McDermott Will & Schulte, a global law firm

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.

Michael (Mike) J. Sorrow focuses his practice on tax, estate planning, family business and trust and estate administration matters. Mike regularly advises wealthy individuals and families on all aspects of wealth and tax planning matters. In addition, Mike works extensively with families that control significant public and private businesses, counseling them and their family offices on matters relating to effective tax planning, succession and governance planning and the intra-family issues that arise in the management of a family business. Mike also has successfully represented taxpayers on tax controversy matters through audits, administrative appeals and litigation.

Mike is a certified public accountant. Prior to going to law school, he worked as a senior tax accountant for a Big Four accounting firm. While in law school, he served as an extern for the Honorable Amy J. St. Eve of the US District Court for the Northern District of Illinois. He also worked for Northwestern's Small Business Opportunity Center, where he assisted small business entrepreneurs on a wide variety of legal and business issues confronting their start-up enterprises.

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.

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.

Advises alcohol beverage clients on regulatory, commercial, and compliance matters

Counsels on M&A for companies buying, selling, and investing across the beverage industry

Handles audits, investigations, arbitration, and litigation tied to alcohol beverage regulatory issues

Guides legal strategy for delivery services, new beverage collaborations, and e-commerce in the alcohol sector

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.

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.

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.

Christen K. Douglas advises high net worth individuals and families regarding all aspects of their personal legal needs, including estate, gift, GST, and income tax planning, family dispute resolution, business succession planning, charitable giving, and trust and estate controversy matters. Drawing on her experience as a litigator, she is able to anticipate and avoid common missteps in planning clients’ estates that might otherwise lead to costly litigation. When litigation is necessary, Christen offers a unique perspective by understanding the highly technical aspects of estate and tax planning as well as the strategy of litigation.

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.

Eric Orsic is the co-head of the Firm’s Capital Markets and Public Companies Practice Group. Eric advises clients in the areas of mergers and acquisitions, and securities transactions and compliance. He works with publicly and privately held companies to structure and negotiate business acquisitions/dispositions. His public company transactional experience includes public equity and debt offerings, tender offers and going-private transactions.

Eric also serves as outside securities counsel to several public companies and advises on Securities and Exchange Commission (SEC) compliance matters, including periodic reporting requirements and disclosure issues. In addition, he works with public and private companies in the design and structuring of executive compensation programs such as stock and stock-based compensation plans.

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.

Jeanette Suarez Hunter advises high-net-worth individuals, families, family offices and business owners on a wide range of tax, business, succession planning and charitable-giving matters. Jeanette takes a holistic approach to helping her clients preserve their legacies and transfer wealth to future generations, while giving care to each family’s unique dynamics.

Jeanette has extensive experience working with families on ownership issues involving their privately owned business, including governance issues, succession planning, privacy protection and shareholder agreements. She also regularly counsels younger generation family members on learning to be responsible stewards of wealth.

Jeanette frequently counsels her clients on the formation and operation of family offices and private trust companies. She also has significant experience advising individual and corporate fiduciaries and trust beneficiaries in complex estate and trust administration matters.

Jeanette speaks to local and national audiences on tax and estate planning topics. Jeanette is the head of the Chicago office’s Private Client Practice Group and serves as an elected member of the Firm’s Management Committee.

James H. Cundiff advises clients on family wealth and business planning, federal estate, gift and generation-skipping tax planning, and estate and trust administration. James represents entrepreneurs, corporate executives, and other business leaders and wealthy individuals on estate and tax planning matters.

Counseling closely held businesses and family members, James is actively engaged in the structuring of family businesses as well as business control and succession planning, multi-generational wealth transfer planning, and estate plan design and implementation. James works with several single-family offices on the creation and administration of private investment pools and private trust companies. As a certified public accountant, James bridges the gaps between financial, tax and legal issues. James frequently writes and speaks on a variety of tax and estate planning subjects.

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.

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.

Katrina (Katy) Crafton Fluet advises ultra-high-net-worth individuals, families and charities on all aspects of federal and state estate, gift and generation-skipping transfer tax matters, charitable planning, estate and trust administration and succession planning for closely-held companies. Katy frequently counsels clients on the structure and implementation of complex, leveraged wealth-transfer techniques, often with a focus on state income tax planning. In addition, she has extensive experience in planning for qualified small business stock (QSBS) and cryptocurrency.

Katy currently serves as the Hiring Partner for the Silicon Valley and San Francisco Offices, and participates in McDermott’s Diversity & Inclusion and Pro Bono & Community Service committees. In addition, she currently serves on the California Lawyers Association’s Trusts and Estates Executive Committee.

Katy has lectured to regional and national audiences on a broad variety of topics in estate planning, tax reporting, the effect of spousal rights for property law and tax purposes and the impact of state legislation specific to same sex couples for federal and state transfer and income tax purposes. Katy was a recipient of the Firm’s Pro Bono and Community Service Award in 2010.

While in law school, Katy was an editor of The Elder Law Journal and a Harno Scholar.

Laurelle M. Gutierrez has a diverse practice representing high-net-worth individuals and their families with respect to all aspects of gift, estate and generation-skipping wealth-transfer tax planning, as well as trust and estate administration.

Laurelle has extensive experience in the design and implementation of sophisticated intergenerational wealth-transfer planning strategies. She advises domestic and multinational high-net-worth clients and families to develop and orchestrate innovative solutions around wealth transfer, philanthropic giving and multifaceted estate planning needs. She has advised trustees and executors with complex probate and trust administrations, including successfully representing clients in estate tax and gift tax audits.

While in law school, Laurelle served on the University of San Francisco Law Review. She frequently writes and speaks on sophisticated estate planning and fiduciary income tax issues for professional organizations, including the American Law Institute, the Heckerling Institute on Estate Planning, the State Bar of California and CalCPA.

Leigh-Alexandra Basha focuses her practice on domestic and international tax and estate planning. She counsels an affluent international client base on a wide range of sophisticated matters, including estate and trust administration, family wealth preservation, foreign trust planning, tax compliance, as well as business succession, expatriation, and pre-immigration planning. Leigh is head of the firm’s Washington, DC, Private Client Practice Group.

Leigh was an adjunct professor of wills, trusts and estates at American University Washington College of Law. She lectures and has written extensively about international tax and estate planning issues, and is editor of A Guide to International Estate Planning: Drafting, Compliance, and Administration Strategies, Second Edition.

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.

Michael L. Boykins is the office managing partner for the firm’s Chicago office. He focuses his practice on corporate finance, representing corporate and individual lenders, investors and borrowers in connection with secured and unsecured credit facilities, asset-based lending, high-yield financings, employee stock ownership plan (ESOP) financings, acquisition financings, over-the-counter derivatives, insurance industry financings, senior subordinated debt, mezzanine and venture capital transactions. Michael also represents debtor committees and secured creditors in debt restructurings and workouts.

Michael advises issuers and underwriters in debt and equity public offerings and other types of secured transactions. On behalf of insurance companies and other institutional investors, he provides counsel in connection with the private placement of debt and related equity investments and exit strategies. Michael draws on his deep experience with the structure and issuance of convertible and nonconvertible debt and equity securities, and secured and unsecured financings, to advise clients on a wide range of US and international equity derivatives transactions, including swaps and over-the-counter derivatives.

Michael is a member of the firm’s Diversity and Inclusion Committee and was past chair of the Racial and Ethnic Diversity Sub-Committee.

Neil T. Kawashima is the head of the Firm’s Private Client Practice Group and has a diverse practice, representing wealthy individuals and families in matters related to philanthropy and assisting clients with estate and wealth transfer planning, business succession and governance, and estate and trust administration. Neil’s clients include philanthropists, owners of privately held businesses, beneficiaries of long-term trusts, fiduciaries and entrepreneurs.

A significant portion of Neil’s practice is focused on philanthropic matters. He counsels individuals and families on charitable giving strategies, helping them to create tax-exempt entities, including private foundations, operating foundations, public charities, supporting organizations and social welfare organizations.

Neil also has significant experience counseling his clients on the design and implementation of charitable gift and pledge agreements, split-interest charitable trusts and other charitable giving strategies. He advises clients on issues concerning donative intent, “mission drift,” long-term governance of philanthropic vehicles and charitable components of family offices and family investment structure.

On behalf of his clients, Neil has negotiated major gifts with charitable organizations and has helped his clients identify, formulate and enforce their charitable goals. Neil has significant experience advising clients on state and federal audits related to charitable organizations and charitable giving.

Neil frequently speaks and writes on matters involving philanthropy.

Nicole M. Pearl advises clients on estate planning, wealth transfer planning, marital property agreements, business succession planning and post-death administration. Her clients include family offices, entrepreneurs and business owners, real property investors, private equity fund managers, and entertainment industry figures.

Nicole helps high-net-worth individuals pass wealth to the next generation, while minimizing their tax burden. To that end, she creates estate plans and charitable giving programs designed to meet her clients' family succession and wealth management objectives. She also advises families in the creation and ongoing administration of their family offices, and works with business owners to maintain control of their companies through buy-sell agreements or to relinquish control via responsibly conducted transition of ownership to family members or employees.

Nicole primarily works with clients throughout Southern California, but also maintains a statewide practice that includes a strong Northern California client base.

Patrick J. McCurry concentrates his practice on the corporate and tax aspects of complex business and investment transactions, with a particular focus on transactions involving single-family offices, private equity funds and other financial sponsors (on both buy and sell-side), emerging businesses, partnerships and strategic joint ventures, limited liability companies and closely held corporations.

Patrick has extensive experience in working with single-family offices in connection with the formation and/or restructuring of family offices and private trust companies, the creation of investment funds, the establishment of incentive equity programs for key employees and related income tax planning.  He also routinely works on complex tax planning for high-net-worth individual and families, tax structuring healthcare services transactions and tax controversy matters.

Patrick is Co-Leader of the Firm’s Closely Held and Passthroughs Affinity Group.

Ranked as “Band 1” by Chambers High Net Worth in its national Family Offices & Funds Restructuring category, clients praise Patrick for being “a lucid communicator, even of incredibly complex tax and legal concepts.” Other clients note that Patrick “brings a level of knowledge and expertise in family office and partnership taxation” and he “never brings up an issue without thinking about multiple potential solutions.”

While in law school, Patrick served as an extern for the Honorable Ronald A. Guzman, US District Court for the Northern District of Illinois. He also was a member of the Loyola University Chicago Law Journal.

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.

Richard (Dick) A. Lang delivers the Firm’s wide array of legal services to many of the wealthiest individuals and families in the United States. He concentrates on wealth transfer and income tax planning for venture capital and entrepreneurial clients, as well as counseling for family offices.

Dick has extensive experience fashioning customized trusts and navigating the many issues that arise in “decanting” old, irrevocable trusts into new trusts that better reflect clients’ current goals. Additional areas of experience include charitable planning and planning for owners of art. His decades of work helping high-net-worth individuals and families address their myriad personal and tax issues have placed him on a national short list of practitioners with the experience and judgment suitable for the most demanding private clients.

Dick maintains an office in the Firm’s Chicago office and is a frequent visitor to the Firm’s Silicon Valley and New York offices, enabling him to provide efficient and effective counsel almost everywhere his clients have financial, professional and personal interests. He lectures frequently on a variety of estate planning subjects and was an early contributor to the development of zCalc™, an Excel add-in that delivers sophisticated spreadsheet functions for estate planners.

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.

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.

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.

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.