Michael D. Melrose is a member of the Firm's tax and wealth management groups. Michael frequently advises high net worth US and foreign individuals, family offices, trust companies as well as US and foreign-based multinational corporations in relation to a variety of US and cross-border business related issues and international tax, trust, and succession planning issues.
Michael focuses in the area of international tax and has significant experience in: (i) Advising US and foreign individuals regarding design and implementation of cross-border business structures, acquisitions and joint ventures; (ii) Trust and estate law and related tax issues related to US and foreign trusts and estates and cross-border families; (iii) Advising foreign individuals who are considering immigrating or temporarily moving to the US and families with one or more members who are US citizens or are currently residing in the US; (iv) Expatriation tax planning; and (v) US federal tax and treaty-related issues for foreign clients investing or doing business in the US, especially with regard to inbound investments in US real estate and other issues involving the Foreign Investment in Real Property Tax Act (FIRPTA).
Professional Associations and Memberships
- Florida Bar - Tax Section
- Florida Bar - Real Property, Probate & Trust Law Section
- Florida~United States (2011)
- University of Florida Levin College of Law (LL.M. Taxation, received Richard B. Stephens Award) (2012)
- University of Florida Levin College of Law (J.D. cum laude, received Certificate in Estates and Trusts Practice) (2011)
- Florida State University (B.S. Finance summa cum laude) (2008)
Co-author, "Florida Passes Fiduciary Access to Digital Assets Act," WealthManagement.com, June 2016
Co-author, "Florida Goes Digital - The Passage of the Florida Fiduciary Access to Digital Assets Act," Steve Leimberg's Estate Planning Newsletter, May 2016
Co-presenter, "US Tax Reform Series - Foreign Investment in US Real Estate Following US Tax Reform," STEP (Miami), Miami, Florida 19 April 2018
Co-presenter, "NATPG GWM Training: Income Tax Reform Issues," Baker McKenzie (Dallas), 2018 NATPG GWM Annual Training, Dallas, Texas 24 January 2018
Co-presenter, "Planning for Argentinians following the Argentine Amnesty - In my experience, there's no such thing as luck," Baker McKenzie (Miami), 18th Annual Tax and Trust Training Program, Miami, Florida 19 and 20 October 2017