Christiana M. Lazo

Counsel

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  • LLM (Taxation), New York University School of Law, 2011
  • JD, Columbia Law School, 2006; Chief Articles Editor, Columbia Journal of Law & the Arts; Harlan Fiske Stone Scholar
  • BA (English), Columbia College, Columbia University, 2003; cum laude

Qualifications

  • New York, 2007
  • Massachusetts, 2007
  • Dacewave, Inc., Board of Directors
  • American Bar Association
  • New York State Bar Association
  • New York City Bar – Estate and Gift Taxation Committee

Christiana M. Lazo

Counsel

Christiana’s practice consists of representing ultra-high net worth individuals, their family offices, and closely held businesses in developing and implementing sophisticated domestic and international tax and estate plans. She has significant experience counseling global clients on inbound and outbound planning, particularly advising families with members in multiple jurisdictions on wealth transfers and on tax-efficient investment and business ownership structures.

Experience

  • Works with clients in developing complex estate plans for wealth transfers.
  • Regularly represents global individuals to structure U.S. income and transfer tax-efficient plans for assets.
  • Advises domestic and foreign clients on ownership and transfer structures for closely held companies.
  • Assists clients with FATCA registration and reporting obligations and normalization of U.S. tax and reporting obligations, including obligations related to foreign assets.
  • Advises families with existing plans on methods of modernizing, revising or unwinding estate plans.
  • Counsels individuals and families on charitable giving techniques and represents tax-exempt organizations, including both private foundations and public charities, regarding governance and tax matters.

Publications

  • Author, Tax Considerations in Estate Planning, contributing attorney to New York Business and Commercial Lexis Practice Advisor® Series
  • Co-author, The United States Chapter of The Global Guide to Trusts, editor Jean-Marc Tirard, published by Academy & Finance 2017
  • Co-author, Comments submitted to Internal Revenue Service on Proposed Treasury Regulations and Temporary Regulations Under IRC Sections 1014 and 6035 Regarding Basis Consistency, American Bar Association Section of Real Property, Trust & Estate Law, June 23, 2016 

Presentations

  • Panelist, IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations, Stafford Publications, September 13, 2017
  • Panelist, IRC 645 Elections for Qualified Revocable Trusts: Mastering the DNI Separate Share Calculation Rules, Strafford Publications, June 8, 2017
  • Panelist, Estate Planning: Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, July 27, 2017
  • Panelist, Repairing Gift Tax and GST Return Reporting Mistakes, Stafford Publications, May 15, 2017
  • Panelist, Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Distribution Strategies, Stafford Publications, February 7, 2017
  • Panelist, Avoiding Crummey Power Mistakes in Drafting Trust Documents, Stafford Publications Inc., October 4, 2016
  • Presenter, “Charitable Lead Trusts: The 'Other' Hurdles,” PPGGNY - Planned Giving Day 2015, May 28, 2015, New York, New York