Marsha Laine Dungog

Partner | San Francisco

Marsha is a partner in the private client and tax team and is the Office Managing Director of the San Francisco Office.

Marsha provides US international income, trusts and estate tax planning for high net worth individuals, and family businesses based in the US and abroad with respect to their cross-border assets, investments and activities. She also advises trustees, executors and fiduciaries as well as financial, tax and legal advisors on international tax exposures and reporting obligations for beneficiaries and heirs of trusts and estates with US connections.

Marsha’s practice includes US tax planning for foreign investors, founders and entrepreneurs deriving income from US-based sources and operations, as well as tax advisory services for foreign legal, financial and tax advisors on the US taxation of foreign pensions and retirement arrangements, US-based investments and exit strategies for corporate executives, global employees and US persons living abroad.

She is an author and frequent speaker on international tax issues. Marsha has published tax technical papers that have been presented to the tax-writing committees of the US Congress and the US Treasury Department on the US taxation of Australian Superannuation Funds, Mexican AFOREs and Canadian registered plans (RESPs and RDSPs). She has also spoken at international conferences and seminars in the US, Canada and Australia on the US taxation of foreign pensions and retirement, cross-border estates and trusts, international withholding and compliance enforcement initiatives, IRS voluntary disclosure programs and U.S. expatriation and green card termination alternatives.

Prior to joining Withers, Marsha was a director at a large accounting firm in San Francisco providing international tax consulting and compliance services to high net worth clients with a global footprint, businesses and entrepreneurs. She also worked in Canada providing US tax advisory and compliance services for global high net worth individuals, cross-border families and businesses.

Marsha is a public arbitrator for the US Financial Industry Regulatory Authority (FINRA) and instructor in US international tax for the American Institute of Certified Public Accountants (AICPA). In 2018, she was recognized by the Canadian Business Chicks as a Woman of Inspiration (Authentic Leader Category) and in 2020, by the California Society of CPAs as a Woman to Watch (Experienced Leader Category).

Secretary Carly Myers

Admissions

Publications

Memberships

Talks

Alberta, Canada, 2019

State of Michigan, 2005

State of California, 1996

Dixon: A Cautionary Case of U.S.-Australian Tax Issues,’ Tax Notes - February 8, 2021, co-author

‘Proposed Estate Tax Closing Letter Fee Earns Sigh of Relief,’ Tax Notes - December 30, 2020, quoted

Implications for franking credits in US tax case,’ SMSF Adviser - December 17, 2020, quoted

San Francisco Tax Club

Canadian Tax Foundation

Australian Tax Institute

Co-presenter, ‘Planning for US persons with foreign assets,’ San Francisco Estate Planning Council, September 22, 2021

Panelist, ‘Cross-Border Trusts and Estates: Tax 101,’ Andersen in Canada webinar, September 21, 2021

Presenter, ‘Does mateship really transcend borders? A discussion on U.S. and Australian legal and tax treatment of cross-border assets,’ The Tax Institute’s 2021 Death… & Taxes Conference, September 16, 2021

Education


Languages


  • English
  • Tagalog

Dates


Joined

2020

San Francisco

505 Sansome Street,

2nd Floor,

CA 94111

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