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International Estate & Tax Planning 2013

 
Author(s): Dean C. Berry, Robert C. Lawrence III, Robert L. Dumont
Practice Area: Estates & Trusts, Tax
Published: Apr 2013
PLI Item #: 42212
CHB Spine #: D383

Bob Lawrence, Chairman of the firm's Private Client Department, is a leading authority in international and domestic tax, trust, succession, and personal planning matters. He advises high net worth individuals and families regarding tax-efficient structures for their U.S. and global holdings, with emphasis on the minimization of taxation, the management of holdings, and their transfer to family members, entities, trusts and/or charities. In addition, he assists with dispute resolution among and between families, family members, and fiduciaries.

In recognition of his substantial experience and many professional accomplishments, Bob has been named a leading international private client and wealth management attorney by numerous independent publications and organizations, including Chambers Global (where he has ranked in the leading band for three consecutive years), The Best Lawyers in America, Citywealth's Top 100 Wealth Advisors and Managers in North America, Euromoney's Top U.S. Tax Lawyers, Who's Who in Law, and Who's Who in America.

Bob is a prolific author, including a seminal treatise, International Tax and Estate Planning: A Practical Guide for Multinational Investors, (PLI 3d ed), and serves as Editor of Lawrence:  International Personal Tax Planning Encyclopedia (Total Publishing).  His articles have been published by, among others, the American Bar Association, Matthew Bender & Company, Inc., Heckerling Institute, and Practising Law Institute, and in Trusts and Estates Magazine.

In addition to writing, Bob is a frequent lecturer on international tax and estate planning issues, and has addressed foreign and international groups, including the Institute for International Research, The Bahamian Bankers Association, Cayman Bankers Association, Family Wealth Management, IBC Legal Studies and Services, International Academy of Estate and Trust Law, International Tax Planners Association, The Private Client Legal Forum and The Bank of Bermuda; as well as domestic organizations, such as the American Bar Association, American College of Trust and Estate Counsel, American Law Institute, University of Miami Law Center's Philip E. Heckerling Institute on Estate Planning, The Archdiocese of New York, Foundation for Accounting Education, Institute for International Research, Institute of Private Investors, Massachusetts Continuing Legal Education, Inc., The Museum of Modern Art, New York State Bar Association, NYU School of Continuing Legal Education, Practising Law Institute, Strategic Investors, The Templeton Fund, UCLA-CEB, University of Denver College of Law, U.S. Treasury Department - Office of International Tax Counsel, Washington State Bar Association, World Trade Institute, and many others.  He also frequently speaks to leading financial advisory institutions, such as Goldman Sachs, JPMorgan Chase, Morgan Stanley, and UBS PaineWebber.

He is a member of The American College of Trust and Estate Counsel (International Estate Planning Committee), International Academy of Estates and Trust Law, New York State Bar Association, Association of the Bar of the City of New York, and The Society of Trust and Estate Practitioners International Committee. Bob is a past President of The International Academy of Estate and Trust Law, and former Chairman of the International Estate Planning Subcommittee of the Tax Section of the American Bar Association and the New York City Bar Association Committee on Recruitment of Lawyers.

Bob graduated with a B.A. from Cornell University, and received his LL.B. and LL.M. in Taxation from New York University School of Law.

He joined Cadwalader in 1966 and has been a partner since 1974.

He is admitted to practice in the States of New York and New Jersey, and before the U.S. Court of Appeals for the Second Circuit, the U.S. District Courts for the Southern District of New York and District of New Jersey, the U.S. Tax Court, and the U.S. Supreme Court.


After having practiced for over 30 years with large organizations—first as a partner in Baker & McKenzie and then as the leader of Deloitte Tax LLP’s international private client practice—Robert has launched his own specialist law firm called, cleverly, Robert Dumont PLLC, and promptly appointed himself as head of the practice.  Robert advises on a broad range of tax and estate planning issues relating to the cross-border activities of private clients and international family offices.

Education

Georgetown University Law Center, J.D., 1977

New York University School of Law, Master of Laws in Taxation, 1981

Memberships

The Bar of the State of New York

The Bar of the United Kingdom and Wales (non-practicing solicitor)

The Society of Trust and Estate Practitioners (STEP)

Recent appearances and articles

Co-Chair, Practicing Law Institute (PLI) annual conference on International Estate & Tax Planning, New York City, since 2009

International Planning for High Net Worth Families (Tax Notes International, March 2010)

Trusts and the Foreign Corporate Anti-Deferral Rules (CFCs and PFICs)  (PLI, April 2010)

International Charitable Giving, Chapter 4: The Role of Tax Treaties (Oxford University Press, November 2012)

Planning for the Acquisition, Use, and Disposition of US Residential Property by Foreign Clients (PLI, April 2013 with Dean Berry)

The Taxation of Nonresident Aliens and Pre-Immigration Planning from a US Perspective (International Estate Planning Institute, NYSBA and STEP, March 2015)


Dean Berry, Chair of the firm's Private Client Group, counsels clients on developing and implementing tax-efficient strategies for the management and transfer of private wealth, with a focus on complex U.S. and international trust and estate planning. He frequently works with attorneys, accountants, investment advisers and fiduciaries within and outside the U.S. to provide coordinated advice to clients having contacts with more than one country.

In his estate planning practice, Dean advises U.S. and foreign clients on the U.S. personal income, estate, gift and generation-skipping transfer tax laws. Planning often includes the preparation of wills and the establishment of structures utilizing trusts, partnerships, limited liability companies and insurance. Representative clients include individuals with family connections to multiple jurisdictions, individuals married to non-U.S. citizen spouses, U.S. beneficiaries of foreign trusts, U.S. shareholders of foreign corporations and foreign persons owning U.S. assets. When necessary, he represents clients in tax audits, appeals and litigation. In the area of estate and trust administration, he advises fiduciaries and beneficiaries with respect to probate, the prudent investor standard for investments, fiduciary accountings, controversies, and related court proceedings.

Dean also advises and assists philanthropic donors in making charitable gifts through private foundations, donor-advised funds, and charitable split-interest trusts, and advises charitable organizations on corporate and tax matters.

Dean is a member of the American Bar Association (Section on Real Property, Probate and Trust Law) and the New York State Bar Association (Trusts and Estates Section). He received his J.D., cum laude, from Harvard Law School, where he was an editor of the Harvard Law Review. He received his A.B., magna cum laude, from Harvard College, where he was selected for Phi Beta Kappa in his Junior year, an A.M. in History from the Harvard Graduate School of Arts and Sciences, and an LL.M in Taxation from the New York University School of Law.