FacultyFaculty/Author Profile
Carl A. Merino

Carl A. Merino

Day Pitney LLP

New York City, NY, USA


Carl Merino is based in the New York City office of Day Pitney LLP.  He represents U.S. and non-U.S. families and companies on a wide range of personal and business tax matters, including cross-border income and estate tax planning, corporate and partnership tax issues, S corporations and income taxation of trusts and estates.

Carl works extensively in the international tax arena. He advises non-U.S. clients on structuring inbound investments to minimize federal and state income and estate tax exposure. He advises U.S. clients on tax aspects of foreign investments, including anti-deferral rules, entity classification issues and reporting requirements for foreign entities and trusts.

Carl’s work in this area also encompasses pre-immigration and expatriation planning, tax issues of foreign trusts with U.S. beneficiaries, cross-border compensation and employment tax issues and corporate structuring for foreign companies setting up U.S. operations.

Carl is co-chair of the International Estate Planning Committee of the New York State Bar Association's Trusts and Estates Law Section. He frequently publishes articles on various aspects of cross-border tax planning.

Carl A. Merino is associated with the following items:
CHB Chapters  CHB Chapters Structuring Foreign Investments in U.S. Real Estate after the Tax Cuts and Jobs Act (March 25, 2018) - International Estate & Tax Planning 2018, Monday, May 21, 2018
Web Segment  Web Segment Investment in U.S. Real Estate by Nonresident Aliens (NRAs) - International Estate & Tax Planning 2018, Tuesday, May 22, 2018
MP3 Audio  MP3 Audio Investment in U.S. Real Estate by Nonresident Aliens (NRAs) - Investment in U.S. Real Estate by Nonresident Aliens (NRAs), Tuesday, May 22, 2018
Transcripts  Transcripts Investment in U.S. Real Estate by Nonresident Aliens (NRAs) - Investment in U.S. Real Estate by Nonresident Aliens (NRAs), Tuesday, May 22, 2018
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Investment in U.S. Real Estate by Nonresident Aliens (NRAs) - Investment in U.S. Real Estate by Nonresident Aliens (NRAs), Tuesday, May 22, 2018
On-Demand Web Programs  On-Demand Web Programs International Estate & Tax Planning 2018, Monday, May 28, 2018, New York, NY
Journal Chapter  Journal Chapter Structuring Foreign Investments in U.S. Real Estate After the Tax Cuts and Jobs Act - PLI Current: The Journal of PLI Press, Vol. 2, No. 3 (Summer 2018), Monday, August 06, 2018
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