Matthew McKim

Select examples of Matthew’s prior firm experience include:

• Represented numerous non-U.S. families immigrating to the United States and providing tax and family succession advice related to the various considerations which arise (commonly referred to as “pre-immigration planning”).
• Represented families with respect to “institutionalization” of their wealth over multiple generations and jurisdictions, including establishment of private and licensed trust companies, family banks, and related structures facilitating their needs.
• Represented numerous non-U.S. families seeking to succeed assets to younger U.S. generations in a tax-efficient manner (commonly referred to as “foreign grantor trust” planning) and all tax aspects that arise throughout the chronological stages of such planning, to include, significantly, managing all of the considerations (whether a current or future issue) of the “accumulation distribution” regime (DNI/UNI) and “controlled foreign corporations” and “passive foreign investment companies”.
• Represented U.S. families investing outside of the United States and implementation of planning involving “controlled foreign corporations” and “passive foreign investment companies”.
• Significant experience managing “global reporting” for multinational families, to include classification, registration and reporting under both the Foreign Account Tax Compliance Act (FATCA) and the “Common Reporting Standard” (CRS).
• Represented numerous U.S. families “expatriating” from the United States and ensuring that such a move is done in the most tax efficient manner possible (commonly referred to as “expatriation planning”).
• Represented non-U.S. family in an acquisition of a majority stake in non-U.S. consortium invested in a circa US$2 billion acquisition and redevelopment project of a trophy property in one of the top markets in the United States. 
• Represented European based registered trust company’s rearrangement of its headquarters to the United States, establishment of a U.S. trust company and development of its U.S. based product designed for LATAM families.
• Represented on tax and other related legal considerations of numerous non-U.S. families on the acquisition and ownership of various United States assets.
• Represented private equity and hedge funds organized in the Cayman Islands, Bahamas, Barbados and the British Virgin Islands in connection with acquisitions of U.S. businesses and various other business issues.
• Represented a private equity fund in connection with planning for an allocation of US$1 billion of cancellation of debt income and tax characterization issues.
• Represented on tax structuring matters related to the formation of a German-based private equity raising US$1 billion to invest in seagoing cargo vessels having operational connections with U.S. ports.