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Updated: April 9th, 2023 | New York City | Lawyer List M | Phillips Nizer LLP | Immigration, International, Tax, Trusts and Estates,
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Address: 485 Lexington Avenue, 14th Floor, new-york, NY, 10017
Law Firm: Phillips Nizer LLP
Phone: (212) 841-0572
Fax: 212-262-5152
Email:
Website: http://www.phillipsnizer.com
| Title | Partner |
| First Year of Call | |
| Areas of Practice | Trusts and Estates, Tax, International, Immigration |
| Description | Michael W. Galligan is a partner in the Trusts & Estates Department at Phillips Nizer LLP, where he practices primarily in the areas of domestic and international estates and trusts, U.S. and cross-border estate and income tax planning, private international law, and immigration.Mr. Galligan concentrates his practice in complex U.S. and international estate planning and the administration of U.S. and non-U.S. trusts, estates and other wealth transfer and wealth preservation vehicles. In addition to clients who are U.S. citizens and residents with family members and property holdings located only in the United States, his clients include U.S. citizens and residents with property holdings abroad; non-U.S. citizens and residents who own property and invest in the United States; families whose members are citizens and residents of different countries and often own property in different countries; non-U.S. persons planning to become U.S. residents; and U.S. citizens and residents leaving the United States permanently or temporarily. He also represents individual and corporate fiduciaries in connection with these matters. With the assistance of qualified counsel in the relevant jurisdictions, Mr. Galligan has worked on cross-border wealth transfer, trust and succession projects involving well over thirty countries worldwide.In connection with the international aspect of his practice, Mr. Galligan also advises clients on immigration law and directs Phillips Nizer’s services to clients who need specialized assistance in obtaining or maintaining legal immigration status in the United States as well as close coordination of their immigration goals with their tax and estate planning objectives.Mr. Galligan is a graduate of the Columbia University Law School (J.D., 1985), where he was an Editor of the Columbia Law Review and a Harlan Fiske Stone Scholar. He received his B.A. Degree from the University of San Francisco and also holds a Doctorate of Philosophy in Religious Studies from the Yale University Graduate School and a Master’s Degree in International Affairs from the Columbia University School of Public and International Affairs. Mr. Galligan regularly lectures and writes articles and reports in the area of domestic and international estate planning and administration, including: Issues Affecting Multinational Clients: Wills, Trusts and Cross Border Administration, Speaker, 13th Annual STEP International Tax and Estate Planning Forum (May 2020) Asian/North American Estate Planning for the Coming Decade, Panelist, New York State Bar Association International Section Global Conference (2019) A Century of Trust Law in Asia and In North America, Co-Chair, New York State Bar Association International Section Global Conference (2019) The Most Common Forms of Trusts Under American Law (Presentation des trusts les plus courant en droit americain ), with Caroline Deneuville, Solution Notaire Hebdo (March 21, 2019) Recognition of foreign estate fiduciaries and the enforcement of foreign estate determinations within the state of New York, Trusts & Trustees, Vol. 25, No.1 (February 1, 2019) U.S. Taxation of U.S. LLCs: Concerns About ‘Hybrid’ Tax Planning, (TaxStringer, a publication of the NYS Society of Certified Public Accountants, August 1, 2018) (Part 3 of 3) U.S. Taxation of U.S. LLCs: Major Considerations in the International Context, (TaxStringer, a publication of the NYS Society of Certified Public Accountants, July 1, 2018) (Part 2 of 3) U.S. Taxation of U.S. Limited Liability Companies, TaxStringer, an online publication of the New York State Society of Certified Public Accountants (June 1, 2018) (Part 1 of 3) U.S. expatriate persons and property owners, the European Union Succession Regulation and the choice of New York law, Trusts & Trustees, Vol. 23, No. 3 (April 2017) The Hague Convention on Trusts and the Uniform Trust Code, Trusts in Prime Jurisdictions (Fourth Edition, 2016); ‘Forced heirship’ in the United States of America, with particular reference to New York State, Trusts & Trustees (February 2016) U.S. Residence: A Tale of Two (or More) Definitions, New York Law Journal (August 5, 2013) Adjusting the Globe’s Tilt Just a Little: Foreign and U.S. International Taxpayers After the First Fiscal Cliff of 2013, Leimberg’s Estate Planning Newsletter (http://www.leimbergservices.com/, March 4, 2013) U.S.A. Tax Effects of a Hindu Undivided Family, Legal Era, an Indian-based legal publication (October 2010); International Estate Planning for U.S. Citizens: An Integrated Approach, Estate Planning, a Thomson Reuters publication (October 2009) Ties to U.S. and Canada: Differences in taxation of transfers affect bequests and gifts, New York Law Journal (September 17, 2007) Buying USA: Ways of minimizing US transfer taxes on US property interests of non-US persons, in STEP USA (June 2007) Modern Inheritance Develops in China: U.S. investments are affected by changes in requirements on ownership and disposition of property, New York Law Journal (February 13, 2007) You Must Remember This: Ten key principles to keep in mind when planning for U.S. clients with non-U.S. family or property, and non-U.S. clients with U.S. family or property, Trusts & Estates (December 2005) Making Sense of Four Transatlantic Estate Tax Treaties: US-Netherlands, US-Germany, US-France and US-UK, New York State Bar Association International Law Practicum (Spring 2004) International Charitable Giving and Planning Under U.S. Tax Law, Tax Management Estates, Gifts and Trusts Journal (May – June 2004) Ten Important Points to Remember About International Estate Planning, New York State Bar Association International Law Practicum (Spring 2003) U.S. Trust Law and the Hague Convention on Trusts, New York State Bar Association Trusts and Estates Section Newsletter (Fall 2000) Foreign Trusts and U.S. Estate Planning: A Client-Centered Analysis, published in the Journal of Asset Protection (July/August 1999) Maintaining a Trust’s U.S. Tax Status, New York Law Journal (March 24, 1999) From 2014 to 2018, Mr. Galligan served as a member-at-large of the Executive Committee of the New York State Bar Association, the largest voluntary state bar association in the United States with over 75,000 members and continues to serve on the Association’s Committee on Committees and its Committee on LGBT People and the Law. From 2009 to 2010, Mr. Galligan served as Chair of the International Section of the New York State Bar Association (NYSBA International), which counts among its members over 2,200 international legal practitioners from New York and around the world. He was a member of the NYSBA Task Force on New York Law in International Matters and a contributor to the Task Force’s Report, which was approved by the NYSBA House of Delegates in June, 2011. He continues to actively support the Three Missions that the NYSBA International adopted during his chairmanship: (1) Custodian of New York Law as an international standard, (2) Guardian of the New York Convention on Arbitral Awards and the international arbitral process and (3) Monitor of international law developments in the United Nations system. In this connection, he has also authored: Why Choose New York Law? (New York Dispute Resolution Lawyer, Spring 2016, Vol. 9, no.1; published by the New York State Bar Association) Choosing New York Law as Governing Law for International Commercial Transactions (Appendix A and Appendix B), New York State Bar Association, International Law Practicum (Autumn 2013); International Practice Comparative Charts with Annotations (September 2012) Prior to joining Phillips Nizer as a member of the firm in 2000, Mr. Galligan practiced law in affiliation with two other distinguished New York law firms. In 1990, Mr. Galligan was a member of the delegation of the Committee on International Human Rights of the New York City Bar Association to Kosovo. A co-chair of the Committee on Asylum and Refugees of the American Immigration Law Association from 1989 to 1991, he was the principal author, with the late Arthur C. Helton, of the 1989 publication of the Lawyers Committee for Human Rights, Immigration Options for Chinese Nationals. With the late Mr. Helton, he drafted, for the Human Rights Committee of the Russian Parliament, a Statement of Principles on Refugee Protection. Mr. Galligan was also a member of the team that developed pioneer legal instruments regarding health care decisions and health care agents for clients of the New York-based Gay Men’s Health Crisis [GMHC] during the height of the AIDS crisis in the late 1980’s. Prior to commencing the practice of law, Mr. Galligan was a visiting professor in the faculty of theology at the Gregorian University in Rome from 1973-1976 and held several pastoral and administrative positions in the Roman Catholic Diocese of Santa Rosa in California from 1976 through the end of 1980. He is the author of God and Evil (Paulist Press, 1973).Rankings and RatingsChambers and Partners, High Net Worth Edition (2016 – 2020) The Best Lawyers in America (2009 – 2021); Trusts and Estates) Selected for inclusion in the Super Lawyers – New York Metro Edition (Estate Planning & Probate; International and Immigration), (2006 – 2020) Martindale-Hubbell (AV Preeminent Rated) Who’s Who Legal: Private Client (2014 – 2019)RECOGNITIONWoodrow Wilson Fellow Berger Prize in International Law, Columbia University Moses Gitelson Prize in International Affairs and Human Values, Columbia UniversityNews & Publications U.S. News-Best Lawyers (2021) 11/05/2020U.S. News – BestLawyers recognized Phillips Nizer LLP as one of the nation’s Best Law Firms for 2021. The annual rankings are presented in three tiers. A total of eleven areas of the firm’s practice were recognized nationally and in the New York City metropolitan area. The rankings were announced on November 5, 2020. Seventeen Phillips Nizer Attorneys are named to New York Metro Super Lawyers and Rising Stars 10/28/2020We are proud to congratulate our selected attorneys. Phillips Nizer Attorneys Recognized in the 2021 Edition of the Best Lawyers in America 09/16/2020Best Lawyers recognized Alan Behr, Jan L. Bernstein, Helene M. Freeman, Michael W. Galligan, Marc A. Landis, Donald P. Perry, Jeffrey Q. Smith, Evan J. Spelfogel, Martin B. Wasser and Elliot J. Wiener. Chambers and Partners has again recognized Phillips Nizer Partner Michael W. Galligan as a leader in New York: High Net Worth/Private Wealth Law. 07/17/2020Chambers and Partners has again recognized Michael W. Galligan as a leader in New York: High Net Worth/Private Wealth Law. Estate Planning and COVID-19 03/27/2020In these critical weeks, you may have questions or wish to change or develop your estate plan and documents. We are working remotely and remain available to serve you, whether you are an existing client or wish to become a new client. This event has caused uncertainty over many procedural issues and brings new changes every day, but we actively monitor these changes and adapt as needed. Trust & Estates Alert – The Secure Act Changes the Rules for Planning for Retirement Account Benefits – THIS IMPORTANT ALERT APPLIES TO YOUR RETIREMENT ACCOUNTS, January 2020 01/17/2020 Speaking Engagement – Michael Galligan, Partner in the Trusts & Estates, International and Immigration Practices is a member of the faculty for the May 6, 2019 Practising Law Institute (PLI) International Estate & Tax Planning 2019 full-day Continuing Legal Education (CLE) program. Details 05/06/2019OVERVIEWWhy You Should Attend:This foundational program will focus on the legal and tax framework you need to advise those individuals whose personal, financial and business connections span national borders. In addition to the usual estate and tax planning issues, international private clients face special challenges arising from the global progression toward increased transparency, heightened reporting requirements and more stringent tax enforcement. By attending you will learn about essential legal and tax rules, available planning opportunities, and potential pitfalls for both clients and advisers. Presentation des trusts les plus courants en droit americainMichael W. Galligan, avocat au Barreau de New York, Partner Trusts & Estates Department, Philips Nizer LLPCaroline Deneuville, notaire a Paris, coordinatrice de l’action internationale des pays anglo-saxons a la Chambre des notaires de Paris 03/21/2019 Presentation on the Most Common Trusts in American LawSolution Notaire Hebdo / March 21, 2019 / No.10 / pg 16-18by Michael W. Galligan et Caroline DeneuvilleTranslated by Michael W. Galligan 03/21/2019 Article – Recognition of foreign estate fiduciaries and the enforcement of foreign estate determinations within the state of New York (Trusts & Trustees, February 1, 2019) 02/01/2019The purpose of this article is to describe and explain the likely approach that a New York court will take with respect to recognizing the status of fiduciaries appointed under the laws of non-US jurisdictions and the extent to which a New York court will accept and enforce judgments concerning the inheritance of property in accordance with the laws of non-US jurisdictions. We first consider how New York’s approach to these issues must be viewed in the context of New York’s position as a state of the USA. We next consider the ways in which a New York court may assert jurisdiction over the inheritance of property of a decedent who was not domiciled in New York at the time of their death. We then consider the way in which the New York personal property of a foreign decedent may be distributed without court intervention and finally proceed to consider the rules for the administration of the New York property of a foreign decedent where court intervention is necessary and how such property may be distributed, especially when it passes to foreign beneficiaries. Speaking Engagement – Michael Galligan, partner in the Tax, Trusts & Estates and International Practices to be a featured panelist during the Trusts and Estates Law Section Meeting at the 2019 NYS Bar Association Annual Meeting. Details and Registration 01/16/2019 Speaking Engagement – Michael Galligan, partner in the Trusts & Estates Department presents, U.S. and Civil Law Estate Administrations: a Comparative Perspective on December 19, 2018 Details and Registration 12/19/2018 Speaking Engagement – Michael Galligan, partner in the Tax, Trusts & Estates and International Practices will be a featured panelist at the New York State Bar Association International Section 2018 Season Meeting. 10/26/2018 Michael ‘s panel, Harmonizing Wealth Transfer Across the Canada-United States Border: The Challenges of Canada-United States Estate Planning, will convene on Friday, October 26th from 2:45 – 4:00 p.m. The 3-day Seasonal Meeting will be held in Montreal, Canada. Speaking Engagement – New York State Bar Association 2018 International Section Seasonal Meeting (October 24 – 26, 2018) featuring Michael W. Galligan 10/17/2018Speaking Engagement – Trusts & Estates and International Practice partner Michael Galligan addresses members of the Chamber of Notaries of Paris (Chambres des Notaires de Paris, Ile-de-France) with a presentation on the most common trusts in the United States. 09/25/2018 Super Lawyers (2018) 09/13/2018Seventeen Phillips Nizer attorneys were announced on September 13, 2018 as selected for inclusion on the 2018 New York Metro Super Lawyers and Rising Stars lists. Attorneys represented a cross-section of several practice areas and industry teams. U.S. News – BestLawyers (2019) 08/15/2018Best Lawyers recognized Alan Behr, Helene M. Freeman, Michael W. Galligan, Donald P. Perry, Evan J. Spelfogel, Martin B. Wasser and Elliot J. Wiener. Article – U.S. Taxation of U.S. LLCs: Concerns About ‘Hybrid’ Tax Planning (Part 3 of 3) (TaxStringer, a publication of the New York State Society of Certified Public Accountants) 08/01/2018 Article – U.S. Taxation of U.S. LLCs: Major Considerations in the International Context (Part 2 of 3) (TaxStringer, a publication of the New York State Society of Certified Public Accountants) 07/01/2018 Article – U.S. Taxation of U.S. Limited Liability Companies (Part 1 of 3) (TaxStringer, a publication of the New York State Society of Certified Public Accountants) 06/01/2018 Speaking Engagement – The International Academy of Estate and Trust Law Professional Program (May 20 – 24, 2018) featuring Michael W. Galligan 05/20/2018Michael Galligan, partner in the Trusts & Estates and International Practices joins fellow international practitioners for the panel discussion, Choice of Law, Conflict of Laws and Recognition of Foreign Judgements at the International Academy of Estate and Trust Law Professional Program in Lisbon, Portugal on Tuesday, May 22, 2018. International Practice Comparative Charts (Compilation with annotations) 05/01/2018 Article – Making Sense of Four Transatlantic Estate Tax Treaties: US-France, US-Germany, US-Netherlands, US-United Kingdom (Update April 25, 2018) 04/02/2018This is a revised version of an article that originally appeared in the New York International Law Practicum (Spring 2014). U.S. News – BestLawyers (2018) 11/01/2017U.S. News-Best Lawyers announced on November 1, 2017, Phillips Nizer’s recognition as one of the nation’s Best Law Firms for 2018. The listing is presented in ranking tiers from 1 – 3. We ranked highly, Tier 1, nationally in Copyright Law, Trademark Law and Trusts & Estates Law. We were also ranked in the New York City Metropolitan listings. Super Lawyers (2017) 09/20/2017It was announced on September 20, 2017, that sixteen Phillips Nizer attorneys were selected for inclusion on the 2017 Super Lawyers list. Alternative Dispute Resolution, Banking, Business Litigation, Entertainment, Intellectual Property, and Trusts & Estates practices were represented. Article – International Estate Planning for United States Citizens (Revised August 2017) 08/01/2017 Phillips Nizer LLPMost of the material appeared originally in an article in the October 2009 edition of Estate Planning magazine, a publication of Thomson Reuters. The article has been updated from time to time since its original publication but the article does not purport to give legal advice about the laws and taxes of any of the jurisdictions discussed in the article. Details about such laws should be reviewed with legal counsel competent to give advice about the laws of relevant jurisdictions before taking action in any way reliant on the information contained herein. Speaking Engagements – Trusts & Estates and International partner, Michael Galligan, co-moderates the 2017 STEP Israel Annual Meeting conference session, International Trust & Succession Planning, on Wednesday, June 21. 06/21/2017The conference will be held in Tel Aviv, Israel on June 20 – 21, 2017. Speaking Engagements – Michael Galligan, Trusts & Estates and International partner, presents at the Israel Bar Association Tel Aviv County International Private Law and Succession Committees seminar.06/19/2017Michael’s remarks will address The European Union (EU) Succession Directive from a U.S. Perspective on Monday, June 19 (9:45 – 11:15 a.m.). Article – US expatriate persons and property owners, the European Union Succession Regulation and the choice of New York law (Trusts & Trustees, April 1, 2017) 04/01/2017 Trusts & TrusteesThe EU Succession Regulation represents perhaps the most ambitious and comprehensive effort to date to regularize the rules about choice of law that apply to the succession of decedents’ estates in any part of the world. The Article highlights the significance of the Regulation not only in planning for U.S. persons who live in the European Union, but also in planning for U.S. persons who live outside the European Union but who own property there. The Article also discusses the reception that a choice of law made under the Regulation may be expected to receive in New York State-one of the most prominent jurisdictions of the United States where issues of cross-border succession planning constantly arise and for which the Regulation may be especially relevant.Media – International Tax and Trusts & Estates partner Michael Galligan responds to this week’s tax and real estate-related question published by Mansion Global, a digital platform for affluent residential real estate buyers and investors. 02/23/2017The question: Should I Buy or Rent When Moving to Shanghai for Just Two Years ? Speaking Engagement – Trusts & Estates and International Law partner Michael Galligan will address members of the Society of Trust and Estate Practitioners (STEP) India in a discussion of cross border succession planning considerations for individuals and families having residence status or family members in India and the U.S., or having cross-border assets in India / the U.S. 11/30/2016The event takes place in Mumbai. More here . and watch the video here . U.S. News – Best Lawyers (2017) 11/01/2016U.S. News-Best Lawyers announced Phillips Nizer was recognized as one of the Best Law Firms in the nation for 2017 ranking highly nationally in Trusts & Estates Law. The firm was also ranked in the New York City Metropolitan area in Trusts & Estates Law, Copyright Law, Family Law, Intellectual Property Litigation and Trademark Law. Super Lawyers (2016) 10/21/2016On September 21, 2016 it was announced by Super Lawyers that twenty-three Phillips Nizer attorney were selected for inclusion on the 2016 Super Lawyers and ‘Rising Stars’ lists. This is the second consecutive year the firm has had twenty-three lawyers recognized. Speaking Engagement – Trusts & Estates partner, Michael Galligan, co-chairs The Challenge of Administering US-European Estates and Successions panel on Friday, October 21st at the 2016 Seasonal Meeting of the New York State Bar Association’s (NYSBA) International Section in Paris, France (October 15 – 21, 2016). 10/21/2016Also on Friday, Michael will be a panel presenter on CRS (Common Reporting Standards) and Automatic Exchange of Information: Issues for the Wealth Management Industry . US Govt Expands Efforts to Penetrate Secrecy in Residential Transactions Across NYC, Other Gateway Cities 07/29/2016 Speaking Engagement – Partner Michael Galligan participates as a panelist at the 2016 STEP Israel Annual Conference in Tel Aviv 06/15/2016The conference hosted on June 15th and 16th welcomes trusts, estates, taxation and other practitioners from around the world. Michael and his panel will address the topic of international inheritance. Michael, who is a member of our Trusts & Estates, Tax and International Practices is a member of The Society of Trust and Estate Practitioners (STEP). Media – International Trusts & Estates and Tax partner, Michael Galligan, contributed to the fourth edition of Trusts in Prime Jurisdictions (ed. Alon Kaplan) produced by Globe Law and Business 05/16/2016The release of this edition was made in association with the Society of Trust and Estates Practitioners (STEP), of which Michael is a member. Michael contributes an article addressing the Hague Convention on Trusts and the Uniform Trust Code. Orders for the full edition via the publisher’s website are being accepted. For more information, please visit their website here. Why Choose New York Law? (New York State Bar Association, New York Dispute Resolution Lawyer) 04/01/2016Reprinted with permission from New York Dispute Resolution Lawyer, Spring 2016, Vol. 9, No. 1, published by the New York State Bar Association, One Elk Street, Albany, New York 12207. The Hague Convention on Trusts and the Uniform Trust Code (Revised March 2018) 03/01/2016This article was originally presented as a paper at the 2012 annual meeting of the International Academy of Estate and Trust Law in Istanbul, Turkey, and was earlier published in A. Kaplan & B. Hauser, ed., Trusts in Prime Jurisdictions (Fourth Edition, 2016) Media – In this month’s issue of Private Asset Management, managing partner and chairman of the Real Estate Practice Marc Landis and International Trusts & Estates and Tax partner Michael Galligan comment on the U.S. government’s attempt to combat money laundering through high-end, luxury residential real estate purchases. 02/18/2016 |
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