Anne O'Brien is a well-regarded and highly-skilled trust and
estate practitioner who joined Caplin & Drysdale as a Member in 2013.
The cornerstone of Ms. O'Brien's practice involves advising domestic and international private clients on safeguarding their personal and business interests. She offers counsel on matters relating to estate planning, trust and estate administration, and related areas of federal and state tax law. These areas include transfers of family wealth to succeeding generations, settlement negotiations in large estate controversies, family trust matters, and charitable tax planning. Additionally, Ms. O'Brien assists high-net-worth individuals (HNWIs) and families in structuring their U.S. and global holdings, as well as the transfer of those holdings to family members, trusts, charitable organizations, and other entities.
Services
As a fellow of the American College of Trust and Estate Counsel (ACTEC) and an academician of The International Academy of Estate and Trust Law, Ms. O'Brien is among an exclusive group of lawyers uniquely qualified to help clients preserve their assets on a global scale. Her noteworthy matters include:
● Counsel various members of a wealthy multinational family with respect to structure and ownership of assets, premarital planning, expatriation issues and general estate planning.
● Coordinate probate proceedings for and Internal Revenue Service (IRS) audit of a large estate with significant assets held in trusts involving multiple jurisdictions in both common and civil law countries.
● Represent a large Washington, D.C., estate in an IRS audit involving conservation easement and valuation issues in connection with closely-held business assets.
● Prepare private letter ruling request for trustee of large marital trust to address concerns that distributions from the trust will be treated as a disposition under Section 2519 of the Internal Revenue Code.
● Represent U.S. beneficiary's interest in Swiss estate involving Swiss succession, Lichtenstein foundation and BVI trusts.
● Prepare comments to proposed revenue ruling on private trust companies and meeting with IRS on behalf of private bank.
● Counsel Isle of Man trust company in matter involving appropriate characterization of trust for which it was a trustee and contribution thereto.
● Advise large Florida estate involving closely-held business assets with underlying real property interest subject to lawsuit initiated by nephews of decedent (settled by mediation).
● Represent numerous wealthy estate planning clients, including multinational and U.S. families owning family holding companies (family limited partnership and family limited liability companies), closely-held businesses held through tiered corporate and partnership structures and real estate assets.
Admissions & Education
ADMISSIONS
District of Columbia Maryland
EDUCATION
J.D., American University Washington College of Law, 1988, magna cum laude
M.B.A., The George Washington University, 1976 B.A., University of New Mexico, 1967
Recognitions & Noteworthy
HONORS & RECOGNITIONS
● Chambers High Net Worth Guide, Private Wealth Law, D.C. and USA: Eastern Region, 2016-Present
● Chambers USA, 2011-2012, 2014-2016
● The Legal 500, Recommended, 2014, 2015, 2018-2020
● Best Lawyers in America, Women in the Law, Trust and Estates, 2016; Listed 2006-Present
● Super Lawyers, Top 50 Women, 2008; Washington, D.C., 2008-Present
● Expert Guides' World's Leading Women in Business Law, 2013-Present
● Expert Guides' The Best of the Best, Trusts and Estates, 2014
● Expert Guides' Trusts and Estates Practitioners, 2009
● The Washingtonian, Top Money Advisers, 2014; Top Wealth Advisers, 2016; Best Financial Advisers, 2019; Top Lawyer, 2004-Present
● Who's Who Legal, Private Client, Recommended, 2015, 2020-Present
● Fortune Magazine, Women Leaders in the Law, 2014
● Legal Week, International Trusts and Private Client Elite, 2012
● Legal Times, Leading Lawyer, 2004
Professional Activities & Affiliations
PROFESSIONAL ACTIVITIES
● Member, Board of Trustees, Mills College in Oakland, California
● Academician, The International Academy of Estate and Trust Lawyers
● Member, American Bar Association, Section of Taxation and Section of Real Property, Trust and Estate Law
● Fellow, American College of Trust and Estate Counsel (ACTEC)
● State Chair, District of Columbia, 2008 - 2013
● Chair, International Estate Planning Committee, 2009 - 2013
● Chair, International Membership Committee, 2009 - 2012
● Member, DC Estate Planning Council
● Member, Tax Management Estate, Gifts, and Trusts Advisory Board
● Past Chair, Estates, Trusts and Probate Section, District of Columbia Bar
● Founding Board Member, National Center for Family Philanthropy
● Advisory Board Member, William Wendt Center for Loss and Healing
Newsroom & Publications
NEWS
Tax Notes Quotes Caplin & Drysdale Alert on FinCEN Proposes Rules
Tax Notes, 12.27.2021
Caplin & Drysdale Attorneys Listed as "Best Lawyers In America" Awards & Rankings | 08.19.2021
Chambers High Net Worth Guide Recognizes Caplin & Drysdale Private Client Attorneys Awards & Rankings | Chambers High Net Worth Guide, 08.06.2021
Super Lawyers® Names Caplin & Drysdale Attorneys Among D.C.'s Most Prominent Practitioners Awards & Rankings | Super Lawyers, 04.29.2021
Washingtonian Recognizes Caplin & Drysdale Attorneys Among Washington's Top Lawyers Awards & Rankings | The Washingtonian Magazine, 11.19.2020
Who's Who Legal Names Anne O'Brien as Global Leader in Private Client Awards & Rankings | 09.01.2020
Caplin & Drysdale Earns Top Ranking in 2021 "Best Lawyers in America" Awards & Rankings | U.S. News & World Report, 08.20.2020
Caplin & Drysdale Attorneys Recognized by Chambers High Net Worth Guide for Private Wealth Law Awards & Rankings | Chambers High Net Worth Guide, 07.10.2020
17 Caplin & Drysdale Attorneys Recognized in 2020 Legal 500 Ranking Awards & Rankings | The Legal 500, 07.06.2020
Caplin & Drysdale D.C. Attorneys are Recognized by Super Lawyers® Awards & Rankings | Super Lawyers, 05.04.2020
Beth Kaufman and Anne O'Brien Named Best Financial Advisers in Washingtonian Magazine Awards & Rankings | The Washingtonian Magazine, 12.04.2019
Caplin & Drysdale Attorneys Listed as "Best Lawyers In America" Awards & Rankings | 08.15.2019
Chambers High Net Worth Guide Recognizes Caplin & Drysdale as Top-Notch Law Firm for Private Wealth Law Awards & Rankings | Chambers High Net Worth Guide, 08.14.2019
The Legal 500 Recognizes 19 Caplin & Drysdale Attorneys Awards & Rankings | The Legal 500, 06.04.2019
Super Lawyers® Recognizes 22 Caplin & Drysdale Attorneys in D.C. Awards & Rankings | Super Lawyers, 04.22.2019
Caplin & Drysdale Honors the Women of the Firm
Caplin & Drysdale, 03.08.2019
Accounting Today Quotes Beth Kaufman and Anne O'Brien on IRS Chief Rettig's Potential Response to Trump Tax Investigation
Accounting Today, 10.04.2018
Caplin & Drysdale Improves Ranking in 2019 "Best Lawyers in America" Awards & Rankings | 08.15.2018
Caplin & Drysdale Attorneys Advance in Chambers Ranking for Private Wealth Law Awards & Rankings | Chambers High Net Worth Guide, 07.23.2018
2018 Legal 500 Distinguishes 18 Caplin & Drysdale Attorneys, Firm Renews "Top-Tier Firm" Ranking for Tax Controversy
Awards & Rankings | The Legal 500, 05.31.2018
18 Caplin & Drysdale Attorneys Recognized by Super Lawyers in D.C. 04.23.2018
Anne O'Brien and Clark Armitage Listed Among Top 30 U.S. Lawyers by Euromoney Awards & Rankings | Euromoney Expert Guides, 03.02.2018
Chambers Lists Caplin Lawyers as Leaders in Private Wealth Law Awards & Rankings | Chambers High Net Worth Guide, 09.15.2017
Caplin & Drysdale Earns Top Ranking in 2018 "Best Lawyers in America" Awards & Rankings | 08.15.2017
7 Caplin & Drysdale Lawyers Listed as Leaders in Their Field by Expert Guides Awards & Rankings | Expert Guides, 07.25.2017
Caplin & Drysdale Lawyers Listed Among D.C.'s Most Prominent Practitioners Awards & Rankings | Super Lawyers, 04.27.20
Beth Kaufman and Anne O'Brien Named Leading "Women in Business Law" for Trusts and Estates Awards & Rankings | Expert Guides, 09.08.2016
Best Lawyers in America Lists 18 Caplin & Drysdale Attorneys Awards & Rankings | U.S. News & World Report, 08.15.2016
Caplin & Drysdale Attorneys Listed as "Leaders in Their Field" for Private Wealth Law Awards & Rankings | Chambers High Net Worth Guide, 06.24.2016
Three Caplin Lawyers Distinguished by Best Lawyers
Awards & Rankings | Business Edition of Best Lawyers, 06.21.2016
Super Lawyers Recognizes Caplin & Drysdale Lawyers from Several Practice Areas Awards & Rankings | Super Lawyers, 04.26.2016
Patricia Lewis and Anne O'Brien Named in 2016 "Best of the Best" Global Ranking Awards & Rankings | Expert Guides, 04.05.2016
Washingtonian Names Beth Kaufman and Anne O'Brien Among 2016 Top Wealth Advisers Awards & Rankings | The Washingtonian Magazine, 03.21.2016
U.S. News & World Report Quotes Anne O'Brien on Advice Financial Advisors Give Their Clients
U.S. News & World Report, 01.29.2016
Anne O'Brien Named a Leading Practitioner in Who's Who Legal Awards & Rankings | Who's Who Legal, 12.23.2015
Washingtonian Names Caplin & Drysdale Attorneys Among Washington's Top Lawyers Both | 11.19.2015
Caplin & Drysdale Lawyers Listed Among World's Leading Women in Business Law Awards & Rankings | Expert Guides, 07.28.2015
Clients and Peers Distinguish Caplin & Drysdale in Chambers' Rankings Awards & Rankings | Chambers USA, 05.19.2015
Super Lawyers Lists Caplin & Drysdale Lawyers Both | Caplin & Drysdale, 04.23.2015
Beth Kaufman and Anne O'Brien Named Top Estate Attorneys in Washingtonian Magazine Awards & Rankings | The Washingtonian Magazine, 10.30.2014
Fortune Lists Caplin & Drysdale Lawyers Among Leaders in the Law Awards & Rankings | Fortune Magazine, 10.06.2014
Caplin & Drysdale Lawyers Chosen as "The Best of the Best USA" for 2014 Awards & Rankings | 09.16.2014
Caplin & Drysdale Lawyers Earn Best Lawyers Ranking Awards & Rankings | 08.21.2014
Guide to World's Leading Women in Business Law Lists Caplin & Drysdale Lawyers Awards & Rankings | Expert Guides, 07.29.2014
Clients and Peers Recommend Caplin & Drysdale in 2014 Legal 500 Ranking Awards & Rankings | The Legal 500, 07.01.2014
Caplin & Drysdale Earns Top Honors in 2014 Chambers USA Awards & Rankings | Chambers USA, 05.28.2014
The Washington Post Lists Caplin & Drysdale Attorneys Among the Top Attorneys in D.C. Awards & Rankings | The Washington Post, 04.30.2014
Washingtonian Recognizes Caplin & Drysdale Attorneys Among Washington's Best Lawyers Awards & Rankings | Washingtonian Magazine, 12.03.2013
Caplin & Drysdale Lawyers Listed in World's Leading Women in Business Law Awards & Rankings | Expert Guides, 11.08.2013
Caplin & Drysdale Enhances Tax Practice with Three Lateral Hires Press Releases | 10.01.2013
SPEAKING ENGAGEMENTS
Anne O'Brien Presents at Inaugural Mid-Atlantic Fellows Institute New York, NY, 09.12.2019
PUBLICATIONS & ALERTS
Ready or Not, It's Time for Transparency FinCEN Proposes Rules to Implement Beneficial Ownership Reporting Requirements
International Tax Alert | 12.17.2021
2021 Ushers in Decreased D.C. Estate Tax Exemption, Potential Additional Probate and Estate Tax Legislation Private Client Alert | 01.05.2021
Timely Estate Planning Techniques, Including "May Day" GRATs Private Client Alert | 04.30.2020
"May Day" GRATs: An Excellent Estate Planning Opportunity Private Client Alert | 04.30.2020
Estate and Gift Tax Return Due Dates Not Postponed Private Client Alert | 03.27.2020
UPDATE: Gift Tax Return Due Date Now July 15, 2020 Private Client Alert | 03.27.2020
Congress Takes the Stretch Out of IRAs (and Other Retirement Assets) Private Client Alert | 01.06.2020
UPDATED: Year-End Charitable Giving Ideas: IRA Rollovers and "Bunching" Charitable Deductions Private Client Alert | 11.28.2018
IRS Adds Foreign Trust Information Reporting to Compliance Campaign Program Tax Alert | 06.01.2018
2018 Ushers In New Estate Planning Opportunities and Pitfalls Private Client Alert | 01.18.2018
Tax Plans Compared (December 2016) Individual Income Tax Private Client Alert | 12.05.2016
Possible Repeal of the Estate Tax in 2017 Private Client Alert | 12.05.2016
Maryland Estate Tax Exemption Set to Rise Private Client Alert | 05.16.2014
2014 Estate Planning: Should I Take Advantage of Portability? Private Client Alert | 12.23.2013
Letters of Wishes and Protectors as Devices to Further the Settlor's Purposes
Article | A Guide to International Estate Planning, American Bar Association, 2nd Ed., 01.01.2013
No Time Like the Present for Gifting: Tax Relief Act Planning Opportunities Article | Advisory, 02.08.2012
Federal Estate and GST Tax Repeal Article | Advisory, 01.19.2010
Wealth Transfer Strategies for Turbulent Times Article | Advisory, 12.09.2008