Stephen Flynn is the founder of the Law Offices of Stephen M. Flynn, where he practices in real estate, business, tax and water law, including complex business transactions and real estate transactions, debt workouts and foreclosures, and litigation. Mr. Flynn primarily represents small and medium size businesses and their owners, and real estate investors and their entities. Mr. Flynn’s transactional practice covers most aspects of the lifeline of a business or real estate investment. He advises clients on the risks and legal issues pertaining to entity formation, raising equity capital, debt financing, mergers and acquisitions, employee incentives, corporate governance, and the ultimate liquidation and disposition of the business or investment. He represents clients in connections with purchase and sale agreements, options, leases, and 1031 exchanges. In addition to his business acumen, Mr. Flynn holds a masters degree in tax law which allows him to structure transactions in a manner that avoids or mitigates adverse tax consequences. In his debt workout and foreclosure practice, Mr. Flynn represents borrowers, guarantors and private money lenders and helps them negotiate and understand the process of enforcing secured real and personal property debt. In cases of distressed debt, Mr. Flynn brings a thorough understanding each party’s legal rights and defenses, and he uses that knowledge to develop a hybrid legal and business solution to the problem. Mr. Flynn also has considerable experience successfully defending loan guarantors and regularly advises clients on the tax consequences of debt workouts, foreclosure and distressed debt. Mr. Flynn’s litigation practice involves business and real estate disputes including, breach of contract, fraud, breach of fiduciary duty, lender-creditor litigation, commercial guarantees and foreclosure, the prosecution and defense of investor lawsuits, and insurance coverage disputes. He also litigates complex water rights issues, most notably, representing the customers of Vallejo's Lakes Water System. Mr. Flynn’s published court of appeal decisions include, Pine Terrace Apartments, L.P. v. Windscape, LLC (2009) 170 Cal. App. 4th 1, and Suncreek Sacramento Apartments, LP v. Cambridge Advantaged Properties II, LP (2010) 187 Cal. App. 4th 1. Mr. Flynn is admitted to practice in all California state courts, the Northern and Central Federal District Courts, and the United States Tax Court