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Lawrence H. Heller counsels individuals and members of their families on matters relating to domestic and international estate and income tax planning. Many of his clients are high net worth individuals. Lawrence writes and lectures extensively on subjects relating to domestic and international wealth transfer techniques and has testified before the House Ways and Means Committee Subcommittee on Oversight in 1995 on proposed legislation to tax U.S. citizens who renounce their citizenship and long-term resident aliens who relinquish their U.S. resident status.


  • Domestic and International Estate Planning
  • Income Tax Planning for Individuals
  • Charitable Organizations and Private Foundations
  • Family Business Succession Planning
  • Certified Tax Specialist


Recognition & Leadership

  • Listed, The Best Lawyers in America, Trusts and Estates, 2008-2024
  • Listed, Chambers High Net Worth Guide, 2017 and 2021-2023
  • Listed, Super Lawyers magazine, Southern California Super Lawyers, 2004-2023
  • Listed, Legal Week, "Private Client Global Elite," 2018 
  • Listed, Chambers USA Guide, 2007-2009, 2011-2016
  • Recipient, Founder’s Award, STEP (Society of Trust and Estate Practitioners), December 2012
  • Selected by Citywealth as one of the top 54 leading lawyers in the category of North America’s Leaders in Private Wealth Management.
  • Rated, AV Preeminent® 5.0 out of 5.0

°AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

  • Academician, The International Academy of Estate and Trust Law
  • Fellow, American College of Trust and Estate Counsel
  • Member of Society of Trust and Estate Practitioners (STEP)
  • Past Chair and Founder, Society of Trust and Estate Practitioners (STEP) - Los Angeles Branch
  • Past Chair, STEP USA
  • Past U.S. Council Representative, Society of Trust and Estate Practitioners (STEP) Limited
  • Past Chair, International Bar Association, Committee 5, Individual Tax, Estate Planning, Wills, Trusts and Succession
  • Past Chair, Los Angeles County Bar Association, Foreign Tax Committee, Section of Taxation
  • Member, American Bar Association
  • Member, Century City Bar Association
  • Board Member, John W. Carson Foundation, Board of Directors
  • Board Member, The Broad Stage Board of Directors


  • J.D., University of Colorado Law School, 1969
  • LL.M., Taxation, New York University, 1970
  • California
  • Colorado
  • U.S. District Court for the Central District of California
  • U.S. Tax Court