
Profil
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
Doświadczenie
- Speaker, 60thAnnual Heckerling Institute on Estate Planning, 01.12.26
- Speaker, What Even You Need to Know About Foreign Trusts, Assets and Beneficiaries, ACTEC 2025 Summer Meeting, 06.18.25
- Speaker, Introduction to Cross Border Estate Planning, USC Gould School of Law 2025 Tax Institute, 01.27.25
- Speaker, 2024 Annual Meeting of the California Tax Bar and California Tax Policy Conference, 11.06.24
- Speaker, Top 10 Things Domestic Partners Need to Know About International Estate Planning, Cross-Border Estate Planning, 10.15.24
- Presenter, When a Grantor Trust Isn't So Great: Planning for and with Non-Grantor Trusts and Partial Non-Grantor Trusts, ACTEC Summer Meeting 2024, 06.20.24
- Presenter, Nuts and Bolts of International Estate Planning - Part 2, STEP Los Angeles Meeting, 04.23.24
- Presenter, International Trusts and Estates: The Nuts and Bolts of Cross-Border Planning, STEP Los Angeles Meeting, 02.05.24
- Co-Presenter, The Nitty-Gritty of Foreign Trust Taxation, 58th Annual Heckerling Institute on Estate Planning Conference, 01.11.24
- Presenter, Foreign Trusts: What You Don't Know Can Hurt You, 58th Annual Heckerling Institute on Estate Planning Conference, 01.11.24
- Presenter, Cross-Border Planning for Clients with Ties to the US and Israel, STEP Wyoming International Estate Planning Conference, 10.07.23
- Presenter, Second Home: Castle or Hassle?, 19th Annual Jerry A. Kasner Estate Planning Symposium Event, 10.05.23
- Co-Presenter, The Nuts and Bolts of Cross-Border Planning, ALI CLE International Trust and Estate Planning 2023 Webcast, 06.29.23
- Panelist, Happily Ever After (Or Not), The International Academy of Estate and Trust Law Annual Conference, 05.22.23
- Presenter, Inbound Planning, ABA Tax Midyear Conference: Estate and Gift/Fiduciary Income Tax Panels, 02.11.23
- Presenter, Planning for U.S. Persons with Foreign Assets and/or Foreign Beneficiaries, The Regents of the University of California Continuing Education of the Bar, 10.19.22
- Presenter, Planning for Non-U.S. Citizen Spouses, 51st Annual Estate Planning Seminar Estate Planning Council of Portland, Inc., 02.04.22
- Co-Presenter, Pre-Immigration Planning - Client Counseling Considerations, New York State Bar Association's 16th Annual International Estate Planning Institute Webinar, 10.08.20
- Presenter, Tax and Estate Planning for U.S. Persons with Foreign Assets, STEP USA Webinar, 06.17.20
- Co-Presenter, Thinking of Naming a Foreign Person as Fiduciary? Think Twice. Beneficiaries Living Abroad? Check Thrice, ACTEC 2020 Annual Meeting, 03.06.20
- Panelist, Compliance Obligations and Planning Issues for U.S. Clients with Foreign Income and Investments, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Panelist, Developments in Tax Transparency, Anti-Money Laundering Rules, Transparency of Beneficial Ownership, and Ethics, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Panelist, Inbound Planning Issues for Nonresident Alien Individuals, Nonresident Investors and Outbound U.S. Citizens and Residents, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Panelist, Planning and Ethics Issues for the International Estate Planner, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Panelist, Planning for Investment into the United States, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Panelist, Planning for the Business Owner: U.S. Clients Who Own Non-U.S. Business Interests, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Panelist, Planning for U.S. Clients Who Are Beneficiaries of Foreign Trusts, ALI CLE International Trust and Estate Planning 2019, 11.14.19
- Co-Presenter, International Estate and Gift Taxation, American Bar Association Real Property, Trust and Estate Law Section (ABA RPTE) Webinar, 09.17.19
- Co-Presenter, U.S. Income Taxation of Foreign Trusts, California Lawyers Association, 02.26.19
- Co-Presenter, Lose the Fear of the Foreign - Practical Planning Strategies, 53rd Annual Heckerling Institute on Estate Planning, 01.16.19
- Presenter, Prepare for Global Wealth: Demystifying Planning for U.S. Persons with Foreign Assets, 53rd Annual Heckerling Institute on Estate Planning, 01.16.19
- Proposal for Certain Foreign Entities to Be Treated as Trusts, Tax Notes, 10.21.24 | Published Article
- IRS Removes One of Four Options to Correct Foreign Reporting, Accounting Today, 11.09.20 | Published Article
- Estate Tax Planning for U.S. Citizens/Residents with International Assets (Part 2), ALI-CLE Estate Planning Course Materials Journal, 04.01.19 | Published Article
- Estate Tax Planning for U.S. Citizens/Residents with International Assets (Part 1), ALI-CLE Estate Planning Course Materials Journal, 02.02.19, Volume 25 Issue 1 | Published Article
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
- 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
- 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
- California