Mikhail E. Lezhnev (Mike) is an associate attorney in the firm’s Trusts and Estates and Tax Departments. Mike represents high-net-worth individuals and private businesses in the areas of estate and trust planning, tax law and related corporate law. Mike brings to his practice special expertise and experience in the estate planning and tax implications of cryptocurrency.

In the area of estate planning, Mike advises on and prepares complex wills, revocable trusts, asset protection trusts, life insurance trusts, qualified personal residence trusts, grantor retained annuity trusts, other irrevocable trusts, related LLC operating agreements and other corporate documents, as well as the decanting and amendment of irrevocable trusts. Mike counsels clients about options for lifetime gifts and testamentary legacies and their gift, estate and income tax implications. He also represents executors and trustee in the administration of estates and trusts. Further, Mike advises clients in matters that require expertise in international estate planning and administration.

In his tax practice, Mike 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.

Mike is also a Certified Public Accountant (CPA).

PROFESSIONAL MEMBERSHIPS

• 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 

• Russian