Richard S. LeVine
Of Counsel
- Education: Northwestern University, summa cum laude, B.A. • Harvard Law School, cum laude, J.D. • New York University School of Law, LL.M.
- Admitted: State of NJ, 1986 • State of NY, 1987 • State of FL, 1993 • State of IL, 1996 • State of CT, 2002
- Year joined: 2001
Overview
Richard has a practice focusing on cross-border estate, gift and income tax planning for owners of privately held companies and other high-net-worth U.S. and foreign individuals.
He focuses on pre-immigration and pre-expatriation tax planning, offshore trusts and foundations deferred compensation planning for fund manager and structures involving life insurance. He has been heavily involved in advising clients on the IRS Voluntary Disclosure programs.
Highlights
- Structuring UK operations for hedge fund management company.
- Structuring joint venture for US and UK investors in carbon trading operations.
- US tax compliance and trust planning for wealthy Asian family.
Publications and speaking engagements
- Presentation on "Tax Consequences of Hedge Fund Structures," presented at Hedge Fund Tax 101, New York, June 2010.
- Co-author of "Must I Still Disclose My Foreign Account?" WIthers Bergman LLP Briefing Notes, March 2010.
- Co-author of "Effects of Section 457A on Deferred Compensation," Withers Bergman LLP Briefing Notes, November 2008.
- "'Treaty Tie-Breakers and Non-Resident Aliens".
- "Asset Preservation The U.S. Perspective".
- "U.S. Income Tax Definitions and Planning for Residency/Domicile Change".
- "Estate Planning for the Alien The Danger of the Mixed Marriage".
- "Introduction to Overseas Asset Protection Trusts".
- Presentation to lawyers at Fragomen, Del Rey, Bernsen & Loewy, P.C. "Tax Planning for Immigrants," New York, April 2003.
Memberships
American Bar Association
On a personal note
Richard is an avid gardener in the spring and summer months in Connecticut.