Megan R. Worrell
Partner
Duane Morris LLP
1540 Broadway
New York, NY 10036-4086
USA
Phone: +1 212 692 1047
Fax: +1 212 253 4049
Email: mrworrell@duanemorris.com

Megan R. Worrell practices in the area of U.S. and international tax and wealth transfer planning. Ms. Worrell assists clients with formulating, implementing and administering their estate plans, in particular estate plans with cross-border issues. Ms. Worrell's matters involve foreign trusts, pre-immigration and expatriation planning, generation-skipping transfer tax planning, asset transfers, beneficiary conflicts, and compliance with federal and state estate, gift, inheritance and income tax returns and accountings. She also has extensive experience with clients who have made voluntary disclosures to the IRS, including clients disclosing overseas accounts. In addition to her focus on wealth planning, Ms. Worrell has experience with forming and counseling nonprofit entities, including obtaining tax exempt status for those entities.

Prior to and while attending law school, Ms. Worrell worked as a tax consultant at Arthur Andersen and Deloitte & Touche.

Ms. Worrell is admitted to practice in New York and New Jersey, and is licensed in Pennsylvania as a certified public accountant. She is a 2003 graduate of Fordham University School of Law, where she was a member of the Fordham International Law Journal, and a graduate of Widener University (M.S., Taxation, summa cum laude) and Salisbury State University (B.S., Accounting, summa cum laude).

Areas of Practice

• International Tax
• Wealth Transfer Planning

Representative Matters

• Represented a director of tax and finance of a public company in negotiating a criminal disposition based upon failure to file or pay New York City income tax since 2000 from a potential seven-year term of incarceration down to payment of back taxes and a fine, along with community service.

Professional Activities

• American Bar Association, Real Property, Trust and Estate Law Section
• Society for Trust and Estate Practitioners (STEP)
• Certified Public Accountant, Pennsylvania

Admissions

• New Jersey
• New York

Education

• Fordham University School of Law, J.D., 2003
• Widener University, M.S., Taxation, summa cum laude, 1998
• Salisbury University, B.S., summa cum laude, 1997

Experience

• Duane Morris LLP
  - Partner, 2012-present
  - Associate, 2008-2012
• Lowenstein Sandler PC
  - Associate, 2005-2008
• McCarter & English, LLP
  - Associate, 2003-2005
  - Summer Associate, 2002
• Deloitte & Touche LLP
  - Senior Tax Consultant, 2001-2003
  - Tax Consultant, 1999-2000
• Arthur Andersen LLP
  - Tax Consultant, 1998-1999

Selected Publications

• Co-Author, "Oops, Have I Left It Until It Is Too Late? Deathbed Planning and Post-mortem Options," International Bar Association website, March 2013
• Co-Author, "U.S. Law in Connection With Posthumous Harvesting and Certain Related Issues: Legal Sprinkles on an Ice Cream Cone," International Bar Association, 2012 Annual Conference, October 5, 2012, Dublin
• Co-Author, "The Avoidance/Reduction of UNI in Foreign Non-Grantor Trusts," New York State Bar Association Seventh Annual International Estate Planning Institute, March 24, 2011, London
• Co-Author, "Estate and Income Taxation of Non-U.S. Residents," New York State Bar Association Fifth Annual International Estate Planning Institute, August 23, 2009
• Co-Author,"Lifetime Gift May Be Better Option," New Jersey Law Journal, February 5, 2007
• "Estate and Gift Tax Planning Opportunities for the New Year," Estate Planning Alert, January 2006

Selected Speaking Engagements

• Panelist, "Oops, Have I Left It Until It Is Too Late? Deathbed Planning and Post-mortem Options," 18th Annual International Wealth Transfer Practice Conference, March 4-5, 2013
• Panelist, "An Overview of US Tax Compliance Issues and the Foreign Account Tax Compliance Act (FATCA)," STEP Mexico Conference, August 30, 2012
• Speaker, "Foreign Bank Account Reporting (FBAR) and Voluntary Disclosure," American Bar Association Panel, May 17, 2011
• Speaker, "IRS Voluntary Disclosure—UBS and Beyond," New York City, August 24, 2010