J. Cira Luo ^‡

Cira focuses her practice on estate, gift, and generation-skipping transfer (GST) tax planning for ultra-high-net-worth individuals, with an emphasis on minimizing transfer tax exposure.

She designs customized estate plans and prepares a broad range of planning documents. Cira also assists clients in modifying irrevocable trusts through decanting, mergers, and nonjudicial settlement agreements, aligning structural changes with income, estate, and GST tax considerations.

Her practice includes advising on foreign trust compliance, trust administration, and complex estate tax filings, such as Forms 706 and 709. She frequently handles GST exemption allocations and extension requests under Sections 6166 and 6161.

Additionally, Cira counsels on premarital planning and entity formation, and has experience establishing private foundations under Section 501(c)(3).