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Erin L. Fraser

Associate

San Francisco

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Erin Fraser focuses his practice on private client matters. He advises global and US family offices and ultra-high-net-worth individuals on strategic planning around wealth transfers and preservation, including the formation of trusts and new entities to hold real estate or other investments, the establishment and management of private trust companies, information and beneficial ownership reporting, and charitable entities and giving.

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Results
  • Created a customized, complex private trust company, serving as trustee of trusts with more than $1 billion in assets
  • Provided Foreign Account Tax Compliance Act compliance analysis and advice for international private wealth structures involving non-US trusts, private trust companies, and investment companies
  • Structured and implemented foreign and domestic estate plans for multijurisdictional families
  • Coordinated the preparation of a federal estate tax return for a substantial US estate and advised on other post-death trust administration issues
  • Advised a charitable organization on withdrawal from the California registry of charities and fundraisers and the windup of operations
  • Negotiated the termination of a split-interest trust with the California Attorney General’s Office and the correction of an erroneous delinquent registration status
  • Advised on the Internal Revenue Service examination of a California charitable entity and secured a no-change close to the exam*

*Matter handled prior to joining the firm

Recognitions
  • Best Lawyers in America, Trusts and Estates, 2027
  • Super Lawyers, Northern California Rising Star, 2020 and 2021
  • The Best Lawyers in America, Ones to Watch in Trusts and Estates, 2020–2023
Capabilities and industries
Private Client Family Office & Private Trust Companies Family Office Capital & Investment Strategies International Estate Planning
Regional markets
United States
Community
  • Jewish Community Federation and Endowment Fund of San Francisco, Professional Advisor’s Network, steering committee member
Credentials
Education
  • New York University School of Law, LLM, Taxation
  • University of Minnesota Law School, JD, Economics & Political Science
  • University of Rochester, BA
Admissions
  • California
  • New York
Courts/Agencies
  • US Tax Court
  • US District Court for the Eastern District of Wisconsin