Penny R. Brown

Penny Brown’s probate practice includes formal probate proceedings, summary administration proceedings, conservatorships, non-contested guardianships, and various trust proceedings before the Sacramento County Probate Court, as well as the Probate Courts in the surrounding Counties, including Yolo, Placer and El Dorado Counties. Her trust administration practice focuses on advising trustees and beneficiaries in all aspects of the trust administration process to ensure the administration of the trust is handled appropriately from the moment the trust administration begins through final distribution from the basic administration to the more tax driven complexities of the administration. Penny’s estate planning practice includes preparation of revocable trusts, wills, and powers of attorney for both financial and health (including tax planning to minimize estate taxes) with an emphasis on estate planning issues that are unique to same-sex couples and LGBTQ community.

Prior to entering law school, Penny worked for approximately 12 years as a paralegal in the fields of workers’ compensation and insurance. Following her graduation from McGeorge, Penny worked at the boutique estate planning firm of Strategic Wealth Legal Advisors, Inc., where she developed and implemented the firm’s probate and trust administration practice. While in that role, her practice and knowledge in the area of probate allowed her to assist clients from the very straightforward probate proceedings to resolving more complicated matters related to property division agreements. She also became exposed to the unique estate planning issues faced by same-sex couples and the LGBTQ community.

In 2007, Penny joined the firm of McDonough Holland & Allen PC, where she further enhanced her skills and knowledge of probate administration and assisted clients with more complicated probate issues involving intestacy, foreign assets and use of disclaimer planning in intestate probate proceedings. While at McDonough, Penny continued to grow her knowledge and planning for same-sex couples and LGBTQ clients, including being a guest speaker at the Crocker Art Museum’s seminar for estate and financial planning for same-sex couples. In 2010, she joined the firm of Boutin Jones Inc. where she continues to expand her probate, trust administration and estate planning practice. Penny has continued to be a panel speaker on general probate and estate planning issues and on estate planning for same-sex couples and the LGBTQ community.

The biggest changes in estate planning over the years have been changes to law governing estate taxes. I’ve gone from having clients who need a lot of estate tax advice to some needing very little, based on how tax laws have evolved. Another big shift has been that same-sex couples, who are legally married, now have the benefit of many of the same federal laws that were only once available to opposite sex married couples. That’s been a big change and opportunity for estate planning.