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Thomas C. Foster

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Thomas C. Foster is a partner in the Orange County office and a member of the firm's Joint Venture and Tax Practice Groups. With broad business transactional experience, Tom's practice has an emphasis on income and estate and gift tax planning, partnership, limited liability company and joint venture formation, like-kind exchange, and other tax recapture planning and workout and business acquisitions. A significant portion of Tom's practice is devoted to the negotiation and documentation of, the formation, financing, dissolution and transfers of interest in, and the reorganization, merger, workout, and tax planning of, joint ventures, limited liability companies and partnerships. Tom has formed literally thousands of partnerships, limited liability companies and joint ventures over the last 30 years on behalf of developers, financial institutions and other entities, including commercial, industrial and residential joint ventures. In past years, and again recently, Tom has been extensively involved in partnership and joint venture reorganizations and asset dispositions, tax recapture planning, including entity redemptions, like-kind exchanges and UPREIT unit acquisitions representing both developers and institutional investors. 

Tom also has significant experience in estate and gift tax planning. He has represented multiple high net worth clients in planning their estates and generational transfers including the use of revocable and irrevocable trusts, insurance trusts, split-dollar insurance agreements, charitable lead and remainder trusts, grantor retained trusts, family partnerships including minority and lack of marketability discount planning, private annuities, and self-canceling promissory notes.

Tom is a former managing partner of the Orange County office. He was also chairman of the firm's Joint Venture and Tax Planning Practice Group for 20 years.


A certified public accountant, Tom graduated from the University of Southern California with a B.S. in accounting in 1970 and earned his J.D. from the USC Gould School of Law in 1975.

Bar Admissions

  • California