Melvin A. Warshaw, Esq. is an international tax and estate planning lawyer at Mile High Estate Planning, where he assists clients on a wide range of personal and business tax matters, including cross-border income and domicile tax planning, corporate and partnership tax issues, S corporations and income taxation of trusts and estates.
With over 40 years of experience, Mel has advised non-U.S. clients on structuring inbound investments to minimize federal and state income and estate tax liability. He advises U.S. clients on the tax aspects of foreign investments, including the U.S. CFC and PFIC anti-deferral rules, entity classification issues and reporting issues for U.S. persons as well as for foreign entities and trusts. His work in this area also encompasses optimizing pre-immigration and pre-expatriation planning, tax issues of foreign trusts with U.S. beneficiaries and corporate structuring for foreign companies operating in the U.S.
Mel’s legal career has included a variety of roles in the field of sophisticated international wealth transfer and estate planning. He is a past partner of McDermott Will & Emery’s highly regarded Private Client Department, having established the Boston office practice in 1997. He also served as a senior wealth advisor in JP Morgan Private Bank’s Boston and Greenwich, CT offices.
Mel is also a former general counsel to a large national brokerage that focused on delivering liquidity planning strategies to domestic and international clients through the use of an array of onshore and offshore life insurance products. Mel began his legal career in the Office of the General Counsel at the Internal Revenue Service National Office in Washington, D.C.
Mel received an L.L.M. (Tax) from Georgetown University Law Center. He received a J.D. from St. Louis University School of Law and he received a B.A. cum laude from the University of Rochester.
Mel has been an active member of the Massachusetts bar since 1981. He is a past Chair of the Trusts & Estates Section of the Boston Bar Association. He is currently a Life Fellow of the Massachusetts Bar Foundation, which administers the IOLTA Grants Program in Massachusetts by awarding approximately 100 grants annually to non-profit organizations that provide civil legal services to low-income clients in the state. He is also a member of the peer-approved International Academy of Estate and Trust Law, the American Bar Association Real Property and Probate Section, International Committee of the Income and Transfer Tax Planning Group.
Courts and Professional Affiliations
|International Bar Association (IBA) Private Client Tax Committee||Member||2020 to Present|
|Boston Probate and Estate Planning Forum||Member||2020 to Present|
|The International Academy of Estate and Trust Law||Academician||2019 to Present|
|Massachusetts Bar Foundation||Life Fellow||2018 to Present|
|Trusts & Estates magazine, International Estate Planning section||Editorial Board Member and Writer||2016 to Present|
|American Bar Association Real Property and Probate Section, International Committee of the Income and Transfer Tax Planning Group||Member||2010 to Present|
|Trusts & Estates magazine||Editorial Board Member and Writer||2010 to Present|
|Society of Trust and Estate Professionals (STEP)||Full Member (TEP)||2006 to Present|
|Boston Bar Association||Chair of the Trusts & Estates||2006 to 2008|
|Synagogue Endowment||Trustee||1990 to Present|
|Massachusetts Bar||Member||1981 to Present|
Education and Accolades
|Affiliation||Degrees and Awards||Date|
|Society of Trust and Estate Professionals (STEP)||STEP Advanced Certificate in Cross-Border Estates||2017|
|Georgetown University Law Center||Masters of Laws (Tax) (L.L.M.)||1979|
|St. Louis University School of Law||Juris Doctor (J.D.)||1975|
|University of Rochester||Bachelor of Arts (B.A.) cum laude||1972|
|STEP Boston chapter||China – U. S. Cross- Border Planning||November 2020|
|STEP Mid-Atlantic (Washington, DC chapter)||China – U. S. Cross- Border Planning||May 2020|
|STEP Wyoming 2019||China – U. S. Cross- Border Planning||2019|
|Wealth Counsel Quarterly||International Tax||2021|
|Trusts & Estates magazine||U. S. inheritance tax (IRC Section 2801) implications for certain long-term Green Card holders||2021|
|Trusts & Estates magazine||Alternatives to a traditional EB-5 investment leading to a green card||2020|
|Trusts & Estates magazine||Implications of the repeal of the 30-day CFC rule in the 2017 tax act and possible entity structure solutions as well as consideration of offshore PPLI||2018|