate planning and estate and trust administration matters for more than 60 years. He is a recognized authority on fiduciary income tax and a leading expert on California’s income taxation of trusts and estates.

In addition to decades of client work, Dick has written and spoken extensively on topics related to tax and estate planning, with a focus on continuing legal education programs. His recent work has centered on the potential impacts of proposed federal and state tax reform.

Dick advises clients on drafting comprehensive basic estate planning instruments, such as wills, revocable trusts, powers of attorney and advance health care directives. He also has extensive experience drafting irrevocable trusts, such as personal dynasty and split-interest charitable trusts, as well as structuring family investment limited liability companies. His work focuses on achieving income, estate, gift, generation-skipping transfer and real property tax savings, while also enhancing other beneficial interests.

Education

University of Minnesota Law School; J.D., cum laude, 1965

University of Minnesota, Minneapolis; B.A., cum laude, 1961

Activities

  • American Law Institute
  • American College of Trust and Estate Counsel
  • Society of Trust and Estate Practitioners
  • American Bar Association
  • California Lawyers Association
  • Bar Association of San Francisco

Publications

  • Cutbacks to the Parent-Child Exclusion from Property Tax Reassessment Under Proposition 19 December 28, 2020
  • IRS Issues Proposed Carried Interests Rules August 4, 2020
  • High Value Estates: Proposal For Compensating Personal Representatives For Ordinary Services In Probate Estates That Exceed $25 Million And Trustees Of High Value Administrative Trusts May 4, 2020 | California Trusts and Estates Quarterly 2020
  • California Income Taxation of Trusts and Estates May 1, 2020 | California Trusts and Estates Quarterly
  • SECURE ACT Transforms Estate Planning for Retirement Benefits & Significant Estate Planning Changes for 2020 February 4, 2020

Additional Publications

  • “California Income Taxation of Trusts and Estates,” coauthor, 39 ACTEC Law Journal, No.1-2:2013, reprinted with permission in 21 California Trusts & Estates Quarterly, Issue 3; 2015
  • “The California Throwback Tax Applicable to Distributions of Previously Untaxed Accumulated Trust Income to California Resident Beneficiaries,” coauthor, 26 California Trusts & Estates Quarterly, Issue 4; 2020
  • “High Value Estates: Proposal for Compensating Personal Representatives for Ordinary Services in Probate Estates that Exceed $25 Million and Trustees of High Value Administrative Trusts,” coauthor, California Trusts & Estates Quarterly, Issue; 2020
  • “Proposals for Income and Gratuitous Transfer Tax Law Reforms, a Combined Annual Mark-To-Market and Wealth Tax, and a Uniform State Fiduciary Income Tax Law” author, California Lawyers Association Trusts and Estates Quarterly, Issue 2 (2024)
  • “Family Investment Companies,” in California Estate Planning, Ch. 17A, Continuing Education of the Bar (CEB), May 2025
  • “Drafting California Irrevocable Trusts,” coauthor, Continuing Education of the Bar (CEB), July 2025
  • “Business Buy-Sell Agreements,” coauthor, Continuing Education of the Bar (CEB), June 2025
  • Chapters in the California CEB Treatises relating to California Estate Planning, Drafting California Irrevocable Trusts, and Business Buy-Sell Agreements

Related News

View All Related News

News

31 Shartsis Friese Lawyers Recognized by The Best Lawyers in America® for 2026

News

Chambers High Net Worth Guide Recognizes Shartsis Friese Family Wealth Group

News

22 Shartsis Friese Lawyers Recognized by The Best Lawyers in America© for 2022

What's Happening

  • News Shartsis Friese Earns Numerous Rankings on 2026 Best Law Firms List
  • Publications Federal, State and Local Tax Developments

Join Our Team

We invite you to explore what Shartsis Friese offers for your professional growth. View careers.

Let's Connect

425 Market Street, 11th Floor,
San Francisco, CA 94105-2496

Phone: 415-421-6500 Email: hello@sflaw.com Fax: 415-421-2922

© 2025 Shartsis Friese LLP

  • Terms of Use
  • Privacy
  • Cookie Policy

Site by Clockwork Design Group, Inc

While we would like to hear from you, you should be aware that any of the information you submit to us via this website will not be treated as confidential or privileged as a lawyer/client communication unless we have previously sent you an engagement letter. You are not a client of the Firm until you receive and execute an engagement letter. Please click the “Agree” button if you understand and accept the foregoing statement and wish to proceed.

Agree