Melissa Passman advises U.S. and non-U.S. taxpayers on a range of tax and estate planning matters. She assists clients with tax and trusts and estates matters, including tax planning on corporate and partnership structures and transactions, implementing estate planning strategies, and planning around alternative assets. Melissa represents clients with federal and state tax matters, including international and domestic income and transfer tax planning for entities and individuals, as well as tax controversy. With experience both in private practice and in-house, she strategically advises clients with a holistic view of client issues and concerns. Her clients include family offices, individuals, and tax-exempt organizations.
Additionally, Melissa has extensive experience in art law matters and has been recognized for her counsel. She draws on her experience with a major international art gallery and other arts institutions to counsel collectors, advisors, galleries, tax-exempt organizations and family offices. Melissa advises these clients on matters around the acquisition, ownership and disposition of artwork, including on the formation of private museums and other charitable vehicles, as well as multijurisdictional tax planning. She also works with artists on developing robust legacy planning structures.
Melissa has additional experience with Portugal's Golden Visa program and planning for U.S. taxpayers. She also advises on nonprofit activities including tax consequences of charitable donations and philanthropy, formation and management of 501(c)(3) private foundations, formation and compliance of foreign 501(c)(3) social welfare organizations, and review of gift agreements and structuring.