Kevin F. Kelley


Corporate; Trusts & Estates; Real Estate Transactions; Tax

Mr. Kelley has 29 years of experience in representing a variety of clients from closely held family businesses to large venture funds, investing in real estate, as well as publicly traded companies.  This representation has included succession planning for family businesses, formation of all different types of closely held entities, 1031 exchanges, purchases and sales of real estate and business interests, and more traditional estate planning matters, such as drafting wills and trusts.  Mr. Kelley has also acted as tax counsel on complex business acquisitions and reorganizations for both local and international clients.

Mr. Kelley has been an Adjunct Faculty Member of Golden Gate University teaching graduate level courses in Partnership Taxation, and is regarded as an authority in partnership tax matters.

Mr. Kelley left the San Jose office in 1994 and started Berliner Cohen’s practice in Merced, where he has been working with agricultural clients as well as real estate developers in connection with their business activities and tax needs.  He also specializes in property tax matters, both from a planning perspective as well as in connection with property tax controversy work. In January 2000, Mr. Kelley became the City Attorney in Gustine, a position that he held until December, 2005.  Mr. Kelley continues to consult on municipal and land use matters.


Representative Matters

Professional Admissions