- Counseling various members of a wealthy, large multijurisdictional family with respect to wealth succession planning, charitable planning, and creation of tax efficient structures to hold and administer family assets
- Planning for expatriation for two individual members of a wealthy multijurisdictional family
- Coordination of probate proceedings for and IRS audit of a large estate with significant assets held in trusts involving multiple jurisdictions in both common and civil law countries
Chambers USA: America's Leading Lawyers for Business 2011-2012 for Wealth Management: Eastern Region
Named to Legal Week’s 2012 International Trusts and Private Client Elite
Washington, DC Super Lawyers 2012 for Estate Planning & Probate
- JD, magna cum laude, American University, Washington College of Law, 1988
- MBA, George Washington University, 1976
- BA, University of New Mexico, 1967
- District of Columbia
- Maryland
- "No Time Like the Present for Gifting: Tax Relief Act Planning Opportunities" (PDF: 947 kB) Feb 2012
- "Federal Estate and GST Tax Repeal" (PDF: 216 kB) Jan 2010
Academician, The International Academy of Estate and Trust Law
Member, American Bar Association, Section of Taxation and Section of Real Property, Probate and Trust Law
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Tax, Trusts, and Estates
Anne O'Brien focuses her practice on both international and domestic estate planning, trust and estate administration, and related areas of federal and state tax law involving transfers of family wealth to succeeding generations, settlement negotiations in large estate controversies, family trust matters, and charitable tax planning. Ms. O'Brien concentrates on advising wealthy individuals and families with regard to the structure of their US and global holdings and the transfer of those holdings to family members, trusts, other entities, and charitable organizations.
Tax, Trusts, and Estates Representative Matters
- Counseling various members of a wealthy, large multijurisdictional family with respect to wealth succession planning, charitable planning, and creation of tax efficient structures to hold and administer family assets
- Counseling various members of a wealthy multinational family with respect to structure and ownership of assets, premarital planning, expatriation issues and general estate planning
- Coordination of probate proceedings for and Internal Revenue Service (IRS) audit of a large estate with significant assets held in trusts involving multiple jurisdictions in both common and civil law countries
- Representation of large Washington, DC, estate in IRS audit involving conservation easement and valuation issues in connection with closely held business assets
- Preparation of private letter ruling request for trustee of large marital trust to address concerns that distributions from trust will be treated as a disposition under Section 2519 of the Internal Revenue Code
- Representation of US beneficiary’s interest in Swiss estate involving Swiss succession, Lichtenstein foundation and BVI trusts
- Preparation of comments to proposed revenue ruling on private trust companies and meeting with IRS on behalf of private bank
- Representation of Isle of Man trust company in matter involving appropriate characterization of trust for which it was a trustee and contribution thereto
- Representation of large Florida estate involving closely held business assets with underlying real property interest subject to lawsuit initiated by nephews of decedent (settled by mediation)
- Representation of numerous other large estate planning clients including multinational and US families owning family holding companies (family limited partnership and family limited liability companies), closely held businesses held through tiered corporate and partnership structures and real estate assets
- Counseling various members of a wealthy, large multijurisdictional family with respect to wealth succession planning, charitable planning, and creation of tax efficient structures to hold and administer family assets
- Planning for expatriation for two individual members of a wealthy multijurisdictional family
- Coordination of probate proceedings for and IRS audit of a large estate with significant assets held in trusts involving multiple jurisdictions in both common and civil law countries
- Large Washington, DC, estate in IRS audit involving conservation easement and valuation issues in connection with closely held business assets
- Large Florida estate involving closely held business assets with underlying real property interest subject to lawsuit initiated by nephews of decedent (settled by mediation)
- Numerous other large estate planning clients including multijurisdictional and US families owning family holding companies (family limited partnership and family limited liability companies), closely held businesses held through tiered corporate and partnership structures and real estate assets
Chambers USA: America's Leading Lawyers for Business 2011-2012 for Wealth Management: Eastern Region
Named to Legal Week’s 2012 International Trusts and Private Client Elite
Washington, DC Super Lawyers 2012 for Estate Planning & Probate
Washingtonian's "Best Lawyers" 2011 for Trusts & Estates
The Best Lawyers in America 2012 for Trusts and Estates
Washington, DC Super Lawyers 2011 for Estate Planning & Probate
Euromoney's Guide to Women in Business Law 2010: included as an Expert in Trusts and Estates
Euromoney's Guide to the World's Leading Trusts & Estates Practitioners 2009
Washingtonian's "Top Lawyers" 2004, 2007 and 2009 for Trusts & Estates
Listed as Estate Expert in Washingtonian's "Finding Good Financial Help" article, January 2009
Washington, DC Super Lawyers "The Top 50 Women" 2008
Legal Times’ “Leading Lawyers in Trusts and Estates”
Fellow, American College of Trust and Estate Counsel
Professional Activity
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Academician, The International Academy of Estate and Trust Law
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Member, American Bar Association, Section of Taxation and Section of Real Property, Probate and Trust Law
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American College of Trust and Estate Counsel (ACTEC)
- State Chair, District of Columbia
- Chair, International Estate Planning Committee
- Chair, International Membership Committee
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Member, DC Estate Planning Council
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Member, Tax Management Estate, Gifts, and Trusts Advisory Board
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Past Chair, Estates, Trusts and Probate Section, District of Columbia Bar
Community Activity
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Founding board member, National Center for Family Philanthropy
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Advisory Board Member, William Wendt Center for Loss and Healing
"No Time Like the Present for Gifting: Tax Relief Act Planning Opportunities" (PDF: 947 kB) Feb 2012
"Federal Estate and GST Tax Repeal" (PDF: 216 kB) Jan 2010
"Wealth Transfer Strategies for Turbulent Times" (PDF: 201 kB) Dec 2008