McDermott Will & Schulte, a global law firm

William (Bill) J. Butler focuses his practice on estate planning and probate administration matters. Bill counsels family groups and individuals on all aspects of wealth transfer planning, with an emphasis on formulating estate plans that maximize and protect wealth while minimizing transfer taxes. Bill formerly served as an elected member of the Firm's Management Committee and is the immediate past global head of McDermott's Private Client group.

Bill represents many large, multigenerational family groups, and also advises with their family office executives on family office administration and structure issues. Bill regularly counsels younger generation family members on learning to be responsible wealth managers. He also assists a number of families on all legal issues involving their privately owned business, including governance matters, succession planning and shareholder agreements.

Elyse G. Kirschner advises clients on domestic and international tax and estates planning matters. Elyse’s areas of experience include charitable giving techniques, the formation and taxation of private trust companies, tax-exempt organizations and the taxation of foreign trusts.

Elyse has published and lectured on topics relating to domestic and foreign income and estate tax planning. While in law school, she was an executive editor of the New York University Law Review.

Carlyn S. McCaffrey provides legal counsel on domestic and international tax and estate planning for high-net-worth individuals. She also advises individuals and institutions on charitable planning matters. Carlyn is co-head of the Private Client practice in the Firm's New York office.

A frequent lecturer on subjects relating to tax law, trusts and estates, foreign trusts and matrimonial law, Carlyn is also an extensively published author on these topics.

Monica Asher focuses her practice on complex commercial litigation and private client litigation. She has represented clients in partnership disputes, breach of contract, antitrust and trademark infringement matters.

Monica also has a broad range of experience in estate and probate proceedings and has represented clients in will contests, trust disputes and guardianship proceedings, among other matters.

Monica has significant appellate experience, having handled multiple appeals at the federal court level and to the New York State Appellate Division and Court of Appeals.

Todd Harrison focuses his practice on white-collar and corporate defense, internal investigations, regulatory and compliance matters, and complex civil litigation in state and federal courts, including the defense of Foreign Corrupt Practices Act cases and the defense of companies and executives charged with violating various international sanctions regimes, including the US government sanctions on Iran. He has represented numerous companies facing government investigations, prosecutions and enforcement actions from both state and federal agencies, including the US Department of Justice (DOJ), US attorneys and state attorneys general offices, the Treasury Department, the Internal Revenue Service (IRS), the US Securities and Exchange Commission (SEC), the Financial Industry Regulatory Authority (FINRA), various congressional committees of the US House and Senate, the Inspectors General of numerous federal agencies, the US Alcohol and Tobacco Tax and Trade Bureau (TTB – formerly ATF), as well as the New York State Attorney General’s office, the New York State Department of Taxation and Finance and the New York State Department of Financial Services.

Todd is a critical member of McDermott’s industry-leading Cryptocurrency practice. Todd has been instrumental in gaining favorable resolutions for numerous large companies in the cryptocurrency industry, in relation to fraud and regulatory investigations by the DOJ, the SEC, the Commodity Futures Trading Commission (CFTC), the Federal Trade Commission (FTC), and the Treasury Department.

Todd has been first-chair in more than forty trials in federal and state courts and has filed appellate briefs and conducted appellate arguments in more than a dozen cases in the US Court of Appeals for the Second Circuit. Todd has been named a “Litigation Star” by Benchmark Litigation.

In August 2015, Todd was named the national “Litigator of the Week” by American Lawyer for the rare defense trial win he secured in a federal insider trading case. Todd's client was a hedge fund manager who faced 36 counts of securities fraud, wire fraud and conspiracy related to an alleged insider trading scheme. At trial in federal district court, Todd won a full acquittal of all 36 counts, vindicating his client and saving his client from a potential maximum of 25 years in jail. Todd has won on every single count of all 12 of the federal trials in which he has served as lead chair.

Previously, Todd served for more than five years as an Assistant US Attorney and Deputy Chief for the US Attorney’s Office for the Eastern District of New York and as an Assistant District Attorney for the New York County District Attorney’s Office. In 2003, the DOJ recognized Todd’s outstanding trial work in a racketeering case with the Director’s Award for Superior Performance by an Assistant US Attorney. He has handled complex and high-profile matters involving federal and state crimes, including insider trading, securities violations, sanctions violations, racketeering, conspiracy, money laundering, bank fraud, mortgage fraud, export control violations, tax fraud, bankruptcy fraud, bribery, environmental crimes, terrorist financing, mail and wire fraud, health care fraud, obstruction of justice, false statements, murder and public corruption.

From January 2011 to October 2012, Todd served as chief counsel of the Energy & Commerce Committee of the US House of Representatives, where he was responsible for oversight and investigations covering the energy, health care, telecommunications and environmental sectors. He oversaw complex investigations of private-sector companies and government agencies, including the US Department of Energy, the Federal Trade Commission, the US Commodity Futures Trading Commission, the US Department of Commerce, the US Department of Health and Human Services, the US Food and Drug Administration, the US Environmental Protection Agency, the Federal Communications Commission, the Federal Energy Regulatory Commission, the Consumer Products Safety Commission and the Nuclear Regulatory Commission.

Todd is also a member of our legal cannabis industry group. Our Cannabis Industry group is a multidisciplinary team of lawyers providing clients with regulatory, litigation, intellectual property, trade and tax services with respect to their investments and participation in the cannabis industry, all subject to the Firm’s obligations under federal and state laws and bar licensure rules.

David P. DeYoe focuses his practice on transactional matters, with emphasis on the acquisition, disposition, financing, regulatory compliance and management of aircraft for non-airline corporations and individuals. David also advises clients on commercial real estate leases, sales and acquisitions, development and financing. He is the head of the Firm's Aircraft Acquisition and Operation Group.

David represents individuals, partnerships, financial institutions, and privately and publicly held business entities. A significant portion of his practice today involves counseling clients with respect to the acquisition of whole and fractional ownership and leasehold interests in aircraft, the financing of those acquisitions, and the management and regulatory issues associated with private ownership of aircraft such as Gulfstreams, Falcons, Challengers, Citations, Global Expresses, and other jet and turbo-prop aircraft. As the leader of the aircraft team, David coordinates the purchase, ownership structure, management and operation, and tax and regulatory aspects of aircraft ownership with other members of the group. He has represented clients in connection with the unwinding of lease and financing agreements when aircraft ownership was no longer desirable. Taking advantage of his strong real estate background, David also has assisted clients in the structuring and closing of Section 1031 aircraft exchange transactions, including straight exchanges and deferred and reverse exchanges.

David's practice includes providing advice to clients on issues related to commercial and industrial leases, sales, acquisitions and exchanges of commercial and industrial properties, construction and financing of commercial and industrial facilities, land use and zoning, residential and commercial development, and sports marketing and structuring. In recent years, he has represented tenants in several of the largest office lease transactions in Chicago and the surrounding suburbs, and in leasing transactions throughout the United States and in Western Europe. Although his real estate leasing practice primarily involves the representation of tenants, David also represents landlords in many parts of the country.

David speaks frequently on a variety of aviation and real estate-related topics, and has written articles for professional organizations. Most recently, he spoke at the Second Annual China Aeroleasing Summit in Beijing on key legal issues affecting aircraft leasing transactions globally and in China and at the McDermott Will & Emery Family Office Symposium and The Northern Trust Company's Wealth Management Advice Summit on aircraft ownership and management issues.

Jay E. Rivlin has extensive experience advising ultra-high net worth individuals and families on all aspects of their personal legal needs, including domestic and international estate, gift and tax planning, administration, cross-border issues, and controversy resolution; family office administration; business succession planning; family dispute resolution; charitable giving and private foundation administration; acquisition and ownership of private aircraft; as well as guardianship and planning matters for incapacitated persons. Jay is co-head of the Private Client practice in the Firm's New York office.

He also works extensively with family offices on family office formation, administration, and governance matters. Jay blends his real-world knowledge, technical expertise and practical approach to achieve clients’ goals as simply and efficiently as possible.

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.

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.

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.

Toni Ann Kruse has a broad-based estate and wealth transfer planning practice in New York. She advises ultra-high net worth individuals and families on estate, gift and generation-skipping transfer tax issues, trust and estate administration, state fiduciary income tax planning, and charitable gifting, as well as contested trust and estate matters. She has significant experience working with multinational clients on structuring efficient ways to benefit US persons as well as inbound and outbound planning opportunities. Toni Ann regularly works with family companies, advising on governance and succession issues between generations; drafts and administers complex estate plans; implements leveraged lifetime wealth transfer techniques; and counsels fiduciaries in complex trust and estate administration matters, often involving various asset classes across several jurisdictions.

Toni Ann has published articles in publications such as Trusts & Estates Magazine, Bloomberg Tax, Law360, and the New York Law Journal. She regularly speaks at estate planning conferences on various topics and has been quoted in the Wall Street Journal, Forbes, and Reuters as an industry expert.

Travis Harrison focuses his practice on counseling individuals and families with regard to their wealth management and estate planning needs. He advises clients on the preparation of wills, trust agreements, powers of attorney, advance healthcare directives and prenuptial agreements. He provides legal counsel in connection with probating estates, analyzing estate and gift taxation matters, advising fiduciaries in connection with the administration and investment of estate and trust assets, and forming partnerships and limited liability companies.

Travis also has significant experience preparing gift and estate tax returns, and helping clients minimize gift, estate and generation-skipping transfer taxes through life insurance trusts, grantor retained annuity trusts, qualified personal residence trusts, intentionally defective grantor trusts, spousal lifetime access trusts and annual exclusion gifting.

Travis is a regular guest speaker at formative tax events, including leading tax webinars for Lorman Live, and participating in the DC Bar Estate Planning Tax Series.

While in law school, Travis was a member of the Virginia Tax Review.