Michelle B. Graham's practice emphasizes estate planning and tax planning strategies for both domestic and international clients.
As a member of the Private Wealth and Exempt Organization practice group, Ms. Graham's practice emphasizes all aspects of tax and estate planning, estate and trust administration, and tax-exempt charitable matters. Ms. Graham has considerable experience in advising both U.S. and non-U.S. clients on tax planning matters, including planning and implementing strategies to minimize global taxation.
Ms. Graham has done a substantial amount of work for migrating clients, including corporate executives moving from state to state and abroad and those choosing to retire or have a second home in California. She also has been involved in sophisticated planning for family businesses, including structuring and implementing intra-family sales, buy-sell agreements and family business succession planning.
Memberships
American College of Trust and Estate Counsel.
International Academy of Estate and Trust Law - Academician.
American Bar Association.
California State Bar Association - Taxation and Tax-Exempt Organization Section.
San Diego County Bar Association - Taxation and International Law Sections - Past Chairman of the International Law Section.
U.S.-Mexico Bar Association (Barra de Abogados México-Estados Unidos) - Tax Section - Board of Directors.
San Diego Humane Society Advisory Board - Past Board Member.
Arthritis Foundation's National Planned Giving Committee (1996-2001).
San Diego Arthritis Foundation Board of Directors - Chairman of the Board of Directors (2000-2001).
KPBS Planned Giving Committee - Chairman.
San Diego Planned Giving Roundtable.
San Diego Estate Planning Council - Treasurer.
University of San Diego - Planned Giving Advisory Committee.
Society of Tax and Estate Planning Practitioners.
Recognition
Martindale-Hubbell® AV Rating.
Industries
Nonprofit Corporations
Action Sports
Publications / Presentations
Select Linked Articles
01 | 01 | 2011 Transworld Business
Preparing For an Exit - Succession Planning
03 | 29 | 2010 San Diego Business Journal
Estate Planning for the Business Owner
03 | 19 | 2010 Legal e-Update
Treasury Department Issues Proposed Regulations on FBARs
01 | 05 | 2010 Legal e-Update
The New IRS Wealth Squad Is Coming in 2010 - Are You Ready?
Media Presence / Articles About Attorney / Attorney Contribution
06 | 25 | 2009 New Practice
Luce Forward Announces New Business Succession Planning Team
All Authored Works
Co-Author: "Preparing For an Exit - Succession Planning" - Transworld Business - January 2011.
Co-Author: "Estate Planning for the Business Owner, Part I: Planning for Succession at Death" - San Diego Business Journal - Wealth Management & Succession Planning Supplement: "Restoring the Legacy" - March 29, 2010.
Co-Author: "Estate Planning for the Business Owner, Part II: Lifetime Transfers" - San Diego Business Journal -Wealth Management & Succession Planning Supplement: "Restoring the Legacy" - March 29, 2010.
Co-Author: "Treasury Department Issues Proposed Regulations on FBARs" - Luce Forward e-Update - March 19, 2010.
Co-Author: "The New IRS Wealth Squad Is Coming in 2010 - Are You Ready?" - Luce Forward Legal e-Update - January 5, 2010.
Co-Author: "Amnesty Aids Those Who Avoid Tax With Offshore Arrangements" - Los Angeles Daily Journal - February 25, 2003.
Co-Author: "New Money-Laundering Act May Impact Attorney-Client Relations" - Los Angeles Daily Journal - April 23, 2002.
Co-Author: "Collection Army" - Los Angeles Daily Journal - January 23, 2001.
Co-Author: "U.S. IRS Issues Regulations Impacting U.S. Persons Transferring Property to Foreign Trusts" - Tax Notes International - November 13, 2000.
Co-Author: "Location Limbo" - Los Angeles Daily Journal - August 22, 2000.
Co-Author: "Foreign Bounty" - Los Angeles Daily Journal - February 22, 2000.
Presentations
Presenter: "International Tax and Estate Planning Update" - Merrill Lynch Advisory Meeting - San Diego, CA - February 15, 2012.
Presenter: "You Have a Foreign Trust - When Trusts are Deemed Foreign Trusts and the Tax and Reporting Impolicatoins of Foreign Trusts" - Super STEP Conference (Society of Trust and Estate Practioners) - Irvine, CA - January 25, 2012.
Co-Presenter: "How to Structure Mexican Real Estate Holdings for the U.S. Citizen" - Arizona Estate Planning Council November Meeting - Phoenix, AZ - November 7, 2011.
Presenter: "Marital Deduction Planning for Non-Citizen Spouses" - International Trust and Estate Planning Conference Presented by ALI ABA - San Francisco, CA - August 18, 2011.
Presenter: 4th Annual STEP Pacific Rim Conference - Santa Monica, CA - May 12, 2011.
Presenter: "Estate Planning for the International Clients and Investors: Tax, Estate and Probate Planning- Non-US Citizen Spouses, Resident Aliens and Non-Resident Aliens; Planning Issues When Investing in Mexico" - North County Estate Planning Council April Meeting - Del Mar, CA - April 5, 2011.
Presenter: "How to Hold the Title to the Ski Chalet in Switzerland and the Bank Account in France: Nuts and Bolts Issues in International Estate Planning" - ACTEC Presentation - March 12 and 13, 2011.
Presenter: "Estate and Charitable Planning for the Business Owner" - Planning Seminar presented by the Office of Gift Planning - San Diego - January 12, 2011.
Moderator: "Cross-Border Tax and Estate Planning Across the Pacific (Asia, The United States and Canada); Analysis of Case Study Illustrating Typical Two-Country Planning Situations" - The 3rd Annual STEP Pacific Rim Conference - Santa Monica, CA - May 6 and 7, 2010.
Panelist: "Drafting Trusts Under the Laws of Jurisdictions Other Than the Domicile of the Settlor(s)" - The 3rd Annual STEP Pacific Rim Conference - Santa Monica, CA - May 6 and 7, 2010.
Moderator: 2009 Annual Meeting and CLE Conference - U.S.-Mexico Bar Association - November 11-13, 2009.
Lecturer: "Tax and Estate Planning Strategies for Non-U.S. Persons Investing in the U.S" - San Diego County Bar Association - October 14, 2008.
Lecturer: "International Estate Planning for the Asian Family with U.S. Ties" - Pacific Rim Advisory Committee Meeting - Seoul, South Korea - October 2007.
Panelist: "International Estate Planning for the Asian Family" - International Bar Association - Singapore - October 2007.
Panelist: "International Estate Planning & Investing Issues" - Estate Planning Council of San Diego - November 2006.
Lecturer: "What Every Financial Planner Should Know About Estate Planning" - The National Association of Personal Financial Advisors - October 2006.
Lecturer: "Cross Border Estate Planning and Probate Succession Law" -SDCBA Mexican Liaison - November 2005.
Lecturer: "Practical International Estate Planning: Including Planning for Non-U.S. Citizen Spouses" - SDCBA - May 2005.
Lecturer: "Nuts and Bolts of Charitable Planning" - SDCBA - April 2005.
Panelist: "Estate Planning" Women's Day, National Estate Planning Week, Arthritis Foundation - January 1998.
Lecturer: "Legal Aspects of Starting and/or Expanding Your Business" - SCORE, U.S. Small Business Administration - 1996.