I advise individuals, fiduciaries, and closely held businesses on a broad range of matters related to tax optimization and succession planning. My client base consists primarily of founders, executives and other serial entrepreneurs, leaders of closely-held businesses and family offices, and the principals behind investment funds.
Ensuring that individual clients have appropriate core estate planning in place is a fundamental starting point for any engagement. Beyond those basics, the primary focus of my work tends to be on the design of tax-efficient ownership and transaction structures and the development of thoughtful mechanisms for the succession of ownership and control through transition events.
A significant element of my practice consists of advising on cross-border matters. I often work with taxpayers managing changes of residency, including not only pre-immigration and expatriation planning for the United States, but also changes of residency and domicile between U.S. jurisdictions. Advising cross-border families and businesses is also an important part of my practice, and many of my engagements involve coordination with advisors in multiple jurisdictions to help clients manage tax, reporting and succession issues both in the United States and in the jurisdictions where assets or stakeholders reside. I also often work with fiduciaries and beneficiaries of foreign trusts and foundations managing U.S. tax and reporting considerations.
State of New York, 2002
State of Connecticut, 2008
State of California, 2014
New York University Law School, LL.M., Taxation
Georgetown University Law Center, J.D.
New College of Florida, B.A.
Contributions to the Field
- Co-Author, "Estate Planning Considerations for Couples with a Non-Citizen Spouse," CBA Estates & Probate Section Newsletter, December 2023.
- Co-Author, “Key Considerations When Working With Clients Holding Crypto,” Trusts and Estates Magazine, January 2023
- Co-Author, “Get a Hold of Your QSBS Holding Period,” Trust and Estates Magazine, December 2016
- Co-Author, “Death in the Soy Field Down Under: Inheritance and Gift Tax in Argentina's Buenos Aires Province,” The Journal of Wealth Management, Summer 2011
- Co-Author, “The FLP Quadrilogy,” Trusts and Estates Magazine, November 2009.
- Co-Author, “Special Report: The International Practice – Gift Tax Cost Depends on Form and Substance,” Trusts and Estates Magazine, November 2009.