Melissa (Moszkowski) Price focuses her practice on domestic and international tax and estate planning matters. She advises clients on estate, gift, generation-skipping transfer and income tax issues, trust and estate administration, wealth transfer techniques and charitable planning.

Melissa has significant experience with international tax and estate planning. She advises trustees of foreign trusts with US beneficiaries, individuals moving to and from the US, and families with members residing in multiple jurisdictions. She regularly advises on US information reporting issues.

Prior to working at McDermott, Melissa worked in the corporate tax department at another large firm in New York.

M. Read Moore provides legal counsel on all aspects of estate planning, estate and trust administration, tax controversy, and privately owned business governance and succession planning. He has considerable experience in the international aspects of the private client practice, including inbound investment and wealth transfers to the United States, the US tax and legal aspects of non-US private company and wealth management structures, and US tax compliance for clients with global investments and assets.

From his base in the San Francisco Bay area, Read works with clients across the United States and around the world on innovative planning and tax and non-tax controversies for private companies, domestic and foreign trusts, and wealthy family groups. Read speaks frequently at national and international conferences and is a recognized authority on domestic and international estate planning and tax issues.

• Advises US and non-US multinationals on corporate and international tax matters
• Guides clients through acquisitions, dispositions, post-acquisition integrations, and internal cross-border restructurings
• Advises on intangible holding companies, financing structures, supply chain planning, foreign tax credits, and cash repatriation strategies

Advises US and non-US multinationals on corporate and international tax matters

Counsels on domestic and cross-border acquisitions, dispositions, restructurings, and liquidations

Guides publicly traded and privately held companies on spin-offs Represents clients in obtaining private letter rulings and other IRS guidance

Allison Wilkerson focuses her practice on employee benefits matters. She has extensive experience handling issues pertaining to the Employee Retirement Income Security Act of 1974 (ERISA) and employee stock ownership plans (ESOPs).

With respect to ERISA, Allison focuses on compliance issues and the Internal Revenue Code related to employee benefits, including qualified plans, nonqualified plans, and executive and deferred compensation. While advising employers on the design, implementation and administration of tax-qualified retirement plans and nonqualified retirement plans, Allison provides relevant guidance as to administrative and operational matters, and assists clients with various benefit plan correction programs offered by the Department of Labor (DOL) and Internal Revenue Service (IRS). Allison also has advised employers with respect to issues raised in connection with corporate mergers, acquisitions and divestitures as they relate to the various benefit plans maintained by the affected corporate entity or entities.

Allison focuses her ESOP practice on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies. She has been involved in hundreds of transactions, including leveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs using private equity. She has advised employers on the implementation of nonqualified plans and executive compensation arrangements that complement the employee ownership structure and culture inherent in an ESOP-owned company. Allison also represents independent fiduciaries in their role as purchaser in an ESOP transaction as to their legal duties with respect to their representation of ESOP participants and beneficiaries.

Allison writes and speaks frequently on ERISA and ESOP issues.

Ted Becker is co-head of McDermott Will & Schulte’s ERISA Litigation practice and a Fellow of the American College of Employee Benefits Counsel.  He focuses his practice on litigation under ERISA and related federal and state actions, and defense of government investigations and audits relating to employee benefit, health and welfare, and retirement plans brought by the US Department of Labor, the Internal Revenue Service, and the US Department of Justice. He is a leading voice and nationally recognized practitioner in this complex practice area.

He has represented public and private companies that sponsor employee benefit, health and welfare, and retirement plans governed by ERISA, and their directors and officers and plan fiduciaries, as well as service providers to ERISA plans and plan sponsors. He has extensive experience in Employee Stock Ownership Plans (ESOPs) and has defended some of the highest profile lawsuits involving ESOPs, helping to define the landscape of the evolving law relating to ESOPs.

Ted has a considerable experience in trial and appeals courts, including arguing before the United States Supreme Court and several United States Circuit Courts of Appeals. He also has represented clients in arbitration proceedings. He has represented clients across the full spectrum of litigation, from avoidance, dispute resolution and pre-litigation planning, through dispositive motions, discovery, trial and appeal.

Ted’s clients include a number of Fortune 500 companies. He represents both public and private organizations, as well as non-profit organizations.

Carol A. Harrington advises clients on a variety of matters, including estate, gift and generation-skipping tax issues, closely held businesses and succession planning, family office structures and issues, private trust companies, private foundations, trust and estate administration, and contested trust and tax matters. Carol is the former global head of McDermott’s Private Client Practice.

As a national authority on the federal generation-skipping tax, Carol has advised attorneys, tax professionals, executors, trustees and other nationwide on this issue. She is co-author of a tax treatise, Generation-Skipping Transfer Tax (Harrington, Kwon & Zaritsky), the author of the BNA Tax Management Portfolio, Generation-Skipping Transfer Tax, and has published many articles on the federal generation-skipping tax. Carol speaks frequently before professional and industry groups on tax, estate planning and succession issues.