Trusts and Estates
Private Client Services
- Boston University School of Law, LL.M. in Tax Law
- Brooklyn Law School, J.D./M.B.A.
- Baruch, Zicklin School of Business, J.D./M.B.A.
- College of Staten Island, B.A.
BAR ADMISSIONSNew York
- U.S. Tax Court
- U.S. District Court, SDNY
- U.S. Court of Appeals, Second Circuit
Mikhail E. Lezhnev
Mikhail E. Lezhnev (Mike) is an associate attorney at the firm’s Trusts and Estates and Tax departments. Mikhail represents high-net-worth individuals and private businesses in the areas of estate and trust planning, tax law and related corporate law. Mikhail brings to his practice special expertise and experience in the estate planning and tax implications of cryptocurrency, as well as general counsel experience.Mikhail previously served as general counsel to related private telecommunications and IPTV companies with over 50,000 U.S. customers, primarily from Eastern European backgrounds. He worked closely with the companies’ chief executive officer, overseeing a diverse array of domestic and international legal matters, including general business and corporate matters, technology, social media, insurance, general business contracts, real estate and tax law, as well as three Federal litigations and international litigations.
In the area of estate planning, Mikhail prepares complex wills, revocable trusts, asset protection trusts, life insurance trusts, qualified personal residence trusts, grantor retained annuity trusts, other irrevocable trusts, and LLC operating agreements, as well as the decanting and amendment of irrevocable trusts. Mikhail counsels clients about options for lifetime gifts and testamentary legacies and their gift, estate and income tax implications. He represents executors and trustees in the administration of estates and trusts. Mikhail also advises clients in matters that require expertise in international estate planning and administration.
In his tax practice, Mikhail provides analysis and advice on the taxation of corporate transactions, real estate investments, business ventures taxed as partnerships, as well as on matters involving personal income tax, executive compensation and US and cross-border tax compliance and disclosure. He has represented clients in audits before the Internal Revenue Service (IRS), state tax departments and the IRS Appeals Office. He often gives counsel on the taxation of cryptocurrency transactions, crypto compensation, non-fungible tokens, and initial token offerings.
In addition to being a tax and estates attorney, Mikhail is a licensed Certified Public Accountant (C.P.A.) and electronic notary public in the State of New York.
- Certified Public Accountant, New York
- New York City Bar Association (Member of the: Estate and Gift Taxation Committee and; Trusts, Estates and Surrogate’s Court Committee)
- New York State Society of CPAs (Member of the: Estate Planning Committee, Member, International Taxation Committee and; Trust and Estate Administration Committee)
FOREIGN LANGUAGE COMPETENCIES