The International Academy of Estate and Trust Law


2024 Academy Roster

The following list is for reference and non-marketing purposes only. Use of the list for marketing purposes is strictly prohibited.
 
 
Michelle B. Graham
Greenberg Traurig, LLP
12830 El Camino Real
Suite 350
San Diego, CA 92130
U.S.A.

Phone: 1 619.848.2535
Email: michelle.graham@gtlaw.com

Experience
Michelle B. Graham’s practice emphasizes estate planning and tax planning strategies for both domestic and international clients. As co-head of the Private Client Services 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.
 
Recognition
  • Martindale-Hubbell® AV Rating
  • Best Lawyers in America®: 2014 (Trusts and Estates)
  • San Diego Super Lawyers - Most Recent Listing: 2013 (Estate Planning & Probate, International)
Education
  • LL.M. (Taxation), University of San Diego, 1997
  • J.D., University of San Diego School of Law, 1995
  • M.A. (International Business), University of San Diego, 1992
  • B.S. (Economics), Southern Methodist University, 1989
Bar Admissions
California
 
Court Admissions
U.S. District Court for the Southern District of California
 
PRACTICES:
  • Private Client Services
    • International Estate Planning
    • Estate and Tax Planning
    • Business Succession Planning
  • Corporate
    • Tax
  • Tax-Exempt and Nonprofit Organizations
INDUSTRIES:
  • Action Sports
  • Nonprofit Organizations
CIVIC ACTIVITIES:
  • 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
 
PROFESSIONAL ACTIVITIES:
  • 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
  • Society of Tax and Estate Planning Practitioners
Publications:
  • Co-Author: "Preparing For an Exit - Succession Planning" - Transworld Business - January 2011.
  • Co-Author: “Estate Planning for the Business Owner" - San Diego Business Journal – Wealth Management & Succession Planning Supplement: "Restoring the Legacy" – March 29, 2010.
  • Co-Author: “Treasury Department Issues Proposed Regulations on FBARs” - March 19, 2010.
  • Co-Author: “The New IRS Wealth Squad Is Coming in 2010 - Are You Ready?” - 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.
Seminars And Presentations:
  • Presenter: "Planning for U.S. Clients with Foreign Property," ALI CLE International Trust and Estate Planning, The Revere Hotel Boston Common, Boston, Massachusetts, Oct. 10 - 11, 2013.
  • Panelist: "Understanding Consequences of Transfers of Title in Unfamiliar Jurisdictions," ACTEC 2013 Western Regional Meeting, Ritz-Carlton, Half Moon Bay, California, Aug. 30 - Sept. 1, 2013.
  • Presenter: "Charitable Estate Planning: Support Your Favorite Charity or Shi-Tai United Fund, Save Taxes, and Transfer Assets to your Children," Taiwanese Chamber – National Conference, Westin Atlanta Airport Hotel, Atlanta, Georgia, June 20 - 23, 2013.
  • Presenter: "Foreign Ownership of Land in Mexico; Fideicomisos and United States Reporting Matters," ACTEC, Washington D.C., October 2012.
  • Presenter: "International Trust and Estate Planning: Marital Deduction Planning for Non-Citizen Spouses," ALI CLE, Toronto, Canada, August 22-23, 2012.
  • Presenter: "Foreign Trust Versus Domestic Trust," U.S. - Mexico Current Trends in International Cross Border and Estate Planning, Riding New Reporting, Tax and Legal Challenges, Foreign Trusts, Amicorp, San Diego, August 2, 2012.
  • Presenter: "International Estate and Income Tax Planning," YMCA, June 6, 2012.
  • 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.




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