Michelle B. Graham

Partner | San Diego, 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, Best Lawyers in America®, San Diego Super Lawyers, Women Leaders in the Law and has achieved a Martindale-Hubbell® AV Rating.

Secretary Ada Pineda

‘‘

She is a very big name for what she does, but she is very down to earth and she communicates very well.

- Chambers High Net Worth Guide 2020
‘‘

She can break things down very well so clients can understand, which is important for such complex cases.

- Chambers High Net Worth Guide 2020
‘‘

The way she conducts herself is excellent.

- Chambers High Net Worth Guide 2020

Admissions

Publications

Memberships

Talks

State of California, 1995

‘The California Exodus: How to stay golden in the Golden State,’ Daily Journal’s ‘Wealth with Withers’ column - October 9, 2019, co-author

‘Estate Tax Planning for U.S. Citizens/Residents with International Assets (Part 2),’ ALI-CLE Estate Planning Course Materials Journal, Volume 25 Issue 2 - April 2019, author

International Academy of Estate and Trust Law (IAETL) Academician

American College of Trust and Estate Counsel (ACTEC) Fellow

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

‘Pre-Immigration Planning – Client Counseling Considerations,’ New York State Bar Association’s 16th Annual International Estate Planning Institute Webinar - October 8, 2020, co-presenter

‘Tax and Estate Planning for US Persons with Foreign Assets,’ Los Angeles County Bar Association - August 4, 2020, co-presenter

‘Tax and Estate Planning for U.S. Persons with Foreign Assets,’ STEP USA webinar - June 17, 2020, presenter

Education


Languages


  • English

Dates


Joined

2015
Partner

2015

San Diego

101 West Broadway,

Suite 1000,

CA 92101

View Office

Rancho Santa Fe

6050 El Tordo,

PO Box 2329,

CA 92067

View Office

Regularly works with...