Debra M. Doyle

Baker & McKenzie LLP


Debra M. Doyle is a partner in Baker McKenzie's Tax Practice Group in Chicago.

Practice Focus

Debra focuses her practice on estate and gift tax planning for high net worth individuals, and the administration of estates and trusts. Debra has extensive experience advising the principals of private equity, hedge funds and venture capital firms regarding the transfer of interests in investment funds. Debra counsels executives, business owners, and their families in connection with wealth transfer and preservation, charitable giving, multi-generational planning and business succession planning. Debra also counsels fiduciaries with regard to the administration of multimillion dollar estates and trusts.

Debra’s estate planning experience includes substantially all aspects of legal matters pertaining to high net worth individuals. In addition, Debra represents non-US citizens and trusts with respect to international estate planning matters. Debra represents clients in estate and gift tax disputes with the Internal Revenue Service.

Professional Honors

  • Rated AV Preeminent®, Martindale-Hubbell

Professional Associations and Memberships

  • Ann and Robert H. Lurie Children’s Hospital of Chicago Foundation - Legacy Partners
  • Chicago Bar Association - Trust Law Executive Committee Member
  • Chicago Estate Planning Council
  • Guardian Ad Litem, Chicago Volunteer Legal Services
  • New York State Bar Association
  • Society of Trust and Estate Practitioners
  • Wills for Heroes Foundation, Wills for Heroes Program


  • California~United States (2018)
  • New York~United States (2013)
  • Illinois~United States (2000)


  • University of Notre Dame Law School (JD, cum laude) (2000)
  • Southern Methodist University (BA) (1997)
  • Southern Methodist University (BS) (1997)


  • English


Co-author, “A Practical Approach to Choice of Family Business Entity Under the New Tax Act,” Journal of Taxation, December 2018

Author, "Disclaimers of Distribution Rights Aren't Transfers Subject to Gift Tax,", October 2014

Author, "Gift of Personal Goodwill,", July 2014


Speaker, "Maintaining Flexibility in Estate Planning" CBA Trust Law Committee, June 2020 

Speaker, “Can You Keep a Secret? Drafting and Administering Silent Trusts,” IICLE 61st Annual Estate Planning Short Course, May 2018