プロフィール
Michelle Graham focuses her practice on estate planning and tax planning strategies for domestic and international clients. She advises U.S. and non-U.S. individuals on tax planning matters, including strategies to minimize global taxation and IRS compliance regarding foreign reporting.
Michelle works with non-U.S. individuals investing in the United States and U.S. individuals residing abroad on their U.S. tax filings and global estate planning. Her cross-border experience spans Latin America, Asia, Europe, Australia, Canada, and the Middle East. She also assists migrating clients, including corporate executives moving between states or internationally, and those retiring or acquiring second homes in California.
In addition, Michelle advises on complex planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements, and family business succession planning.
Michelle has been recognized by Chambers High Net Worth Guide in the area of Private Wealth Law – Southern California since 2020.
取扱分野
受賞歴・所属団体
- Listed, The Best Lawyers in America
- Trusts and Estates, 2013-2025
- Tax Law, 2025
- Closely Held Companies and Family Business Law, 2025
- Listed, Chambers High Net Worth Guide, Private Wealth Law, Southern California, 2020-2024
- Listed, The Legal 500 United States, Key Lawyer, International Tax, 2020-2021
- Listed, Super Lawyers magazine, Northern California Super Lawyers, 2012-2024
- Listed, Legal Week, “Private Client Global Elite”
- Rated, AV Preeminent® 5.0 out of 5.0
- Academician, International Academy of Estate and Trust Law (IAETL)
- Fellow, American College of Trust and Estate Counsel (ACTEC)
- Member, Board of Directors, U.S.- Mexico Bar Association (Barra de Abogados Mexico-Estados Unidos) - Tax Section
- Member, San Diego Board of Directors, STEP (Society of Tax and Estate Practitioners)
- Member, ACTEC
- Chair, ACTEC International Estate Planning Committee
- Member, ACTEC International Estate Planning Membership Committee
- Member, ACTEC Programs Committee
- Member, ACTEC Financial Action Task Force Committee (FATF)
- Co-Chair, ALI CLE International Trust and Estate Planning Conference, 2019-Present
- Member, San Diego County Bar Association - Taxation and International Law Sections
- Member, California State Bar Association - Taxation and Tax-Exempt Organization Section
- Member, American Bar Association
- Former Member, Scripps Health Foundation Gift Planning Advisory Board
- Former Member, KPBS
- Member, San Diego Planned Giving Roundtable
- San Diego Estate Planning Council
- Former President
- Former Treasurer
- Member, University of San Diego - Planned Giving Advisory Committee
- Former Member, San Diego Humane Society Advisory Board
- Chairman of the Board of Directors, San Diego Arthritis Foundation Board of Directors, 2000-2001
- Member, Arthritis Foundation's National Planned Giving Committee, 1996-2001
学歴・資格・言語
- LL.M., Taxation, University of San Diego School of Law
- 法務博士, University of San Diego School of Law
- M.A., International Business, University of San Diego
- B.S., Southern Methodist University
- カリフォルニア州