Principal
CurrentI am a member of the Private Client Services group within the National Tax Department in Washington, D.C. I advise high net worth individuals on technical cross-border tax issues including: US individual income tax, pre-immigration planning, US investment by nonresident aliens, expatriation, structuring purchases of US real property, establishing foreign trusts, taxation of foreign trusts with US beneficiaries, trust taxation, US foreign information reporting, voluntary disclosures, and estate tax planning matters.In addition, I regularly advise individuals and corporations with respect to domestic tax issues including determining whether stock satisfies the requirements to be treated as qualified small business stock under I.R.C. 1202 and planning with respect to new I.R.C. 199A.I am a co-author of the chapter on International Compliance Consideration for the Individual Client in the treatise: A Guide to International Estate Planning, published by the ABA, Real Property Trust & Estate (RPTE) Law section in 2014. I also co-author the annual income tax publication: EY Tax Guide. In addition, I contribute annually to the multi-volume annual update series, Recent Developments in Estate Planning, in The Tax Advisor published by the AICPA. More recently, I co-authored two articles discussing I.R.C. 1202.