Michelle B. Graham

Partner | Rancho Santa Fe

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

‘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

‘Treasury Department Issues Proposed Regulations on FBARs’ - March 19, 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

‘Foreign trusts: Classification, tax and reporting implications,’ STEP Wyoming International Estate Planning Conference, Four Seasons Resort in Jackson Hole, Wyoming – September 15-16, 2017

‘Estate Tax Planning for U.S. Persons/Residents with International Assets,’ Internal Revenue Service, Washington D.C – August 23-24, 2017

‘Non-Taxable Crowdfunding – Amending Reporting Requirements to Reflect Social Changes.’ The State Bar of California Taxation Section and the Los Angeles County Bar Association 2017 Washington D.C. Delegation, Washington, D.C. – April 30th through May 2nd, 2017

Education


Languages


  • English

Dates


Joined

2015
Partner

2015

Recognition


Rancho Santa Fe

6050 El Tordo,

PO Box 2329,

CA 92067

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