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 and 2018, Best Lawyers in America®, San Diego Super Lawyers, Women Leaders in the Law and has achieved a Martindale-Hubbell® AV Rating.

Secretary Kathleen Leach

Admissions

Publications

Memberships

Talks

State of California, 1995

INSIGHT: New Tax Law Puts Foreign Trusts in a Different Realm for Estate Planners’, Bloomberg BNA Daily Tax Report - May 2018, co-author

‘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

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’, STEP San Diego - November 13, 2018, co-presenter

‘Inbound Planning Issues for Individual Nonresident Aliens & Inbound Planning Issues for Nonresident Alien Investors,’ ALI-CLE International Estate Planning Conference, San Francisco - November 1-2, 2018, co-presenter

‘One Will to Rule Them All (or Not!),’ ACTEC 2018 Annual Meeting, San Antonio - March 10, 2018, co-presenter

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

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