Carl A. Merino


F: (212) 916 2940
Overview Insights News Education and Credentials Recognition and Community


Carl Merino represents U.S. and non-U.S. families and companies on a wide range of personal and business tax matters, including cross-border income and estate tax planning, corporate and partnership tax issues, S corporations and income taxation of trusts and estates.

Carl works extensively in the international tax arena. He advises non-U.S. clients on structuring inbound investments to minimize federal and state income and estate tax exposure. He advises U.S. clients on tax aspects of foreign investments, including anti-deferral rules, entity classification issues and reporting requirements for foreign entities and trusts. His work in this area also encompasses pre-immigration and expatriation planning, tax issues of foreign trusts with U.S. beneficiaries, cross-border compensation and employment tax issues and corporate structuring for foreign companies setting up U.S. operations.

Carl is recognized as a leading complex international tax planning attorney by Chambers HNW* (Chambers & Partners). In the 2022 edition of Chambers HNW, a source stated that Carl Merino is, “a very impressive lawyer. He is very intellectual and has great in-depth technical knowledge on international tax and trust planning.” One interviewee noted, “I think Carl is exceptional at what he does. Carl is just incredibly intelligent, incredibly diligent and super hard-working. He is pretty much always available and he's a real star in the market.”

Carl is co-chair of the International Estate Planning Committee of the New York State Bar Association's Trusts and Estates Law Section. He frequently publishes articles on various aspects of cross-border tax planning.

* No aspect of these advertisements has been approved by the highest court of any state. See Awards Methodology.


Education and Credentials

New York University School of Law, LL.M. in Taxation
University of California, Berkeley School of Law (Boalt Hall), J.D.
American Jewish University, B.A., summa cum laude
State of New York
Trusts & Estates magazine, Editorial Advisory Board, International Practice Committee
Society of Trust and Estate Practitioners (STEP)
Steering Committee, Cambridge International Wealth Advisors Forum 2.0
New York State Bar Association, Trusts & Estates Law Section, International Estate Planning Committee
New York State Bar Association, International Section, Committee on International Estate and Trust Law

Recognition and Community


Chosen for inclusion in The Best Lawyers in America (Woodward/White, Inc.), Trusts and Estates, 2023-2024

Chosen for inclusion in Chambers HNW Guide (Chambers & Partners) as a leading lawyer for wealthy individuals and families in New York, 2021-2023

No aspect of these advertisements has been approved by the highest court of any state. See Awards Methodology.