An estate and business planning attorney and former international banker, Mr. Sega's practice involves advising closely-held corporations and high net worth individuals on estate, gift and retirement planning issues. He focuses on business succession planning, family limited partnerships, split-interest trusts, charitable planning, estate planning for employee compensation, executive benefits and life insurance and international estate planning issues. Mr. Sega has been quoted in the Wall Street Journal regarding his extensive experience with Cryonics and Personal Revival Trusts.
Mr. Sega assists U.S. and foreign clients in selecting tax-efficient estate planning techniques to coordinate charitable, wealth planning and testamentary objectives.
Significant Matters
Designed and implemented transfer of large closely-held communications company to client's family without loss of voting control at a finally determined transfer tax value of less than 1% of the pre-planning value of the business.
Obtained IRS recognition of multi-million dollar private operating foundations, obtained favorable IRS rulings on charitable foundation "split-ups," creation of inter vivos and testamentary charitable split-interest trusts, charitable easements, and reduction of both transfer and income taxes by using qualified retirement plan assets to satisfy charitable bequests. Succeeded in obtaining favorable Federal legislation regarding charitable conservation easements on behalf of national environmental association.
Negotiated favorable settlement of multi-million dollar international estate tax audit with the National Office of the Internal Revenue Service.
Activities
Mr. Sega served as the Chair of the Committee on Fiduciary Income Tax and currently serves as the Chairman of the Subcommittee on Grantor Trusts of the Committee on Estate and Gift Tax of the American Bar Association's Section on Taxation. He is a member of the Tax Section of the District of Columbia Bar. Mr. Sega is active in the D.C. Estate Planning Council, where he served as both Director and Past President. He taught International Taxation as an Adjunct Faculty Member of the Columbus School of Law from 1993-1995, and is currently a member of the Adjunct Faculty at Georgetown University Law School where he teaches Estate and Gift Taxes. In this capacity, Mr. Sega received the Charles Fahy Distinguished Adjunct Faculty Award for 2008-2009. Mr. Sega is a Fellow of the American College of Trust and Estate Counsel.
News
May 3, 2012, Washington, DC edition of Super Lawyers 2012 honors 18 Venable attorneys
November 29, 2011, 11 Venable attorneys included in Washingtonian's "Washington's Best Lawyers"
September 14, 2011, 75 Venable attorneys listed in The Best Lawyers in America® 2012
May 2, 2011, Washington, DC edition of Super Lawyers 2011 honors 17 Venable attorneys
January 4, 2011, Chris Sega and Stef Tucker named among the area's Best Estate Attorneys by Washingtonian magazine
August 23, 2010, 65 Venable attorneys receive 2011 Best Lawyers honors
November 23, 2009, 13 Venable attorneys included in Washingtonian's "Washington's Top Lawyers"
November 5, 2009, Best Lawyers recognizes 24 Washington-area Venable attorneys in Washington Post supplement
September 1, 2009, Chris Sega quoted in Taxanalysts.com story on recent Tax Court LLC ruling
January 5, 2009, Four Venable partners recognized by Washingtonian magazine as area's top estate planners
August 25, 2008, Fifty-nine Venable Attorneys Earn Best Lawyers in America Honors
September 12, 2007, Fifty-five Venable Attorneys Earn Best Lawyers in America Honors
May 12, 2007, Chris Sega and Jeanne Newlon Appointed Chair and Vice Chair of ABA Section of Taxation Fiduciary Income Tax Committee
October 2, 2006, Forty-Seven Venable Lawyers Cited Among The Best Lawyers in America
April 27, 2006, Seventeen Venable Lawyers Cited Among "Best Lawyers in America" in the Washington Area
October 5, 2005, Forty Venable Lawyers Cited Among "Best Lawyers in America"
December 2, 2004, Christopher Sega Named Fellow of the American College of Trust and Estate Counsel
November 24, 2004, 14 Venable attorneys named "Top Lawyer" by Washingtonian
Honors
Listed in Who's Who in American Law (2005-2010)
Listed in The Best Lawyers in America for Trusts and Estates (Woodward/White, Inc.)
Selected for inclusion in District of Columbia Super Lawyers 2007 - 2012
Recognized as one of the Top Estate Planners in Washington, D.C. (Washingtonian Magazine, 2004-2010)
Recognized in 2004, 2009, 2010 and 2011 by Washingtonian magazine as one of "Washington's Top Lawyers"
AV® Preeminent™ Peer-Review Rated by Martindale-Hubbell
Publications
2006, Practical Estate Planning, Inside the Minds: Maximizing the Value of Trusts & Estates
A. Christopher Sega
Aspatore Books' Leading Lawyers Series
Summer 2000 to 2003, Current Developments in Income, Gift, Estate and Generation-Skipping Transfer Tax
A. Christopher Sega
The Tax Lawyer
Summer 2003, Estate and Gift Taxes
A. Christopher Sega, Douglas L. Siegler Jordan L. Klingsberg
The Tax Lawyer
Summer 2001, Important Estate and Gift Tax Developments in 2001
A. Christopher Sega
The Tax Lawyer
December 23, 1998, Beware the Risks of Family Partnerships
A. Christopher Sega
The Legal Times
Events/Speaking Engagements
Mr. Sega's representative speeches include quarterly presentations on current developments in Income, Estate, Gift and Generation-Skipping Transfer Tax, for the American Bar Association, Section on Taxation, Fiduciary Income Tax Committee.
Past Events
November 2, 2011 - November 4, 2011, "Estate Planning 101: Practical Strategies for Estate and Gift Planning" for ALI-ABA
A. Christopher Sega
October 12, 2011, "Preparing Your Middle-Market Company for a Sale," hosted by Venable LLP
Charles J. Morton, Jr., Paul T. Kaplun, A. Christopher Sega, Brian S. Masterson, James P. Dvorak
May 2, 2011, "The World Is Flat: Cross-Border Planning or Inbound, Outbound and Rebound" at the Association for Advanced Life Underwriting (AALU) Annual Meeting
A. Christopher Sega
January 2009, "Inbound, Outbound and Rebound: Section 679 and Income Taxation of Foreign Trusts"; ABA Tax Section Mid-Year Meeting; San Antonio, Texas
A. Christopher Sega
May 23, 2007, 35th Annual University of Richmond Estate Planning Seminar
A. Christopher Sega
October 2006, Divide and Conquer: Asset Protection and Split Interest Trusts," at the Fall Meeting of the American Bar Association, Section of Taxation
A. Christopher Sega
August 20, 2004, National Training Conference for Estate and Gift Tax Attorneys
A. Christopher Sega
May 5, 2004, Strategies You Can Use for 2004: Investment, Tax and Estate Planning Update
A. Christopher Sega
March 10, 2004, Professional Advisors Breakfast
A. Christopher Sega
January 5, 2004 - January 9, 2004, 38th Annual Heckerling Institute on Estate Planning
A. Christopher Sega
2004, "Defined Value Clauses" for the 38th Annual Heckerling Institute on Estate Planning
A. Christopher Sega
June 26, 2003, Creating A Positive Philanthropic Experience
A. Christopher Sega
May 2002, "Installment Sales to Grantor Trusts and Recent Developments Affecting the Technique" for the American Bar Association, Section on Taxation
A. Christopher Sega
May 2002, "Grantors Serving As Fiduciaries" for the American Bar Association, Section on Taxation
A. Christopher Sega
November 23, 1999, "Issues Relating to the Change of Trust Situs" for the D.C. Bar
A. Christopher Sega
(Also at Rockville, Maryland Office)