Carl A. Merino

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.