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 recognized as a “key lawyer” by The Legal 500 US in 2020 in the area of international tax. She is also ranked in Legal Week’s Private Client Global Elite, Best Lawyers in America®, San Diego Magazine’s ‘Top Lawyers,’ 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

IRS removes one of four options to correct foreign reporting,’ Accounting Today - November 9, 2020, co-author

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

‘U.S. Treatment of Non-Trust Structures – Foundations, Stiftungns, Usufructs, and More,’ STEP NY & NYSBA 16th Annual International Estate Planning Institute: Part 2 - March 18, 2021, co-presenter

‘Tax Compliance Matters,’ ALI-CLE International Trust and Estate Planning 2020 Webcast - December 9,2020, co-presenter

‘Outbound Planning,’ ALI-CLE International Trust and Estate Planning 2020 Webcast - December 9,2020, co-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...