Dana Foley's practice focuses on sophisticated estate, gift, and generation-skipping transfer tax planning for high-net-worth individuals and multi-generational families. Ms. Foley's experience includes drafting complex wills and trusts; implementing strategies for wealth preservation, charitable giving, and business succession planning; post-mortem tax planning; and handling fiduciary litigation and arbitration matters. Her pro bono practice includes providing end-of-life planning for patients of the Whitman Walker Clinic and assisting charitable organizations in gaining tax-exempt status.

Ms. Foley received her JD, magna cum laude, from the University of Miami School of Law, where she was a member of the Charles C. Papy, Jr. Moot Court Board and served as Senior Articles and Comments Editor of the University of Miami's Business Law Review. Ms. Foley also received a Tax LLM, with distinction, from Georgetown University Law Center. While studying at Georgetown University, Ms. Foley served as a judicial extern for the Honorable David Gustafson of the United States Tax Court.

Ms. Foley was selected as a Fellow for the American Bar Association's Section of Real Property, Trust, and Estate Law Fellows Program for 2012-2014.

Perspectives

Use It or Lose It: Tax Planning Under the Tax Cuts and Jobs Act
Advisory
Frank Aragona Trust v. Commissioner: A Road Map to What Really Matters for Material Participation of Trusts

Probate & Property Magazine, Volume 28 No. 05

Tax Court Rules On Material Participation by Trusts (pdf)

Arnold & Porter LLP's Private Client Services Newsletter

Tax Court Riles on Material Participation - August 2014 (pdf)
Arnold & Porter LLP's Private Client Services Newsletter
Frank Aragona Trust v. Commissioner: Guidance at Last on the Material Participation Standard of Trusts?

American Bar Association Section of Real Property Trusts and Estates eReport

Recognition

Washington, DC Super Lawyers
"Rising Star" – Estate Planning & Probate (2017-2018)

Credentials

Education
  • LLM, Georgetown University Law Center, 2011, with distinction
  • JD, University of Miami School of Law, 2009, magna cum laude
  • BA, Northwestern University, 2006
Admissions
  • District of Columbia
  • Florida
  • New York
  • Virginia
  • Maryland
Overview

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