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Michelle Graham

Michelle Graham

Shareholder
San Diego D +1 619.848.2535 T +1 619.848.2500

Michelle Graham focuses her practice on estate planning and tax planning strategies for domestic and international clients. She advises U.S. and non-U.S. individuals on tax planning matters, including strategies to minimize global taxation and IRS compliance regarding foreign reporting.

Michelle works with non-U.S. individuals investing in the United States and U.S. individuals residing abroad on their U.S. tax filings and global estate planning. Her cross-border experience spans Latin America, Asia, Europe, Australia, Canada, and the Middle East. She also assists migrating clients, including corporate executives moving between states or internationally, and those retiring or acquiring second homes in California.

In addition, Michelle advises on complex planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements, and family business succession planning.

Michelle has been recognized by Chambers High Net Worth Guide in the area of Private Wealth Law – Southern California since 2020.

Kompetencje

Private Wealth Services Tax Cross-Border Tax Planning

Doświadczenie

Sukcesy i wyróżnienia

  • Listed, The Best Lawyers in America
    • Trusts and Estates, 2013-2025
    • Tax Law, 2025
    • Closely Held Companies and Family Business Law, 2025
  • Listed, Chambers High Net Worth Guide, Private Wealth Law, Southern California, 2020-2025
  • Winner, Bloomberg Tax & Accounting, "Tax Portfolio Author of the Year," for Portfolio 842 T.M., Transfers to Noncitizen Spouses, 2022
  • Listed, The Legal 500 United States, Key Lawyer, International Tax, 2020-2021
  • Listed, San Diego Business Journal, "100 Women of Influence in Law," 2025
  • Listed, Super Lawyers magazine, San Diego Super Lawyers, "Top 25 Women San Diego Super Lawyers," 2025
  • Listed, Super Lawyers magazine, Northern California Super Lawyers, 2012-2024
  • Listed, Legal Week, “Private Client Global Elite”
  • 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, International Academy of Estate and Trust Law (IAETL)
  • Fellow, American College of Trust and Estate Counsel (ACTEC)
  • Member, Board of Directors, U.S.- Mexico Bar Association (Barra de Abogados Mexico-Estados Unidos) - Tax Section
  • Member, San Diego Board of Directors, STEP (Society of Tax and Estate Practitioners)
  • Member, ACTEC
    • Chair, ACTEC International Estate Planning Committee
    • Member, ACTEC International Estate Planning Membership Committee
    • Member, ACTEC Programs Committee
    • Member, ACTEC Financial Action Task Force Committee (FATF)
  • Co-Chair, ALI CLE International Trust and Estate Planning Conference, 2019-Present
  • Member, San Diego County Bar Association - Taxation and International Law Sections
  • Member, California State Bar Association - Taxation and Tax-Exempt Organization Section
  • Member, American Bar Association
  • Former Member, Scripps Health Foundation Gift Planning Advisory Board
  • Former Member, KPBS
  • Member, San Diego Planned Giving Roundtable
  • San Diego Estate Planning Council
    • Former President
    • Former Treasurer
  • Member, University of San Diego - Planned Giving Advisory Committee
  • Former Member, San Diego Humane Society Advisory Board
  • Chairman of the Board of Directors, San Diego Arthritis Foundation Board of Directors, 2000-2001
  • Member, Arthritis Foundation's National Planned Giving Committee, 1996-2001

Kwalifikacje

Wykształcenie
  • LL.M., Taxation, University of San Diego School of Law
  • J.D., University of San Diego School of Law
  • M.A., International Business, University of San Diego
  • B.S., Southern Methodist University
Posiadane uprawnienia
  • California

Notatki Prasowe, analizy i wydarzenia

Michelle is a frequent speaker at industry conferences and events. She presents on topics such as international estate planning, foreign trusts, cross-border planning, and tax compliance at venues including the Heckerling Institute on Estate Planning, ALI CLE International Trust and Estate Planning conferences, and STEP events.

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Related Capabilities

Private Wealth Services Tax Cross-Border Tax Planning