As a member of Luce, Forward, Hamilton & Scripps LLP, Ms. Graham's practice emphasizes all aspects of tax and estate planning, estate and trust administration, and tax-exempt charitable matters. Ms. Graham has considerable experience in advising both U.S. and non-U.S. clients on tax planning matters, including planning and implementing strategies to minimize global taxation.

Ms. Graham has done a substantial amount of work for migrating clients, including corporate executives moving from state to state and abroad and those choosing to retire or have a second home in California. She also has been involved in sophisticated planning for family businesses, including structuring and implementing intra-family sales, buy-sell agreements and family business succession planning.

Bar Admissions:
California, USDC - S Dist Cal

Education:
JD, University of San Diego, 1995
MA (International Business), University of San Diego, 1992
BS (Economics), Southern Methodist University, 1989
LLM (Taxation), University of San Diego, 1997

Memberships:
American Bar Association
California State Bar Association - Member, Taxation and Tax-Exempt Organization Section
San Diego County Bar Association - Member, Taxation and International Law Sections
San Diego County Bar Association - Chair of the International Law Section
U.S.-Mexico Bar Association (Barra de Abogados México-Estados Unidos) - Chair of the Estate Planning Section
General Counsel - International Community Foundation
San Diego Humane Society Advisory Board
Arthritis Foundation's National Planned Giving Committee (1996-2001)
Chairman of the Board of Directors of the San Diego Arthritis Foundation (2000-2001)
KPBS Planned Giving Committee
San Diego Planned Giving Roundtable
San Diego Estate Planning Council
University of San Diego Professional Partners Council

Contact Info:
Michelle B. Graham
mgraham@luce.com
Phone: 858.720.6386
Fax: 858.523.4334