18 July 2017
Preparing complex like-kind exchange agreements involving works of art.
Negotiating multi-million dollar sales and purchases by museums, collectors and dealers, and addressing related sales and use tax issues.
Structuring complex gifts involving works of art.
Advising on the auction purchases of works breaking record prices.
Assisting with New York use tax investigations and audits.
Negotiating appraisal and consignment agreements with the major auction houses.
Negotiating U.S. based and international private sale transactions.
Negotiating loan agreements with over one hundred museums and other institutions around the world.
Negotiating contracts between collectors and vendors of art-related services.
Advising major artists and photographers about their estate planning and the formation of foundations to preserve their artistic legacy.
Advising collectors on their estate planning and the formation of foundations and museums.
State of Connecticut, 2008
State of New York, 2009
Registered Foreign Lawyer in the UK, 2014
‘Investment Entities Owning Property Purchased Outside the United States Face Double Taxation Under Amended New York Law,’ Bloomberg BNA Daily Tax Report __ - July 18, 2017, co-author
‘When Collectors — Not Curators — Dictate Art History,’ Artsy - June 29, 2017, quoted
‘Artwork Loans are in the Midst of a Minimum of $ 5 million in Financing Thresholds (Chinese),’ 21st Century Business Herald - June 24, 2017, quoted
‘When Art Pops in Value…’ STEP Journal - March 2017, co-author
‘A Museum’s Seal of Approval Can Add to Art’s Value,’ New York Times - October 14, 2016, quoted
‘Art Auctions and Fair Market Value for Estate Tax Purposes,’ American Bar Association Real Property, Trust and Estate Law - September 2016, co-author
‘New IRS Rule Opens Tax Saving Strategy To Art Collectors,’ Forbes - September 21, 2016, co-author
‘No Strings Attached,’ STEP Journal, Volume 24/Issue 7, co-author
‘New York Sales Tax Settlement Could Change The Way Art World(And Others) Do Business’, Forbes - August 9, 2016, co-author
‘How Art Can Blow Apart Your Estate’, Barron’s Penta - June 18, 2016, quoted
‘The Law Behind New York’s Multi-Million-Dollar Art-World Tax Probe, Explained’, Artsy - May 19, 2016, quoted
‘How Art Collectors Can Stay Out of Tax Trouble in New York’, Forbes - May 10, 2016, co-author
’10 of the Art World’s Most Powerful Lawyers’, Artnet News - April 29, 2016, honorable mention
‘Transparency and Authenticity’, Deloitte Art & Finance Report 2016, Pg. 148 - April 2016, co-author
‘A depressed art market: not a bad time to die’, The Art Newspaper - April 1, 2016, quoted
‘Art’s Beauty in a Money World’, China Daily Asia - April 1, 2016, quoted
‘Art Collectors Discover Irrevocable Trusts’, The Wall Street Journal - March 27, 2016, quoted
‘Art has become a financing tool which is common in Europe and the US’, Hong Kong Economic Times - March 25, 2016, quoted
‘Law firm Withers cautions art can be used as money laundering tool’, The Standard - March 25, 2016, quoted
‘Art draws keen interest from wealthy Asians and regulators alike, says Withers’, Asian Private Banker - March 23, 2016, quoted
‘Smart Art Mart’, The Peak Hong Kong - March 2016, co-author
‘Freeports for the Art World’, Art, Auctions & Antiques Report, wealthmanagement.com - February 19, 2016, co-author
‘Art and death taxes: Not so certain’, InvestmentNews - February 11, 2016, co-author
‘Tax Free and Art Here’, Franffurter Allgemeine - November 21, 2015, quoted
‘How do you tell the difference between philanthropy and a tax write-off?’, The Art Newspaper - November 2015, quoted
‘Art Collectors Find Safe Harbor in Delaware’s Tax Laws’, New York Times - October 2015
‘Auktionshuses smarte salgsmetoder tiltrækker tyve (Auction house of slick sales techniques attracts thieves)’, Politiken - May 2015, quoted
‘Has the Art Market Topped?’, Barron’s Asia - May 2015, quoted
‘The President’s Attack on Like-Kind Exchanges’, Trusts & Estates - May 2015
‘Whose Art Is It Anyway? Toeing the Line Between What’s Yours and the Company’s’, Trusts & Estates - April 2015, co-author
‘Want to Avoid U.S. Taxes on $80 Million Warhol? Buy More Art.’, Bloomberg Business - April 2015, quoted
‘What You Should Know Before Going to Art Basel’, Barron’s Asia - March 2015, quoted
‘Estate Tax Ruling A Boon for Art Collectors’, Private Wealth - November 2014, quoted
‘A Potential Game Changer for Estate Taxes on Art’, The New York Times - October 2014, quoted
‘Appeals Court Grants Substantial Discount for Art Interests’, Trusts & Estates - September 2014
‘Swap Art to Save on Taxes’, The Art Newspaper - July 2014, quoted
‘The High Taxes On Art Purchases Might Surprise You’, Crain’s Wealth - July 2014
‘Regulations Boost Need for Due Diligence’, Private Art Investor - May 2014
‘Art Basel in Hong Kong: What to Know Before You Go’, theartcollector.org - April 2014
‘Wealthy Investors Flock to Fine Art Funds’, CNN - April 2014, quoted
‘Where the Rich Stash Their Toys’, CNN - April 2014, quoted
‘Is Global Trend on Artist Resale Royalties Right for US?’, Law360 - March 2014, co-author
‘White House Announces a Ban on Commercial Trade of Elephant Ivory’, Wealth Management - March 2014, co-author
‘Like-Kind Exchanges: Changes in the 2013 Federal Tax Make These an Attractive Option for Art Investors in 2014’, Trust & Estates - March 2014
‘Priceless and Emotional: How to Buy Fabulous Fine Art’, BBC - February 2014, quoted
__ ‘Collectors and Taxes Section of the TEFAF Art Report 2014’, contributor
‘U.S. Congressional Resale Royalty Report’, Wealth Management - January 2014, co-author
‘Lions, Elephants and Birds, Oh My: Objects that Cause Estate Administration Complications’, Trust & Estates - December 2013
‘Like-Kind Exchanges: Changes in the 2013 Federal Tax Make These an Attractive Option for Art Investors’, Trust & Estates - May 2013
‘Diana Wierbicki on Elkins v. Commissioner’, Leimberg Information Services, Inc. Estate Planning Newsletter #2085 - April 1, 2013
‘Art Law: The Guide for Collectors, Investors, Dealers, and Artists’, The Practicing Law Institute, Fourth Edition - 2012, contributor
The Metropolitan Museum of Art’s Professional Advisory Council
New York City Bar Association’s Art Law Committee
International Bar Association’s Art, Cultural Institutions and Heritage Law Committee
New-York Historical Society’s Planned Giving Advisory Council
American Bar Association’s Real Property, Trust and Estate Law Section
Bruce Museum, Trustee
American Bar Association’s Art and Collectibles Committee, Vice-Chair
Trust & Estates’ Art, Auction & Antiquities Committee, Editorial Advisory Board Member
‘Managing Inherited Art and Encouraging Clients to Plan Ahead,’ Heckerling Institute on Estate Planning, Orlando, FL - January 11, 2017
‘Legal Issues in Art Collecting: Acquisition Ownership and Disposition,’ Art Basel Miami Beach / STEP Miami, Miami, FL - November 28, 2016, panelist
‘Getting It,’ Withers Bergman Women & Wealth Forum, New York, NY - November 14, 2016, panelist
‘Art in the Estate Plan - The Providence of Provenance: What Every Estate Planner Needs to Know about Authenticity, Good Title and Provenance’, American Bar Association’s Real Property, Trust and Estates Section’s Spring Symposia, Boston, Massachusetts - May 2016
‘The Four Stages of Collecting – Part II: Legal and Tax Issues’, One Art Nation - April 2016
‘Art Law 360°’, Pictet, Hong Kong - March 2016
Art Law Day 2015, Appraisers Association of America, Inc., New York, New York - November 2015
‘Art: How to Love It and Leverage It’, J.P. Morgan Private Bank, Greenwich, Connecticut - May 2015
‘Symposium on Law and Art as Investment’, Cardozo Art Law Society and Cardozo Business Law Society, New York, New York - April 2015
‘Art as an Alternative Investment Class for Institutional Investors – Art Funds and Other Forms of Art Investment and Certain Related Legal Issues’, International Bar Association Conference: Pure Love of Art versus Mere Investment, London, UK - March 2015
‘The Art of Transferring Art: Provocative Insights on Art Succession’, Society of Trust and Estate Practitioners (STEP), Los Angeles, California - January 2015
‘IRS/1031 Tax Free Exchange’, Art Law Day at the Appraisers Association of America’s Annual Conference, New York, New York - November 2014
The Armory Show 2013 Centennial Dinner, New York, New York - March 5, 2013, keynote speaker