Erin Fraser focuses his practice on private client matters. He advises global and US family offices and ultra-high-net-worth individuals on strategic planning around wealth transfers and preservation, including the formation of trusts and new entities to hold real estate or other investments, the establishment and management of private trust companies, information and beneficial ownership reporting, and charitable entities and giving.

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• Created a customized, complex private trust company, serving as trustee of trusts with more than $1 billion in assets
• Provided Foreign Account Tax Compliance Act compliance analysis and advice for international private wealth structures involving non-US trusts, private trust companies, and investment companies
• Structured and implemented foreign and domestic estate plans for multijurisdictional families
• Coordinated the preparation of a federal estate tax return for a substantial US estate and advised on other post-death trust administration issues
• Advised a charitable organization on withdrawal from the California registry of charities and fundraisers and the windup of operations
• Negotiated the termination of a split-interest trust with the California Attorney General’s Office and the correction of an erroneous delinquent registration status
• Advised on the Internal Revenue Service examination of a California charitable entity and secured a no-change close to the exam*

*Matter handled prior to joining McDermott

• Super Lawyers, Northern California Rising Star, 2020 and 2021
• The Best Lawyers in America, Ones to Watch in Trusts and Estates, 2020–2023

Education
New York University School of Law, LL.M in Taxation, 2014
University of Minnesota Law School, JD, 2010
University of Rochester, BA in Economics & Political Science, 2005

Admissions
California
New York

Courts/Agencies
US Tax Court
US District Court, Eastern District of Wisconsin