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Michael Foster counsels clients on a wide range of matters related to domestic and international tax planning, estate planning and commercial law. His clients include business enterprises in the fields of media and entertainment, sports, technology, e-commerce, real estate and other privately-held businesses in a variety of industries. He advises nonprofit and charitable organizations on tax and other legal matters. His clients also include executives, entrepreneurs, family offices, investors, entertainers, authors, athletes and high-net-worth individuals. He has experience advising and structuring start-up companies in film and television production, music, technology, e-commerce, real estate development, branding, licensing, and international trade. He has wide-ranging experience handling inbound and outbound international tax planning for business enterprises and individuals.


  • Domestic and international income tax planning
  • Domestic and international estate planning
  • Individual, partnership, and corporate taxation
  • Tax controversies and litigation
  • Tax-exempt organizations
  • Business transactions and commercial law
  • Start-up businesses


Recognition & Leadership

  • Listed, The Best Lawyers in America, Tax Law, 2016-2024
  • Listed, Super Lawyers magazine, Southern California Super Lawyers, 2006-2007, 2010-2018


  • LL.M., Taxation, New York University School of Law, 1981
  • J.D., cum laude, Wayne State University, 1980
  • B.S., Wayne State University, 1977
  • California
  • New York
  • U.S. Tax Court