Nancy M. Beckner , Of Counsel

Nancy Beckner consults with Carlsmith lawyers representing U.S. and foreign clients concerning U.S. federal domestic and international tax matters, including U.S. estate and gift tax planning for international families. Her practice focuses on international and domestic corporate and partnership tax planning. She also consults with Carlsmith lawyers representing non-profit organizations. Ms. Beckner has lectured and written on a variety of international tax and exempt organization topics.

Representative Matters

Japanese and Other Foreign Corporate Clients Consults with Carlsmith lawyers representing Japanese and other foreign corporate clients concerning a wide range of U.S. federal tax and treaty-related matters. Provides tax planning assistance for structuring new or additional U.S. operations, corporate reorganizations, related and unrelated party financings and cross-border transfers of executives and other personnel.

Individual Foreign Investors Consults with Carlsmith lawyers representing inbound foreign investors concerning U.S. federal income tax and international estate planning matters. Has represented high net worth Mexican, Japanese and other foreign investors in structuring U.S. businesses and real estate investments.

Domestic Clients Doing Business Abroad Consults with Carlsmith lawyers concerning U.S. federal income taxation of domestic clients conducting business abroad or making foreign investments, including U.S. federal compliance and reporting requirements.

Guam and the CNMI Consults with Carlsmith lawyers licensed in Guam, the Commonwealth of Northern Mariana Islands (the "CNMI") and other jurisdictions concerning U.S. federal tax issues relating to cross-border matters between the U.S. and Guam/the CNMI, including guidance on the interaction of the U.S. and the Guam/CNMI income tax, on behalf of clients residing in or doing business in those jurisdictions and U.S. and foreign clients contemplating investment or business operations in Guam or the CNMI.

Distinctions

• Highest "AV" Professional Rating, Martindale-Hubbell Law Directory

Affiliations

• Former Chair, Foreign Tax Committee of the Los Angeles County Bar Association.

Publications and Seminars

Ms. Beckner has written and lectured extensively on international tax topics. She has been a contributing author on international tax developments for Points to Remember, ABA Section of Taxation News Quarterly.