Laurie A. Baddon focuses her practice on employment litigation and counseling. She provides trusted and strategic advice to clients of all sizes, from family offices and high-net-worth individuals to Fortune 500 companies, on day-to-day employment-related issues to ensure compliance with federal, state, and local employment laws. She advises clients on matters ranging from personnel management decisions, leaves of absence, workplace accommodations, workplace investigations, pre-litigation disputes, executive compensation, employment agreements, restrictive covenants, reductions in force, and workplace policies, procedures, and handbooks. She also conducts employment diligence in mergers and acquisitions of all sizes and advises buyers on workforce integration and risk mitigation post-closing.

Laurie defends employers in all stages of employment litigation including in class action and single plaintiff wage and hour lawsuits and in harassment, discrimination, retaliation, wrongful termination, misclassification, and breach of contract claims. She advocates for clients in federal and state courts and administrative agencies, including proceedings before the Department of Fair Employment and Housing, the Division of Labor Standards Enforcement, and the Equal Employment Opportunity Commission.

Joan-Elisse Carpentier provides legal representation in all areas of immigration and nationality law affecting individuals, corporations and other businesses. She has worked on evaluations of immigration practices of corporations, development of corporate policies and procedures for handling immigration matters and obtaining immigrant and non-immigrant visas, as well as citizenship and expatriation. Joan-Elisse assists businesses with I-9 compliance programs and provides representation during government audits and in settlement negotiations. She also provides advice concerning immigration issues during mergers and acquisitions.

Joan-Elisse represents clients in a wide variety of industries, including finance and banking, publishing, entertainment, broadcasting, pharmaceuticals, chemicals, manufacturing, technology, hospitality and energy. She works with entrepreneurs developing US businesses, and also works on behalf of US citizens and foreign nationals to obtain visas for other countries.

Joan-Elisse has written and lectured on business immigration topics for many different audiences. She has written articles on foreign hiring for Human Resource Executive Immigration Advisor and Management News, and was recently interviewed for Realtor magazine regarding EB5 foreign investments in real estate projects. Her article on employer sanctions and I-9 compliance was recently published in Bloomberg BNA – Workplace Immigration Report. She has been a featured speaker at human resources conferences and meetings sponsored by a number of clients. Joan-Elisse was a guest lecturer in 2012 and 2014 for Northwestern University School of Law’s Tax LLM Program for the International Estate Planning course. She was a featured panelist on diversity at the American Immigration Lawyers Association New York Chapter Winter Conference and participated as a roundtable speaker on practices and pitfalls of remote work for the American Immigration Lawyers Association.

Parisa M. Griess represents taxpayers in complex, high-stakes federal tax controversy matters and tax litigation. She primarily represents multinational corporations and high-net-worth individuals. She defends clients in Internal Revenue Service (IRS) examinations, IRS Appeals, alternative dispute resolution proceedings, litigation before the US Tax Court and other federal courts, and competent authority matters. She also frequently advises clients on audit risk and readiness.

In her pro bono practice, Parisa has litigated cases in the US District Court for the District of Columbia and the US Court of Appeals for the District of Columbia Circuit, defending individuals unlawfully detained by the US government.

During law school, Parisa served as a judicial intern for the Honorable Ricardo M. Urbina of the US District Court for the District of Columbia. Prior to law school, she worked at the US Department of the Treasury’s Office of Tax Policy, where she served as a financial economist and a Stanley S. Surrey Fellow.

Julie Miraglia Kwon advises wealthy individuals, families, closely held businesses, charities and corporate fiduciaries on all aspects of estate, gift and generation-skipping transfer tax planning, trust and estate administration, business succession, charitable planning and governance, and contested trust and tax matters.

Julie formerly was the Philanthropic Advisor for Stanford University, where she collaborated with the Office of General Counsel and Stanford Management Company regarding endowment and charitable trust investment, complex gifts and bequests, and contested matters. Previously, she also was a national director with Bernstein Global Wealth Management, where she developed quantitative research regarding the effect of investment volatility on wealth transfer, and was the fiduciary counsel and Legacy Planner for the Midwest Region for Bessemer Trust Company. Julie is a former member of the board of directors of the Silicon Valley Community Foundation, the largest in the country.

Julie co-authors the tax treatise, Generation-Skipping Transfer Tax (by Harrington, Plaine, Zaritsky & Kwon, for Warren Gorham & Lamont), and the Tax Management Portfolio titled Generation-Skipping Transfer Tax (by Harrington & Kwon, for Bureau of National Affairs). Julie speaks frequently before and writes regularly for professional publications and organizations, including the Wall Street Journal, Forbes, Dow Jones, Journal of Taxation, Trusts & Estates, the Heckerling Institute on Estate Planning, the Internal Revenue Service, the American Bar Association, the American Law Institute and numerous regional organizations.

While in law school, Julie was executive editor of the Yale Journal of Law & the Humanities.

David G. Noren focuses his practice on international tax planning for multinational companies. David advises clients on a wide range of “outbound” and “inbound” issues, with a particular focus on the subpart F anti-deferral rules, the application of bilateral income tax treaties, and the treatment of cross-border flows of services and intellectual property rights under transfer pricing and other rules.

Prior to joining the Firm, David served as legislation counsel to the Joint Committee on Taxation in the US Congress where he advised the House Ways & Means Committee, the Senate Finance Committee and other members of Congress on proposed international tax legislation. He played a major role in the development of several international tax bills, including those culminating in the American Jobs Creation Act of 2004.

David also advised the Senate Foreign Relations Committee on the review and ratification of several tax treaties and protocols, carried out the international tax aspects of special investigations and studies requested by members of Congress, and assisted in the Joint Committee staff’s review of large tax refunds in the international area. Prior to working in Congress, David taught in the tax program at the New York University School of Law.

David has testified in congressional hearings on international tax issues and is a frequent writer and speaker on such topics. While in law school, David was an editor of the Harvard Law Review.

Arianne R. Plasencia focuses her practice on US & international tax and estate planning matters. She provides international and US income, gift, and estate tax planning for entities and high-net-worth individuals.

Arianne works closely with multijurisdictional families and advises on inbound investment planning. As part of this work, she counsels individuals investing in the United States, trustees of trusts with US beneficiaries, individuals moving to and from the United States, and families with members residing in multiple jurisdictions. Arianne also establishes family offices, private trust companies and charitable giving vehicles. To help clients achieve their charitable goals, she creates split-interest trusts and nonprofit entities.

Arianne regularly advises clients and speaks on US tax and US information reporting issues, including the Foreign Account Tax Compliance Act and the Corporate Transparency Act.

While in law school, Arianne served as the managing editor for the Georgetown Journal of Gender and the Law.

Audrey Scott focuses her practice on advising ultra-high-net-worth individuals, families, and family offices. She counsels clients on a wide range of estate and tax planning issues, including multigenerational wealth transfer, business succession planning, philanthropy, and privacy planning.

Audrey works closely with wealthy founders and their families on cross-border transactions, international tax structures, and multijurisdictional estate planning. She is experienced in counseling entrepreneurs at every stage of their business lifecycle, from initial founding and fundraising to initial public offerings and other liquidity events.

Prior to joining the firm, Audrey served as general counsel for a single-family office, where she managed estate planning, governance, tax structuring, charitable planning, and succession planning. Her experience also includes more than a decade as a partner in large US law firms, where she served as practice head and co-chair of the family office group.

In addition to her law firm experience, Audrey worked at a registered investment advisory firm, focusing on the intersection of wealth planning and estate planning for high-net-worth clients. She also served on the board of a trust company, providing guidance on fiduciary matters and trust administration.

Steven Hadjilogiou focuses his practice on tax optimization of business operations and investments with a specific emphasis in the areas of international tax and real estate. Steven provides advice on international inbound and outbound tax planning for multinational companies, family offices, private equity and ultra-high net worth individuals. He also advises funds, family offices and ultra-high net worth individuals in connection with complex real estate structuring and investment issues, including in the areas of opportunity zone funds, 1031 transactions and qualified small business stock.

Steven has represented various Fortune 500 companies and major privately held businesses in their tax planning and supply chain projects, and also has substantial experience advising on transfer pricing, tax-related intellectual property matters, Subpart F, GILTI, foreign investment in US real property and outbound investment in real property. Steven also advises clients on pre-immigration planning and cross-border wealth succession. Steven has also worked on the taxation of partnerships and corporations, mergers & acquisitions and international corporate reorganizations.

Since 2013, Steven has been an adjunct professor of International Inbound Taxation at the University of Miami Graduate Tax Program. He is the co-chair of the annual Florida Bar/FICPA International Tax Conference. Steven has written numerous articles and presented on topics related to tax. He was a primary drafter of the amicus curiae brief submitted to the US Supreme Court on behalf of the Florida Bar Tax Section in Knight v. Commissioner in 2008.

L. Timothy Halleron focuses his practice on high-net-worth tax and estate planning matters. Tim advises individuals and family offices in planning for the preservation and transfer of wealth within families without the imposition of gift, estate or generation-skipping transfer tax.

Tim’s practice includes:

• Advising on design and drafting of estate planning documents, including wills, revocable and irrevocable trusts (including charitable trusts), family limited partnerships, shareholder agreements, and intra-family sale agreements
• Pre-liquidity event tax planning, including leveraged sales of interests in private companies to dynasty trusts, transfers to grantor retained annuity trusts, and pre- and post-sale charitable planning
• Advising on investment diversification, asset protection, and corporate and family governance issues, including the reorganization of private companies to improve the tax efficiency of those organizations
• Counseling on the formation and administration of a variety of tax-exempt and charitable entities
• Transfer situs of trusts to more favorable jurisdictions to take advantage of tax efficiencies and modernized trust laws, and advise clients with respect to state fiduciary income tax issues
• Structuring and implementing judicial and non-judicial modifications of irrevocable trusts
• Advising on the structuring and formation of private trust companies in various jurisdictions
• Preparing and reviewing estate and gift tax returns, including complex reporting and valuation issues, and negotiate settlements with the IRS on audited estate and gift tax returns
• Advising on litigation disputes between trustees and beneficiaries and in contested trust and tax matters, and consult with fiduciaries in probate and trust administration

Tim is a fellow of the American College of Trust and Estate Counsel (“ACTEC”), and Tim frequently writes and speaks on a variety of tax and estate planning subjects.

Advises single-family offices on formation, restructuring, incentive equity structures (i.e., profits interests, co-investments, and phantom equity plans), private trust companies, and investment fund creation

Counsels family offices and other investors on buy-side and sell-side transactions

Handles complex tax planning for high-net-worth individuals, families, and closely held businesses

Advises on tax controversy matters

Elise J. McGee advises high-net-worth individuals and business owners on all aspects of wealth-transfer planning, including estate and trust administration, leveraged wealth-transfer techniques, tax matters, cryptocurrency and QSBS planning, real estate transactions and closely held business matters. Elise has extensive experience working with owners of closely held businesses to develop governance and succession plans, and on corporate, tax and compliance matters relating to those businesses.

Elise specializes in the formation and operation of private trust companies, and has advised clients on these structures in multiple jurisdictions. Elise has worked with state regulators to develop customized private trust company structures for clients, including for international families. Most recently, she co-drafted Wyoming’s 2019 trust company legislation including 2021 legislative updates. Elise has analyzed SEC and regulatory compliance issues facing private trust companies, and has helped clients develop policies and procedures for their private trust companies. She also advises clients on the litigation and regulatory risks facing private trust companies and their decision-makers.

Elise works with clients, including registered investment advisers and multi-family offices, to establish and transition trusteeship to retail trust companies. She also advises retail trust companies on cryptocurrency custody matters. She helps clients structure the multi-jurisdictional relationships between trust companies, family offices and closely held businesses.

Elise speaks frequently on the subject of estate planning, state income tax strategies, digital assets and trust companies. She has lectured at the University of Wyoming College of Law and serves on the Executive Committee of the Chicago Bar Association Trust Law Committee.

While in law school, Elise was an executive editor for The Michigan Journal of Race & Law. Prior to law school, she worked as a senior research analyst for Lexecon, where she performed research and statistical analyses focusing on the application of economics to litigation.

Jonathan W. Motto focuses his practice on counseling families, family offices, business owners, executives and individuals on all aspects of estate and gift planning, wealth transfer issues, estate and trust administration, and business succession issues. His experience includes preparation and administration of wills and trusts, formation and reorganization of closely held corporations, partnerships and limited liability companies, implementation of leveraged wealth transfer techniques, and formation and operation of family offices and private trust companies.

While in law school, Jonathan served as the editor in chief of the Children’s Legal Rights Journal, president of the Student Bar Association and president of Phi Alpha Delta International. He also received a Tax Law Certificate for extensive course work in the areas of income, estate, gift and generation-skipping transfer (GST) tax.

Victoria (Tori) Pambianco Ose advises high-net-worth individuals and families on all aspects of wealth-transfer planning, including estate, gift and generation-skipping transfer tax matters, estate and trust administration, business succession and charitable giving techniques.

Tori has extensive experience designing customized estate plans for individuals and families and implementing complex wealth-transfer techniques. She also has significant experience advising clients on a variety of philanthropic issues, including the development of charitable giving strategies, structuring and negotiating large charitable gifts, and the formation and operation of charitable trusts and foundations. In addition, Tori has experience advising families with international ties and non-US business interests.

Tori regularly speaks to regional and national audiences on issues related to philanthropy and on a variety of other topics in estate planning.

Sarah advises high-net-worth clients on a broad range of testamentary and inter vivos estate planning matters. She has extensive experience drafting and customizing wills, revocable trusts and irrevocable trusts. She is fluent in the administration of complex estate planning strategies including GRATs, CLATs, QPRTs, installment sales, intra-family loans, closely-held companies, charitable vehicles and leveraging techniques. She excels at designing transactions with unique assets or to accomplish specific planning objectives. Sarah also has experience administering large and complex estates and trusts.

Sarah enjoys working with numbers and using financial models and tax projections to guide clients in their planning. She develops complex models to project the impact of wealth transfer transactions, or assess the interaction between clients’ balance sheets and their estate plans. She uses those models to spot issues that may arise during the administration phase, such as liquidity shortages, and devises and implements solutions to those problems.

Sarah distills complex transactions and concepts into simple terms, and explains them to clients in summary fashion, whether through graphics, diagrams or bullet points.

Sarah is highly approachable and adept at developing relationships with clients of all ages and backgrounds. She is well-suited to advise multi-generational families, and particularly enjoys educating younger family members about estate and asset protection planning. Sarah regularly prepares premarital agreements and advises on other family law matters that may intersect with a client’s estate planning.

While in law school, Sarah was awarded the Edward H. McDermott Scholarship. She was president and founder of the Real Property/Trust & Estates Club. She was also a co-chair of the Northwestern Student Bar Association Admissions Committee and a member of the Northwestern Journal of Law and Social Policy.

Advises clients on federal tax controversy matters and tax litigation across the technology, healthcare, and pharmaceutical sectors

Represents high-net-worth individuals and complex partnerships

Handles all stages of federal tax controversies, including audits, administrative appeals, alternative dispute resolution, and litigation

Counsels clients on domestic and international tax issues, including transfer pricing, research credits, Subpart F, and foreign tax credits

Adam K. Sherman provides legal counsel on a wide range of wealth transfer, tax, estate planning and business succession matters for high-net-worth individuals and business owners.

Adam has extensive experience structuring and implementing sophisticated wealth transfer techniques and working with owners of closely held businesses to develop customized succession plans. Adam also advises clients on a range of issues relating to the formation and maintenance of family office and private trust company structures.

Adam counsels executors, trustees and beneficiaries in all aspects of estate and trust administration, including the preparation of federal estate tax returns and judicial and non-judicial trust accountings. He has also been involved in numerous estate and gift tax audit proceedings before the Internal Revenue Service (IRS) and has successfully obtained favorable private letter rulings for his clients on a range of income and transfer tax issues.

On international matters, Adam has advised multinational families on compliance with the Foreign Account Tax Compliance Act (FATCA) and counseled US-based clients participating in the IRS’s Offshore Voluntary Disclosure Program (OVDP).

Adam has spoken extensively on estate planning topics, including wealth transfer planning, gift, estate and generation-skipping transfer (GST) tax reporting, and exercising powers of appointment.

While in law school, Adam was a staff member of the Chicago Journal of International Law, in which he has his note (on the international legal status of drone operators) published in 2004.

Thomas (Tom) P. Ward advises high-net-worth individuals and business owners on the income tax, corporate and compliance aspects of complex business and investment transactions, with a focus on family office management companies, private investment funds and complex incentive equity programs.

Tom has extensive experience in establishing and working with family offices and investment entities, ranging from first-generation entrepreneurs to multi-generational families, with net worth from $40 million to many billions of dollars, including a number of individuals listed in the Forbes 400. Tom works closely with the entire advisor team to implement the optimal structure for a particular situation and has extensive experience working with private trust company, airplane, transfer tax and security law considerations.

Tom is a frequent speaker on trends impacting family offices and high-net-worth individuals.

Ranked as “Band 1” by Chambers High Net Worth in its national Family Offices & Funds Restructuring category, clients praise Tom for being “a very thoughtful and knowledgeable attorney that truly understands the needs of an SFO. Tom’s approach is very thoughtful and always tries to find creative ways to accomplish his client’s goals.“

While in law school, he was an editor of the Michigan International Law Journal.

Bronwyn D. Andreas advises US and non-US clients in cross-border joint ventures, mergers, acquisitions, divestitures, project development and finance, and general corporate matters. Bronwyn represents clients in a wide range of industry sectors, including energy, internet, manufacturing, real estate, retail, staffing and software. She has extensive experience in the energy sector and provides broad-ranging corporate support in relation to energy industry transactions. Bronwyn also has extensive experience in structuring joint ventures in a wide range of industries. In addition, she provides advice with respect to other corporate matters, including corporate governance issues, private equity transactions and capital markets activities.

Corporate restructurings

Creditors’ rights

Distressed acquisitions

Crypto and blockchain bankruptcies

Cross-border insolvency matters

Scott A. Bowman’s practice focuses on providing personal tax and estate planning counseling to wealthy individuals and families, advising them on structuring their wealth to minimize income, estate, gift and generation-skipping transfer taxes over multiple generations. He advises on trustee and family governance structures throughout the estate and trust administration process to preserve business enterprises and manage potentially sensitive family circumstances.

Scott is experienced in handling international aspects of tax and estate planning for multi-national families, advising non-US citizens who are considering immigrating to the United States, investing into US financial and real estate markets or transferring wealth to US beneficiaries by gift or inheritance. Scott also advises US clients living or investing abroad and with regard to US expatriation.

Represents teams, owners, and investors across major US and international professional sports leagues on ownership transfers, capital raising, and M&A

Advises US and foreign-based public and private companies on M&A, joint ventures, strategic investments, and spin-offs

Handles public and private securities offerings, including IPOs

Counsels corporate boards, board committees, and executives on disclosure, SEC reporting, corporate governance, and executive compensation

Advises single-family offices on formation, restructuring, incentive equity structures (i.e., profits interests, co-investments, and phantom equity plans), private trust companies, and investment fund creation

Counsels family offices and other investors on buy-side and sell-side transactions

Handles complex tax planning for high-net-worth individuals, families, and closely held businesses

Advises on tax controversy matters

Thomas (Tom) P. Ward advises high-net-worth individuals and business owners on the income tax, corporate and compliance aspects of complex business and investment transactions, with a focus on family office management companies, private investment funds and complex incentive equity programs.

Tom has extensive experience in establishing and working with family offices and investment entities, ranging from first-generation entrepreneurs to multi-generational families, with net worth from $40 million to many billions of dollars, including a number of individuals listed in the Forbes 400. Tom works closely with the entire advisor team to implement the optimal structure for a particular situation and has extensive experience working with private trust company, airplane, transfer tax and security law considerations.

Tom is a frequent speaker on trends impacting family offices and high-net-worth individuals.

Ranked as “Band 1” by Chambers High Net Worth in its national Family Offices & Funds Restructuring category, clients praise Tom for being “a very thoughtful and knowledgeable attorney that truly understands the needs of an SFO. Tom’s approach is very thoughtful and always tries to find creative ways to accomplish his client’s goals.“

While in law school, he was an editor of the Michigan International Law Journal.