Harmon A. Brown J.D., LL.M. Taxation

Harmon A. Brown concentrates his practice in:
• Estate planning
• Trust and estate administration
• Planning for closely held businesses
He helps individuals thoughtfully plan the transfer of their wealth to their
beneficiaries in the most tax-efficient manner. He has designed several
intricate plans to help incentivize beneficiaries as well as plan for
beneficiaries with disabilities. Much of his work has been planning for the
transfer of wealth over multiple generations.
Mr. Brown has extensive experience working with owners of closely held
businesses in minimizing taxes and implementing success in plans
creating retirement and incentive compensation plans. He also has helped
organize numerous charitable entities and obtain their exempt status with
the Internal Revenue Service (IRS) and addresses management issues of
charitable organizations.
He has extensive audit experience before the IRS, having successfully
resolved audits involving:
• Valuation of closely held businesses and real estate
• Marketability and minority interest discounts for family limited
partnerships and closely held corporations
• Special income and estate tax elections
• Late filing or tax payment penalty issues
• Deductibility of expenses
Mr. Brown has contributed to advanced planning techniques and current
development seminars for:
• Bank of Hawaii
• First Hawaiian Bank
• Hawaii Tax Institute
• Hawaii Estate Planning Council
• Hawaii Family Business Center