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International Estate & Tax Planning 2018


Speaker(s): Andrew S. Auchincloss, Barbara T. Kaplan, Beth D. Tractenberg, Carl A. Merino, David R. Warco, Dean C. Berry, John A. Terrill, II, Karen A. Brodsky, Megan R. Worrell, Robert C. Lawrence, III, Shelly Meerovitch
Recorded on: May. 21, 2018
PLI Program #: 218950

Andrew Auchincloss focuses his practice on estate and investment planning strategies under U.S. law for U.S. and non-U.S. individuals and families.  He represents wealthy individuals and families, tax-exempt organizations, banks, and trust companies, family offices and private trust companies and other clients in a broad range of substantive areas.

Andrew’s international planning experience has included a wide array of situations and solutions, including the representation of global families in the structuring of their U.S. and international wealth; representing U.S. bank and financial services firms in their dealings with international private clients; and assisting in the litigation of probate disputes with international dimensions, among other matters from all over the globe.

Andrew’s domestic planning experience includes working with family offices for significant U.S. families; working with U.S. banks and trust companies in the context of fiduciary and tax planning issues; representing a major American novelist; and assisting in significant tax and estate related litigations, including cases involving will constructions and a major case on the limits of a state’s power to tax the income of personal trusts.

Prior to joining the firm in 2016, Andrew was a partner at the global law firm Sidley Austin LLP.  Prior thereto, Andrew was a director in the Wealth Management Group at Bernstein Global Wealth Management (Alliance Bernstein), the investment management firm.  There he conducted research, and assisted the firm’s clients, in the areas of international and domestic planning.  Prior to Bernstein, he practiced at White & Case LLP for 18 years, as a partner from 2000 to 2007, representing international and domestic families, charities and financial institutions in the context of estate planning, tax and fiduciary law.

Andrew received a B.A. in 1986 from Yale University and a J.D. from the University of Virginia School of Law in 1989. Strong leadership on behalf of clients has earned Andrew recognition in the 2016 edition of Chambers High Net Worth, Who’s Who Legal: Private Client 2016 and Best Lawyers in America.

Andrew also currently serves as Chairman of the Trusts, Estates and Surrogate’s Court Committee of the New York City Bar Association.  Andrew has been elected a fellow of the American College of Trusts and Estates Counsel (ACTEC).


Barbara T. Kaplan is a shareholder of Greenberg Traurig, co-chair of the Global Tax Practice and chair of its New York Tax Practice.  Her practice focuses primarily on tax controversies, both civil and criminal, and litigation in courts with jurisdiction over federal, state and local tax disputes.  She is a Fellow of the American College of Tax Counsel, is consistently listed in Best Lawyers in America, is ranked by Chambers, is listed among the top 50 female lawyers in New York City by Super Lawyers and is listed in Euromoney’s 2014 and 2017 Guide to the World’s Leading Women in Business Law.  In 2016, Ms. Kaplan received the Euromoney Women in Business Law Award for Best in Tax Dispute Resolution.  In 2019, she was included in Crain’s 2d Annual Notable Women in Law list.  She also is listed in the 2018 Legal 500 Guide to Outstanding Lawyers in the category of “Tax – U.S. tax – contentious.”

She is admitted to practice in New York State, the United States Tax Court, the United States Court of Federal Claims, the United States District Courts for the Eastern and Southern Districts of New York, the United States Court of Appeals for the Ninth Circuit and the United States Supreme Court.  She was a senior trial attorney for the Internal Revenue Service prior to entering private practice.  She is a graduate of the University of Wisconsin (B.A.), Northwestern University (M.A.), Brooklyn Law School (J.D.) and the New York University School of Law (LL.M - Taxation).

Ms. Kaplan is a frequent speaker and writer for numerous tax conferences and publications, including Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures, and Other Strategic Alliances (Practising Law Institute, 1995 to the present), Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings (Practising Law Institute, 1998 to the present), the American Bar Association’s Annual National Institute on Criminal Tax Fraud (2010 to the present), New York University’s Tax Controversy Forum and Practising Law Institute’s International Estate & Tax Planning program (2011 to 2017), Practising Law Institute’s Nuts and Bolts of Tax Penalties (2013 to 2017), among others.  Ms. Kaplan is an active member of the Tax Sections of the American and New York State Bar Associations, The Association of the Bar of the City of New York, The American Association for Justice, and the National Association of Criminal Defense Lawyers.


Beth D. Tractenberg guides high-net-worth individuals, families, and fiduciaries in international and domestic estate planning, contested matters, estate administration, the creation and advising of exempt organizations, and drafting and negotiating prenuptial agreements. Beth, who heads Steptoe’s Private Clients practice, provides comprehensive tax, personal, and business advice to families, working closely with their family offices and other advisers. Drawing on her tax and trusts and estates experience, Beth serves clients as a personal and family adviser on numerous business, management, and related personal issues, including issues involving real estate and business holdings in the United States and abroad. Beth has extensive experience advising international clients on cross-border and pre-immigration planning, gifting, estate planning, and other tax issues. She frequently assists in resolving business disputes and sensitively guides succession planning across generations of family members. Clients value her ability to successfully balance intra-family dynamics with efficient tax planning, and The National Law Journal recently named her to its “Trailblazers in Divorce, Trusts & Estates” list.

Beth also counsels private equity and hedge fund managers on estate planning issues and has significant experience advising clients on estate planning opportunities that arise in connection with both the formation and sale of closely held businesses. In addition, Beth has created scores of nonprofit entities, obtaining tax-exempt status for each. As a board member of numerous nonprofits, Beth applies her wealth of insight to advise charitable entities on matters such as compliance and fundraising.

Beth is recognized as a thought leader in the realm of estate planning, and is frequently called on to present to groups such as the International Tax Planning Association, American Law Institute, Practising Law Institute, the Trusts and Estates Law Section of the New York State Bar Association, the Philadelphia Estate Planning Council, National Financial Partners, and the New York Society of Securities Analysts. She received her J.D. from New York University School of Law and her B.A. from Wesleyan University.


Bob Lawrence is recognized as a leading authority in both international and domestic tax, trust, succession, and personal planning matters. He concentrates on advising wealthy individuals and families with regard to international and domestic tax-efficient structures for their U.S. and global holdings with emphasis on the minimization of taxation, the management of those holdings, and the transfer of them to family members, entities, trusts and/or charities. In addition, Mr. Lawrence spends considerable time resolving disputes among family members and between families and fiduciaries.

Mr. Lawrence graduated with a B.A. from Cornell University, and he received his LL.B. and LL.M. (Taxation) from New York University School of Law.

Mr. Lawrence is a past President of The International Academy of Estate and Trust Law; a member of The American College of Trust and Estate Counsel (International Estate Planning Committee), and a member of The Society of Trust and Estate Practitioners International Committee. He is past Chairman of the International Estate Planning Subcommittee of the Tax Section of the American Bar Association. He is a member of the New York State Bar Association, Committee Member of the International Estate and Tax Planning Committee, and Member of the Association of the Bar of the City of New York. From 1982-1985, Mr. Lawrence was the Chairman of the New York City Bar Association Committee on Recruitment of Lawyers.

In recognition of his substantial experience and many professional accomplishments, Bob has been named a leading international private client and wealth management attorney by numerous independent publications and organizations, including Chambers Global (where he has ranked as a “Star” for four consecutive years and was recently referred to as “an exceptional lawyer who is extremely knowledgeable about cross-border estate planning”), Chambers USA (where he has ranked consistently in Band 1 over the years and is described as “one of the best-known names in the industry”), The Best Lawyers in America, Citywealth’s Top 100 Wealth Advisors and Managers in North America, Euromoney’s Top U.S. Tax Lawyers, Who’s Who in Law, and Who’s Who in America.


Carl Merino is based in the New York City office of Day Pitney LLP.  He represents U.S. and non-U.S. families and companies on a wide range of personal and business tax matters, including cross-border income and estate tax planning, corporate and partnership tax issues, S corporations and income taxation of trusts and estates.

Carl works extensively in the international tax arena. He advises non-U.S. clients on structuring inbound investments to minimize federal and state income and estate tax exposure. He advises U.S. clients on tax aspects of foreign investments, including anti-deferral rules, entity classification issues and reporting requirements for foreign entities and trusts.

Carl’s work in this area also encompasses pre-immigration and expatriation planning, tax issues of foreign trusts with U.S. beneficiaries, cross-border compensation and employment tax issues and corporate structuring for foreign companies setting up U.S. operations.

Carl is co-chair of the International Estate Planning Committee of the New York State Bar Association's Trusts and Estates Law Section. He frequently publishes articles on various aspects of cross-border tax planning.


John A. Terrill, II is a Partner at Heckscher Teillon Terrill & Sager, PC in West Conshohocken, Pennsylvania.  Mr. Terrill's practice largely focuses on estate planning for clients with complex assets, such as businesses, real estate, and other significant assets.  He is a nationally recognized authority on asset protection planning, which involves estate planning with attention given to the preservation and protection of assets from undue exposure to litigation or other claims.  His practice also includes charitable planning (particularly creating and operating foundations), estate settlement, and fiduciary litigation.  He is also frequently engaged as an expert witness in matters involving estate and trust litigation.  Mr. Terrill is a fellow of the American College of Trust and Estate Counsel where he currently serves as Vice President.  He was the founding chair of ACTEC's Asset Protection Committee and is a member of the College's Asset Protection and Legal Education committees.  He also formerly co-chaired ACTEC's Task Force on FATF (the Financial Action Task Force) and was ACTEC’s Pennsylvania state chair from 2012 through 2015.  He is a member of the American Bar Association and its Real Property, Trust & Estate Law, and Law Practice Management Sections; the Pennsylvania Bar Association and its Real Property, Probate, & Trust Law Section; the Philadelphia Bar Association; and the Philadelphia Estate Planning Council.  He has been listed as a top trust and estate lawyer in Philadelphia's Best Lawyers, named a Pennsylvania Super Lawyer by Philadelphia Magazine, and received the highest rating for legal ability and ethical standards from LexisNexis Martindale-Hubbell Peer Review Rating.  He continues to teach and speak on asset protection planning, the impact of FATF on law practice, and more.  He is a graduate of Dartmouth College (A.B. magna cum laude 1973) and the University of Pennsylvania Law School (J.D. cum laude 1976).


Megan R. Worrell is the Vice Chair of the Duane Morris’ Private Client Services Practice Group, and head of the group's International Practice division. She practices in the area of U.S. and international tax and wealth transfer planning, specifically assisting clients with cross-border issues to develop tax-efficient estate plans. Her work involves foreign trusts, pre-immigration and expatriation planning, planning for the purchase of U.S. property by non-U.S. persons, asset transfers, beneficiary conflicts, and compliance with federal and state estate, gift, inheritance and income tax returns. She also has extensive experience with clients who have made voluntary disclosures to the IRS, including clients disclosing overseas accounts and complying with reporting obligations for those with overseas interests.

Prior to and while attending law school, Ms. Worrell worked as a tax consultant at Arthur Andersen and Deloitte & Touche.

Ms. Worrell is admitted to practice in New York and New Jersey, and is licensed in Pennsylvania as a certified public accountant. She is a 2003 graduate of Fordham University School of Law, where she was a member of the Fordham International Law Journal, and a graduate of Widener University (M.S., Taxation, summa cum laude) and Salisbury State University (B.S., Accounting, summa cum laude). 

 


Shelly Meerovitch, JD, is a Director and Senior Vice President in the Wealth Strategies Group in Bernstein’s New York office. She brings over 20 years of expertise in international and domestic trusts and estate issues. Before joining Bernstein, Shelly was a partner of the law firm Katten Muchin Rosenman LLP in New York. She focuses on international planning, and works with our high-net-worth clients and their professional advisors to optimize structures for tax-efficient investment in the US, wealth transfer to US beneficiaries, and the creation and administration of global trusts. Shelly is a member of the State Bar of New York, and has written on many pre-immigration planning and cross-border tax issues. She is a member of the London-based Society of Trusts and Estates Practitioners (STEP). Shelly graduated Phi Beta Kappa from the University of California Los Angeles with a BA in psychology, summa cum laude, and earned a JD from Columbia Law School.


Dave is a highly experienced partner, with more than 37 years of public accounting experience with Deloitte Tax LLP, seven involving assignments outside the United States. He specializes in international taxation, assisting U.S. multinational corporations, private equity and investment management firms  with structuring and managing their tax affairs for their international operations. In this regard, he has focused on international corporate mergers and acquisitions, tax-efficient cross-border financing, cash repatriation techniques, and tax treaty matters. Dave also is a specialist on ASC 740 issues and plays a national role in assisting various Deloitte clients and client teams address this accounting standard. 

Dave also has extensive experience assisting foreign multinationals with structuring their U.S. operations, i.e. inbound tax planning, international transfer pricing and tax treaties, as well as other areas of US and international taxation in a wide variety of industries.

Dave is a frequent speaker and writer on international tax and transfer pricing issues. He was recognized as one of the country’s leading tax advisors by the International Tax Review in 2002 and by the “World’s Leading Tax Adviser Survey,” published by the Legal Media Group, in its last eight editions, the most recent of which was in 2016.

Dave obtained a Bachelor of Science in Accounting from Duquesne University and a Master in Science in Taxation from Robert Morris University.


Karen is the Deloitte Tax Global Private Client Leader as well as the Private Wealth Tax Leader for the U.S. East Region.

Karen specializes in serving international and domestic private clients, including income, estate and gift tax planning and compliance for domestic and cross-border families and their family offices, domestic and foreign trust income taxation, taxation relating to individual expatriation, and related information reporting.

Karen is a regular speaker at external tax and estate planning seminars and has authored and co-authored numerous professional articles. Karen is Chair of the AICPA Foreign Trust Task Force and a member of the AICPA Expatriation Task Force. Karen also develops and delivers numerous internal tax training programs.

Karen earned her LLM in Taxation from Georgetown University Law Center, JD from Brooklyn Law School, and both a BBA and MBA in Accounting from Pace University. Karen is a CPA and a member of the New York State Bar.


Dean Berry, Chair of the firm's Private Client Group, assists clients in developing and implementing tax-efficient strategies for the management and transfer of private wealth, with a focus on complex cross-border trust and estate planning. He works with attorneys, accountants, investment advisers and fiduciaries from around the world to provide coordinated advice to international high net worth clients.

Dean’s clients include individuals with family connections to multiple jurisdictions, individuals married to non-U.S. citizen spouses, U.S. beneficiaries of foreign trusts, U.S. shareholders of foreign corporations and foreign persons owning U.S. assets.  He also advises and assists philanthropic donors in making charitable gifts through private foundations, donor-advised funds, and charitable split-interest trusts, and counsels charitable organizations on corporate and tax matters. 

Dean is an Academician of the International Academy of Estate and Trust Law, and a member of the American Bar Association (Section on Real Property, Probate and Trust Law) and the New York State Bar Association (Trusts and Estates Section). He received his J.D., cum laude, from Harvard Law School, where he was an editor of the Harvard Law Review, and an LL.M in Taxation from the New York University School of Law.