Miller & Chevalier's Trust and Family Office group provides a sophisticated, interdisciplinary approach to anticipating and mitigating trust and family office risk, including for offshore trust and foreign family offices. Our lawyers have decades of experience advising on highly-relevant issues, including multi-jurisdiction investigations and enforcement actions, federal tax planning, corporate governance, and regulatory compliance.
Investigations and Enforcement Actions
Our lawyers have been involved in many of the largest foreign trust and family office-related investigations of the past twenty years. We have represented trusts, trustees and family offices in investigations involving the U.S. Department of Justice (DOJ) Tax Division, Internal Revenue Service (IRS) Criminal Investigations Division, the U.S. Securities and Exchange Commission (SEC), U.S. Senate Permanent Subcommittee on Investigations, and multiple U.S. Attorney's Offices. These matters have involved allegations of fraud, tax evasion, money-laundering, insider trading, corruption, and violations of economic sanctions.
Miller & Chevalier has in depth experience in federal tax planning and tax reporting compliance for both domestic and foreign trusts. Our lawyers can ensure that a trust arrangement fulfills its intended purpose in the most tax-efficient manner possible, taking account not only of the tax laws as they currently exist but also the prospect for future changes. Further, trust arrangements today are drawing ever-increasing scrutiny from the IRS, and our lawyers have experience ensuring compliance with all reporting requirements and defending the legitimacy of trust structures to the authorities.
Corporate Governance and Regulatory Compliance
A key to the tax effectiveness of trusts is the ways in which the trusts operate. Structures that may appear to comply with applicable legal requirements as drafted may not deliver the intended results if there are breakdowns in their governance. Building on insights gleaned from numerous government investigations, Miller & Chevalier has extensive experience advising trustees and family offices on designing and implementing governance structures and appropriate policies and procedures. We also routinely advise clients on other U.S. legal issues that may arise from the operation of the trusts, including on federal tax, sanctions, export controls and securities laws.
Complex Civil Litigation
The work in Miller & Chevalier's substantive practice areas often involves complex disputes that must be resolved in court or arbitration, and we have a deep bench of elite litigators capable of handling the most significant of matters. Given our federal regulatory practice areas and Washington, DC home, we are particularly adept at litigating matters that involve the federal government, resolving issues that arise in cross-border cases, including jurisdiction, data access, and international discovery, and navigating parallel proceedings, including inquiries by multiple branches of the government. We also represent clients in a range of high-end commercial and governance disputes, including those related to fiduciary duty, contracts, director and officer liability, employment and severance claims, and information protection.