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 Kathleen Leach





State of California, 1995

‘The California Exodus: How to stay golden in the Golden State,’ Daily Journal - 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

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

‘International Estate and Gift Taxation,’ American Bar Association Real Property, Trust and Estate Law Section (ABA RPTE) webinar - September 17, 2019, co-presenter

‘Lose the Fear of the Foreign – Practical Planning Strategies,’ 53rd Annual Heckerling Institute on Estate Planning, Orlando, Florida _ – _ January 16, 2019, co-presenter

‘Prepare for Global Wealth: Demystifying Planning for U.S. Persons with Foreign Assets,’ 53rd Annual Heckerling Institute on Estate Planning, Orlando, Florida – January 16, 2019, presenter



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San Diego

101 West Broadway,

Suite 1000,

CA 92101

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Rancho Santa Fe

6050 El Tordo,

PO Box 2329,

CA 92067

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