Marnin J. Michaels ’96
(JD/MA International Relations)
Associate
International Tax & Trusts Practice Group
Baker & McKenzie Zurich
Zurich, Switzerland

Current Position
Marnin J. Michaels ’96, at his Zurich office, practices in the area of cross-border estate planning with the international tax & trusts practice group of Baker & McKenzie, which is based in Zurich, Switzerland. "My practice group services the estate and tax planning needs of 'global families' and primarily services those individuals who rely on private banks for the management of assets. We specialize in creating 'above board' structures that minimize tax on a global level. Often times this means that we cannot be as aggressive as purely domestic tax planners because overly aggressive planning in one jurisdiction often causes an overall higher global tax burden to the client."

Career Path
If you had told me during my first year of law school that I would be living and working in Zurich, Switzerland I probably would have called you crazy! I actually thought that I was going to be a trial lawyer. Before law school I applied to the Maxwell Masters Program because of my interest in International Relations. During my second year of law school I took Tax I and fell in love with tax law. By the time I returned to law school for my third year, I decided that I wanted to continue my education in tax law, specializing in estate planning. After graduation, I attended the University of Miami School of Law’s LL.M. program in estate planning. After graduating from UM, I joined a large Buffalo-based law firm, Phillips, Hitchcock, Blaine, & Huber, L.L.P. Due to the proximity to Canada, law firms in the Buffalo area get a fair amount of cross-border work. While in Buffalo I was hooked on cross-border work, so when the opportunity came to join Baker & McKenzie in Zurich doing cross-border estate planning full-time, I packed my bags.

Useful SUCOL Experiences
My joint degree (JD/International Relations) comes in handy. At B&M, for example, most lawyers have multiple degrees (virtually everyone has an LL.M. or doctorate or M.A., in addition to a law degree). The "hard core" courses like Tax I, UCC Art 9, Conflicts of Law, and Evidence were very useful because they forced me to think and analyze legislation, which is what I am paid to do.

Advice for Students
If you are serious about practicing in the international field, definitely take advantage of SUCOL’s relationship with the Maxwell School and get a degree in International Relations or Public Administration. However, do not reduce your law school requirements to obtain this second degree. Take as many hard-core classes as you can (Tax I, Evidence, UCC Art. 9, etc.). These courses may come in very handy. If you are interested in tax law, minimize your tax courses on the juris doctorate level and immediately go on for an LL.M. You do yourself a disservice by only studying tax while a JD student.

Recent Publications
Michaels, "U.S. Withholding Tax" (Warren Gorham & Lamont of RIA, Release Date July 2005)

Whittaker & Michaels, "Chapter QDOT Planning" In Whittaker, International Estate Planning (CCH, Release Date July 2005).

Michaels, "Armed Forces Tax Fairness Act of 2003: New Expat Rules" (May 2003).