Thomas Giordano-Lascari is an accomplished income tax and transactional attorney specializing in international matters for high net worth private clients. He is a frequent speaker on sophisticated international tax issues. Mr. Giordano-Lascari is also Chair of the Executive Committee of the Los Angeles County Bar Association Taxation Section.

Professional Experience

  • Karlin & Peebles, LLP, Of Counsel 2014 –
  • Johnson, Giordano & Roth, APC, (formerly known as Wayne R. Johnson & Associates, PLC), Beverly Hills, California, Partner July 1, 2010 to April 2014
  • Valensi Rose, PLC, Century City, California, Associate May 1, 2008 to June 30, 2010
  • Doniger/Burroughs, APC, Los Angeles, California, Associate August 1, 2006 to August 1, 2007

Description of Practice

  • Representing global high net worth individuals. Representation includes advising on the U.S. income, estate and gift tax consequences attendant to foreign individuals with U.S. interests, including real estate and U.S. businesses; U.S. individuals with foreign interests, including stock in CFC’s and PFIC’s; and the creation of comprehensive estate plans.
  • Representing individuals making voluntary disclosures under the 2009 OVDP and the 2011, 2012 and 2014 OVDIs and streamlined procedures before the Internal Revenue Service and State taxing authorities.
  • Advising foreign trustees (including professional trust companies) in connection with foreign trusts with US beneficiaries/ grantors, including advising on compliance obligations and tax consequences of structure; likewise, advising US beneficiaries and grantors of foreign trusts of their compliance obligations and the tax consequences of the relationship with the trust. In addition to advice concerning existing structures, engagements include creating new structures and drafting the operative documents.
  • Creating and advising on effective strategies to repatriate foreign earnings into the U.S., including reorganizing the clients’ holdings to take advantage of favorable income tax treaties.
  • Advising clients seeking to expatriate from the US and avoid a punitive exit tax under Code § 877A.
  • Representing individuals in connection with the sale or other disposition of family businesses.
  • Implementing strategies for foreign individuals working in the U.S. to minimize their presence or otherwise take advantage of income tax treaties to minimize the tax consequences of their U.S. activities.

Education

Loyola law school, Los Angeles, California

LL.M in Taxation May 2008

University of New Mexico, School of Law, Albuquerque, New Mexico

Juris Doctorate December 2005

  • New Mexico Law Review, Staff Member and Manuscript Editor
  • New Mexico Supreme Court, Justice Bosson, Extern

University of New Mexico, Albuquerque, New Mexico

Bachelor of Business Administration (3.36 GPA) May 2003

  • Major: Finance

Professional Activities

  • Los Angeles County Bar Association, Taxation Section, Executive Committee – Chair (youngest in history of section)
  • Los Angeles County Bar Association, Taxation Section, Young Tax Lawyers Subcommittee – Past-Chair
  • State Bar of California, Taxation Section, Executive Committee – Member
  • State Bar of California, Taxation Section, International Tax Subcommittee – Past-Chair
  • Beverly Hills Bar Association, Taxation Section, Executive Committee – Past-Chair
  • Society of Trust and Estate Practitioners (STEP) – Chair, Programs Committee, 2015-16
  • USC Tax Institute, Planning Committee – Member
  • AIJA, an International Young Lawyers Association, Taxation Committee – Member
  • AIJA, an International Young Lawyers Association, Private Client Committee – Member

Publications

  • Co-Author: “Proposed Guidance under Code Section 108(c)(3),” 20 California Tax Lawyer 2 (Spring 2011), presented by Mr. Giordano-Lascari to officials at the Treasury Department and the Internal Revenue Service, and staff from the Joint Committee on Taxation and the House Ways & Means Committee, Washington, D.C., May 2010.
  • Co-Author: “A Case for Bifurcating Payments to Avoid Taxes on Prohibited Benefits under IRC Section 4967,” 18 California Tax Lawyer 4 (Fall 2009), presented by Mr. Giordano-Lascari to officials at the Treasury Department and the Internal Revenue Service, and staff from the Joint Committee on Taxation and the House Ways & Means Committee, Washington, D.C., May 2009.
  • Co-Author with Geoffrey Weg: “Calculation of Income Inclusion Under Section 409A When Deferred Compensation is Based on Future Valuations or is Otherwise Not Reasonably Ascertainable,” 17 California Tax Lawyer 2 (Spring 2008), presented by Mr. Weg to officials at the Treasury Department and the Internal Revenue Service, and staff from the Joint Committee on Taxation and the House Ways & Means Committee.
  • “A Third-Party Claimant Becomes an Insured: Hovet v. Allstate and the Expanding Right to Sue Under New Mexico’s Insurance Code” New Mexico Law Review, 35 NMLR 651 (2005).

Speaking Engagements

  • “Income and Inheritance Tax Aspects of Partnerships in Cross-Border Situations,” Co-Panelist, Presented at the 6th Annual Tax Conference of AIJA, March 1, 2013.
  • “Family Enterprise and Succession to Family Businesses – How to Protect Family Businesses for Future Generations,” Co-Panelist, Presented at the 50th Congress of AIJA, Private Client Commission, September 30, 2012.
  • “FATCA Implementation: Proposed Regulations,” Co-Panelist, Presented at the STEP Town Hall Meeting, February 28, 2012.
  • “International Roundtable,” Co-Panelist, Presented at the 2011 Annual Meeting of the California Tax Bar & California Tax Policy Conference, November 4, 2011.
  • “U.S. Reporting Requirements for a Globalized World,” Presented at the CalCPA Los Angeles Chapter Discussion Group, July 26, 2011.
  • “AMERICA’S NEW FOREIGN COMPLIANCE REGIME: Will it be Worth its Weight in Gold?” Contributor, Presented by Wayne R. Johnson at the Inaugural Tax Institute, California State Polytechnic University, October 28, 2011.
  • “RESPONSES TO BANK SECRECY: Advising Taxpayers in an Era Of International Cooperation and Transparency,” Contributor, presented by Wayne R. Johnson at Tax Night 2011, Los Angeles County Bar Association, Taxation Section, June 15, 2011.
  • “Current Developments in International Taxation,” Contributor, Presented by Wayne R. Johnson, 2011 at the USC Gould School of Law 2011 Tax Institute, January 25, 2011.
  • “Reporting Foreign Bank and Financial Accounts (FBAR): What You Need to Know,” Moderator, Loyola Law School Tax LLM Program seminar, 2010.
  • “Never Say Goodbye, Say Farewell!: The Current Status of Expatriation Rules,” Contributor, presented by Wayne R. Johnson, BHBA Tax Section MCLE Lunch, 2010.
  • “Tax Advice for Victims of Investment Fraud,” Contributor, presented by Geoff A. Weg, 82nd Annual Meeting of the State Bar of California, 2009. Page 2

Admissions

  • Admitted to the California Bar, 2006
  • Admitted to the United States District Court – Central District of California, 2007
  • Admitted to the United States Tax Court, 2009