Thomas M. Giordano-Lascari

Thomas Giordano-Lascari is a partner at Karlin & Peebles, LLP.  Thomas’s practice focuses primarily on advising high net worth individuals and closely held businesses in connection with international income tax and estate planning issues.  A significant portion of Thomas’s practice involves advising global families with respect to structuring and reorganizing multinational businesses to minimize worldwide taxes.  Thomas also regularly advises clients regarding pre-immigration planning, foreign investment in the United States, US residency planning and management, and expatriation planning.

Thomas regularly advises foreign fiduciaries regarding foreign trusts with US beneficiaries and grantors, including advising of compliance obligations and tax consequences; likewise, Thomas advises US beneficiaries and grantors of foreign trusts of their compliance obligations and the tax consequences of the relationship with the trust. 

Current Professional Affiliations

  • Adjunct Professor (International Taxation) – Loyola Law School, Los Angeles
  • Member of the Society of Trust and Estate Practitioners (STEP)  
  • Program Chair of STEP Los Angeles Executive Committee  

Former Professional Affiliations

  • Former Chair of the Los Angeles County Bar Association, Taxation Section Executive Committee
  • Former Chair of the State Bar of California, Taxation Section International Tax Subcommittee
  • Former Chair of the Beverly Hills Bar Association, Taxation Section Executive Committee
  • Member of the California State Bar Taxation Section Executive Committee

Awards

  • 2019 Southern California Rising Star

Recent Speaking Engagements include:

  • "International Aspects of Tax Cuts and Jobs Act 2017 – Part II – Advising Clients Serving Foreign markets from a U.S. Base,” Taxation Section of the California Lawyers Association, September 24, 2019.

  • "International Provisions of the Tax Cuts and Jobs Act 2017,” Panelist, Taxation Section of the Beverly Hills Bar Association, August 22, 2019.

  • "International Aspects of the Tax Cuts and Jobs Act 2017 – Part I: Advising Clients on Serving Foreign Markets from Abroad,” Panelist, Taxation Section of the California Lawyers Association, August 10, 2019.

  • "Outbound Planning and Choice of Entity Considerations for Individuals, Panelist, 78th New York University Conference on Advanced International Taxation, July 19, 2019.

  • "Section 962 Election of The Corporate Tax Rate by Individuals, Trusts and Estates For Global Intangible Low-Taxed Income (GILTI) Income Inclusions,” Panelist, Strafford live webinar, July 10, 2019.

  • “Foreign Trusts, the CFC Rules and the new GILTI Tax,” Society of Trust and Estate Practitioners – San Diego, Panelist, February 19, 2019.

  • “The 2017 Tax Act – International Updates for the Trust and Estates Practitioner,” American Bar Association, Tax Section – Estate & Gift Taxes Committee, January Meeting, Panelist, January 18, 2019.

  • “The Forgotten Soldier:  Outbound Planning for Individuals and Pass-Through Entities after Tax Reform,” NYU 77th Institute on Federal Taxation, November 12, 2018.

  • “Dual National Beneficiaries of Foreign Trusts: UNI, PFICs and GILTI Tax – Treasury Regulations Run Amok,” USD School of Law – Procopio International Tax Institute 2018 Conference, Panelist, November 2, 2018.

  • "Advanced Tax Planning for Nonresident Aliens: Pre-Immigration Strategies,” Panelist, Strafford live webinar, October 30, 2018.

  • “Section 962 Election of the Corporate Tax Rate by Individuals for Global Intangible Low-Taxed Income (GILTI) and Subpart F Income Inclusions,” Panelist, Strafford live webinar, July 10, 2018.

  • “GILTI Planning for the Private Client,” Panelist, STEP Los Angeles, May 23, 2018.

  • “Double Taxation:  Bilateral Agreement between Italy and the United States against Double Taxation,” Panelist, Committee of Italians Abroad – Los Angeles, December 20, 2017.

  • “Foreign Investment in U.S. Real Estate,” Presenter, Los Angeles Inbound Wealth Planning Council, January 24, 2017 and February 28, 2017.

  • “Income and Inheritance Tax Aspects of Partnerships in Cross-Border Situations,” Panelist, 6th Annual Tax Conference of AIJA, March 1, 2013.

  • “Family Enterprise and Succession to Family Businesses – How to Protect Family Businesses for Future Generations,” Panelist, 50th Congress of AIJA, Private Client Commission, September 30, 2012.

  • “FATCA Implementation: Proposed Regulations,” Panelist, STEP Town Hall Meeting, February 28, 2012.

  • “International Roundtable,” Panelist, 2011 Annual Meeting of the California Tax Bar & California Tax Policy Conference, November 4, 2011.

  • “U.S. Reporting Requirements for a Globalized World,” CalCPA Los Angeles Chapter Discussion Group, July 26, 2011.

Admissions

Thomas is admitted to the State Bar of California, the United States District Court in the Central District of California, and the United States Tax Court.

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 May 2003
    • Major: Finance