Michelle Graham

Private Wealth Services

Tax

Cross-Border Tax Planning

Michelle Graham focuses her practice on estate planning and tax planning strategies for domestic and international clients. She advises U.S. and non-U.S. individuals on tax planning matters, including strategies to minimize global taxation and IRS compliance regarding foreign reporting.

Michelle works with non-U.S. individuals investing in the United States and U.S. individuals residing abroad on their U.S. tax filings and global estate planning. Her cross-border experience spans Latin America, Asia, Europe, Australia, Canada, and the Middle East. She also assists migrating clients, including corporate executives moving between states or internationally, and those retiring or acquiring second homes in California.

In addition, Michelle advises on complex planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements, and family business succession planning.

Michelle has been recognized by Chambers High Net Worth Guide in the area of Private Wealth Law – Southern California since 2020.

Academician, International Academy of Estate and Trust Law (IAETL)

Fellow, American College of Trust and Estate Counsel (ACTEC)

Member, Board of Directors, U.S.- Mexico Bar Association (Barra de Abogados Mexico-Estados Unidos) - Tax Section

Member, San Diego Board of Directors, STEP (Society of Tax and Estate Practitioners)

Member, ACTEC

Chair, ACTEC International Estate Planning Committee

Member, ACTEC International Estate Planning Membership Committee

Member, ACTEC Programs Committee

Member, ACTEC Financial Action Task Force Committee (FATF)

Co-Chair, ALI CLE International Trust and Estate Planning Conference, 2019-Present

Member, San Diego County Bar Association - Taxation and International Law Sections

Member, California State Bar Association - Taxation and Tax-Exempt Organization Section

Member, American Bar Association

Former Member, Scripps Health Foundation Gift Planning Advisory Board

Former Member, KPBS

Member, San Diego Planned Giving Roundtable

San Diego Estate Planning Council

Former President

Former Treasurer

Member, University of San Diego - Planned Giving Advisory Committee

Former Member, San Diego Humane Society Advisory Board

Chairman of the Board of Directors, San Diego Arthritis Foundation Board of Directors, 2000-2001

Member, Arthritis Foundation's National Planned Giving Committee, 1996-2001

LL.M., Taxation, University of San Diego School of Law

J.D., University of San Diego School of Law

M.A., International Business, University of San Diego

B.S., Southern Methodist University