Susanna P. Kim

Partner | Los Angeles


Secretary Chris Hough

Susanna is a partner in the private client and tax team.

Susanna brings expertise in all aspects of estate and gift tax planning and trust administration. Certified by the State Bar of California Board of Legal Specialization as a legal specialist in estate planning, trust and probate law, Susanna advises individuals and families on sophisticated wealth transfer strategies designed to minimize tax exposure while preserving family legacies.

Her practice includes basic and advanced estate planning, post-death trust administration and advising on California property tax issues. Susanna regularly advises clients on charitable gifting strategies, including the design and implementation of charitable trusts to help them achieve their philanthropic goals while maximizing tax benefits. She also advises clients with assets and family connections outside of the United States and is able to navigate the complex legal and tax considerations that arise in multi-jurisdictional planning, ensuring seamless solutions for families with global footprints. 

Before focusing on private client work, Susanna practiced as a corporate attorney at a global law firm, advising private equity and real estate investment managers on fund formation and SEC compliance matters. This background gives her a unique perspective on integrating business and personal wealth planning for clients with complex asset structures.

Susanna serves on the executive committee of the Los Angeles County Bar Association’s Trusts and Estates Section, serves on the professional advisory council for the LA Philharmonic, and is a frequent speaker at national and regional conferences, including for the American Bar Association Tax Meeting, USC Trusts and Estate Conference, UCLA/CEB Estate Planning Institute and California Lawyers Association. She is passionate about educating both professionals and clients on evolving estate planning strategies and legal developments, ensuring they are well-positioned to protect and grow their wealth across generations and borders.

Talks

  • 'Overview of US Estate, Gift and Inheritance Tax Regime,' Bae, Kim & Lee LLP (Korea) - May 21, 2026, presenter

  • 'Estate Planning for Women,' LA Philharmonic - January 26, 2026, presenter 

  • 'Current Developments in Estate, Gift, GST, and Fiduciary Income Tax,' American Bar Association 2025 Midyear Tax Meeting - February 19, 2025, speaker

  • 'Gift Tax Annual Exclusions, Calculating Gift Tax and Disclaimers,' UCLA Law estate and gift tax course - September 25, 2024, guest lecturer

  • 'Is Your Gift Up for Grabs? Avoiding the Risk of Forfeiture Following the Breslin Case,' Southern California Council of Charitable Gift Planners Western Regional Planned Giving Conference - May 23, 2024, co-presenter

  • ''The Empty Chair' Statute – Expanding Trustee Duties under Probate Code 15800,'  46th Annual UCLA/CEB Estate Planning Institute - April 18, 2024, co-presenter
  • 'Corporate Transparency Act: Pulling Back the Curtain and Shining a Spotlight on Client Assets,' California Lawyers Association Webinar - December 6, 2023, speaker

  • 'Estate planning: what you need to know,' CFA Society of Los Angeles - December 6, 2023, speaker
  • 'Estate Planning for Children,' UCLA School of Law to JD and LLM students in Advanced Estate Planning Lecture - October 18, 2023, guest lecturer

  • 'Corporate Transparency Act,' Los Angeles Estate Counselor's Forum - April 20, 2023, speaker
  • 'Is Your Gift Up for Grabs? Avoiding the Risk of Forfeiture Following the Breslin Case,' Los Angeles Council of Charitable Gift Planners - March 16, 2023, speaker

  • 'Corporate Transparency Act,' STEP San Diego - January 24, 2023, speaker

  • 'Corporate Transparency Act,' Woodland Hills Tax and Estate Planning Council - January 19, 2023, speaker

  • 'Hot Topics: New Things for Seasonal Practitioners!,' USC Trusts and Estates Conference - November 9, 2022, co-presenter

Admissions

  • California, 2012


Education

  • New York University School of Law, J.D.

  • University of California, Berkeley, B.A.


Languages

  • English
  • Korean

Memberships

  • Los Angeles County Bar Association, Trusts and Estates Section, Executive Committee Member 
  • California Board of Legal Specialization Certified Legal Specialist in Estate Planning, Trust and Probate Law (2024-present)

  • Korean American Bar Association

Key dates

  • Year joined: 2021