Lawrence H. Heller
GreenbergTraurig
1840 Century Park East, Suite 1900
Los Angeles, CA 90067
U.S.A.
Phone: 310 586 7709
Fax: 310 586 0209
Email: hellerl@gtlaw.com
Lawrence H. Heller focuses his practice on counseling individuals and members of their families on matters relating to domestic and international estate and income tax planning. Many of his clients are high net worth individuals. Lawrence writes and lectures extensively on subjects relating to domestic and international wealth transfer techniques and has testified before the House Ways and Means Committee Subcommittee on Oversight in 1995 on proposed legislation to tax U.S. citizens who renounce their citizenship and long-term resident aliens who relinquish their U.S. resident status. Areas of Concentration - Domestic and International Estate Planning
- Income Tax Planning for Individuals
- Charitable Organizations and Private Foundations
- Family Business Succession Planning
- Certified Tax Specialist
Professional & Community Involvement - U.S. Council Representative, Society of Trust and Estate Practitioners (STEP) Limited
- Chair and Founder, Society of Trust and Estate Practitioners (STEP) - Los Angeles Branch
- Chair, STEP USA
- Academician, The International Academy of Estate and Trust Law
- Fellow, American College of Trust and Estate Counsel
- Past Chair, International Bar Association, Committee 5, Individual Tax, Estate Planning, Wills, Trusts and Succession
- Past Chair, Los Angeles County Bar Association, Foreign Tax Committee, Section of Taxation
- Member, American Bar Association
- Member, Century City Bar Association
- Board of Directors, John W. Carson Foundation
- Board Member, The Broad Stage Board of Directors
Awards & Recognition - Listed The Best Lawyers in America, Trusts and Estates, 2008-2014
- Listed, Super Lawyers magazine, Southern California Super Lawyers, 2004-2013
- Listed, Chambers USA Guide, 2007-2009, 2011-2013
- Recipient, Founder’s Award, STEP (Society of Trust and Estate Practitioners), December 2012
- Selected by Citywealth as one of the top 54 leading lawyers in the category of North America’s Leaders in Private Wealth Management.
- Named by The Los Angeles Business Journal as one of the Top 100 Lawyers, 2009
- Named by The Los Angeles Business Journal as one of the Top 5 Trusts and Estates Lawyers, 2009
- Rated, AV Preeminent® 5.0 out of 5
AV®, BV®, AV Preeminent® and BV Distinguished® are registered certification marks of Reed Elsevier Properties Inc., used under in accordance with the Martindale-Hubbell certification procedures, standards and policies. Articles, Publications & Lectures Articles - Author, "Advising the Multinational Family," STEP U.S.A. Journal, Issue 6, June, July 2008
- Author, "Proposed Regulation Section 26.2663-2 and the Application of the Generation-Skipping Transfer Tax to Transfers by Nonresident Aliens," International Tax & Business Lawyer, Volume 12, 1994
Speeches - Speaker, "Cross Border Trust and Tax Planning for Expatriate U.S. Persons and Non-U.S. Persons Living and/or Investing in the USA", STEP New Zealand Conference, Auckland, New Zealand, October 30, 2013
- Conference Co-Chair, "Cross Border Estate, Income Tax, Business and Investment Planning for High Net Worth
- Individuals, their Families, Businesses and Trusts," 6TH Annual STEP Pacific Rim Conference, Los Angeles, CA;Panel Chair and Speaker: Panel 3-Conflicts Between Divorce Decrees (Or Forced Heirship Law) and Trusts; and Panel 7-Case Studies in Planning for Individuals Changing Residency and/or Citizenship, May 4, 2013
- Speaker and Moderator, "9th Annual International Estate Planning Institute," New York Bar Association, New York,NY, March 14-15, 2013
- Speaker, "International Compliance Update: New FAQs for the 2012 IRS Offshore Voluntary Disclosure Program, New Procedure for Certain U.S. Citizens Residing Overseas to Satisfy Delinquent Filing Obligations, and New Procedures to Resolve Certain Foreign Retirement Plan Issues," presented by Society of Trust and Estate Practitioners, Los Angeles, CA, July 18, 2012
- Conference Co-Chair and Speaker, "Cross Border Estate Tax, Business and Investment Planning for High Net Worth Individuals, their Families and Businesses," 5th Annual STEP Pacific Rim Conference, Santa Monica, CA, May 3 & 4, 2012
- Discussion Leader, "Major Issues Confronting Wealthy Families and Their Professional Advisors, from Extra-Territorial Taxation to Succession Planning", Paris Roundtable hosted by Hottinger & Partners SA, Paris, France, September 8-9, 2011
- Speaker, "Cross-Border Succession," International Academy of Estate and Trust Law Annual Meeting, Mexico City, Mexico, May 26, 2011
- Conference co-Chair, Speaker, "Cross Border Estate Tax, Business and Investment Planning for High Net Worth Individuals, their Families and Businesses," 4th Annual STEP Pacific Rim Conference, Santa Monica, CA, May 12-13, 2011
- Speaker, "Tax Information Exchange Agreements," 12th National STEP Canada Conference, Canada, June 7-8, 2010
- Conference co-Chair, speaker, "Cross Border Estate Tax, Business and Investment Planning for High Net Worth Individuals, their Families and Businesses," 3rd Annual STEP Pacific Rim Conference, Santa Monica, CA, May 6 & 7, 2010
- Speaker, "Town Hall Meeting on the Obama Greenbook Tax Proposals," presented by Society of Trust and Estate Practitioners (STEP), Santa Monica, CA, June 17, 2009
- Conference Co-Chair, speaker, "Cross Border Estate Tax, Business and Investment Planning for High Net Worth
- Individuals, their Families and Businesses," 2nd Annual STEP Pacific Rim Conference, San Francisco, CA, May 7th and 8th, 2009
- Speaker, "Succession Planning for the Family-Owned Business," presented by Continuing Education of the Bar of California (CEB), Wilshire Grand, Los Angeles, CA, April 24, 2009,
- Speaker, "International Tax and Financial Reporting Obligation for Individuals", Society of Trust and Estate Practitioners (STEP), Bryan Cave LLP, Santa Monica, CA, February 10, 2009
- Speaker, 2008 International Tax and Business Conference, California CPA Education Foundation, Sheraton Anaheim, Anaheim, CA, December 9, 2008
- Speaker, "Tax and Estate Planning for the Multinational Family," 2008 Annual Meeting of the California Tax Bar and California Tax Policy Conference, Grand Hyatt, San Francisco, CA, November 6, 2008
- Speaker, "New Exit Tax Imposed on Former U.S. Citizens and Green Card Holders Effective June 17, 2008", STEP Los Angeles, Bryan Cave LLP, Santa Monica, CA, July 15, 2008
- Conference Co-Chair and Speaker, "Estate Planning for Cross Border Families In and Around the Pacific Rim," STEP Pacific Rim Conference, San Francisco, CA, March 13-14, 2008
- Speaker, "Succession Planning for the Family-Owned Business," presented by Continuing Education of the Bar of California (CEB), Beverly Hilton, Beverly Hills, CA, March 28, 2008 and Irvine Crown Plaza, Irvine, CA, February 23,2008
- Speaker, "Emerging Issues in Estate Planning – Selected U.S. Topics" 2008 Society of Trust and Estate Practitioners (STEP) International Winter Conference, London, England, November 30, 2007
- Speaker, "U.S.- Canada Cross Border Planning," 2007 Society of Trust and Estate Practitioners (STEP) National Conference, Toronto, Canada, June 7-8, 2007
- Speaker, "U.S. – Canadian Estate Planning," Third Annual International Estate Planning Institute, presented by the New York State Bar Association, New York, NY, May 3-4, 2007
- Speaker, "The View From the USA," Fifth Symposium on the Challenge to Trusts: New Rules – New Opportunities, presented by Society of Trust and Estate Practitioners (STEP), London, England, April 18-19, 2007
- Speaker, "International Wealth Transfer Practice: Planning Issues and Techniques," presented by California State Bar and the California Tax Policy Committee, San Jose, CA, November 3-5, 2006
- Speaker, "Civil Unrest – Planning for Beneficiaries in Civil Law Countries – i.e. Israel, France, Spain", a one day conference presented by Jewish Community Foundation, Sherman Oaks, CA, July 5, 2006 and Beverly Hills, CA, June 27, 2006
- Speaker, Crossborder Estate, Financial and Asset Planning Conference, presented by The State Bar of California, International Law Section, Marina Del Rey, CA, June 15, 2006
- Co-Chair and Speaker, Global Family Wealth Conference, a two-day conference presented by Offshore Investment, London, England, March 29-30, 2006
- Speaker, "Succession Strategies for the Family Business: Planning Issues and Techniques," a three-day conference presented by ALI - ABA Course of Study on Advanced Estate Planning Techniques, Maui, HI, February 23-25, 2006
- Panel Chair, "Tax Incentives in Latin America, Tax Incentives / Disincentives to Latin American Investment Abroad," presented by the Taxation Section of the International Bar Association’s Legal Practice Division, The Marriott Biscayne Bay, Miami, FL, March 17-18, 2005
- Chair, Moderator and Speaker, "International Wealth Transfer Practice," a three-day conference on International Estate Planning presented by the Committees on Individual Tax and Estate Planning, Wills, Trusts and Succession; Closely Held and Growing Business Enterprises; and Real Estate Law of the Legal Practice Division of the International Bar Association, Mandarin Oriental Hyde Park Hotel, London, England, March 7-9, 2005
- Chair, Moderator, Speaker, "Cross-Border Trust Planning (for Individuals) In and Around the Pacific Basin," presented by the International Bar Association and Individual Tax and Estate Planning, Wills, Trusts and Succession, Auckland, New Zealand, October 25, 2004
- Speaker, "Domestic Asset Protection (Advance Course of Study)," presented by the Continuing Education of the Bar, California, Hyatt Regency, Los Angeles, CA, November 5, 2004
- Speaker, "Succession Planning for the Successful Family-Owned Business," presented by the Continuing Education of the Bar, California and co-sponsored by the State Bar of California Business Law Section, Wilshire Grand Hotel & Centre, Los Angeles, CA, August 7, 2004 and Coast Anaheim Hotel, Anaheim, July 17, 2004
Education J.D., University of Colorado Law School, 1969 LL.M., Taxation, New York University, 1970 Admitted to Practice - California
- Colorado
- U.S. District Court for the Central District of California
- U.S. Tax Court
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