Michelle B. Graham

Partner | Rancho Santa Fe, San Diego

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

Her team focuses on estate planning and tax planning strategies for both domestic and international clients. She has considerable experience in advising both US and non-US clients on tax planning matters, including planning and implementing strategies to minimize global taxation and IRS compliance with regard to foreign reporting.

Michelle advises non-US individuals around the world on investing in the United States, as well as advising US individuals residing outside of the country on their US tax filings and global estate planning. Her cross-border experience includes work in Latin America, Asia, Europe, Australia, Canada and the Middle East.

She has done a substantial amount of work for migrating clients, including corporate executives moving from state to state and abroad and those choosing to retire or have a second home in California.

Michelle also advises on sophisticated planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements and family business succession planning.

Michelle is ranked in Legal Week’s Private Client Global Elite 2017, Best Lawyers in America®, San Diego Super Lawyers, Women Leaders in the Law and has acheived a Martindale-Hubbell® AV Rating.

Secretary Kathleen Leach

Admissions

Publications

Memberships

Talks

State of California, 1995

‘Amending Nontaxable Crowdfunding Reporting Requirements,’ Notes - October 30, 2017, P.675, co-author

‘Preparing For an Exit - Succession Planning’, Transworld Business - January 2011, co-author

‘Estate Planning for the Business Owner’, San Diego Business Journal, Wealth Management & Succession Planning Supplement: ‘Restoring the Legacy’ - March 29, 2010, co-author

San Diego County Bar Association - Taxation and International Law Sections

U.S.- Mexico Bar Association (Barra de Abogados Mexico-Estados Unidos) - Tax Section - Board of Directors

California State Bar Association - Taxation and Tax-Exempt Organization Section

‘Foreign Trusts: What You Don’t Know Can Hurt You,’ ABA Section of 2018 Midyear Meeting, San Diego - February 10, 2018, co-presenter

‘Estate Planning for US Clients with Foreign Property’ & ‘Mexico-Related Issues,’ American Law Institute Continuing Legal Education’s "International Trust and Estate Planning 2017" - November 10, 2017

‘What to Expect When Going Global in Real Estate’, San Diego Association of Realtors – September 27, 2017

Education


Languages


  • English

Dates


Joined

2015
Partner

2015

Recognition


Rancho Santa Fe

6050 El Tordo,

PO Box 2329,

CA 92067

View Office

San Diego

101 West Broadway,

Suite 1000,

CA 92101

View Office

Regularly works with...