Thomas Hart

Associate | New York


Secretary Michele Dewar

Thomas is an associate in the private client and tax team.

He advises individuals, families, family offices, and trustees on a broad range of US and international tax and estate planning matters. His practice focuses on cross-border tax and estate planning for globally mobile clients, helping high net-worth individuals navigate the complex interplay of US and foreign tax and succession regimes. He regularly advises US citizens, income tax residents, and non-US individuals on the income, gift, and estate tax consequences of international investments, ownership structures, and changes in residence. This advice includes ascertaining the availability of foreign tax credits and income and transfer tax treaty benefits to achieve tax-efficient investment outcomes.

A significant part of Thomas' practice involves advising on tax-efficient ownership of US real estate and US fund interests by non-US individuals. He also assists clients with the ongoing US tax and information reporting obligations that correspond with such structures.

In addition to his international planning practice, Thomas advises on the implementation and administration of single-family offices, private placement life insurance structures, and domestic estate planning vehicles for high-net-worth individuals and families. He works closely with clients and their professional advisers across multiple jurisdictions to develop practical, tax-efficient strategies that align with their long-term family and wealth preservation objectives.

Headshot of Thomas Hart

Me in a minute

I look forward to solving complex issues for my clients

I am an associate working in the firm's private client and tax division. I aim to help clients achieve their investment goals through strategic planning in the United States and abroad. Whether the client is an individual or a large multinational corporation, I look forward to solving each of their complex issues to ensure they are properly investing across national boundaries.

External publications

Admissions

  • New York, 2022


Education

  • New York University School of Law, LL.M., Taxation
  • University of Connecticut School of Law, JD 
  • University of Connecticut, BS

Languages

  • English

Key dates

  • Year joined: 2021