Jennifer A. Migliori practices in the area of U.S. and international taxation, wealth transfer planning, and general corporate matters. Ms. Migliori assists multijurisdictional U.S. and offshore clients with tax-minimization strategies. She has experience developing and implementing tax-efficient cross-border investment structures. Ms. Migliori also assists families with generational wealth and asset transfers, and pre-immigration tax planning. Her practice includes entity formation and the preparation of trusts and estate planning documents. She also counsels clients on matters concerning asset protection, business succession planning, and general corporate matters.

Ms. Migliori has experience working with financial institutions, accountants, and advisors in connection with the U.S. tax treatment of U.S. and foreign-based assets. This includes advice concerning the withholding of tax on nonresident aliens and foreign entities, compliance with federal tax and information returns, and addressing tax issues arising under the Foreign Investment in Real Property Tax Act ("FIRPTA"), in connection with the acquisition and sale of U.S. real estate by foreign persons. She has developed an expertise in the various international information sharing arrangements, and regularly advises clients and their advisors on compliance issues arising under U.S. tax treaties, the Foreign Account Tax Compliance Act (FATCA), exchange of information agreements, and the Common Reporting Standard (CRS). In addition, she assists clients with tax controversy matters including audit representation and voluntary disclosures.

Prior to law school, Ms. Migliori worked as a tax accountant at KPMG LLP, and as a financial controller.

Ms. Migliori earned her LL.M. in Taxation from the New York University School of Law and her law degree from University of Virginia School of Law, where she was Editor-in-Chief of the Virginia Tax Review. She is a magna cum laude graduate of the University of Miami School of Business, where she studied accounting. She is a recent graduate of the Florida Fellows Institute of the American College of Trust and Estate Counsel (ACTEC).

Ms. Migliori is fluent in Spanish.

Areas of Practice

  • Strategic Tax Planning
  • International Tax

  • Wealth Transfer Planning
  • Corporate Law

Admissions

  • Florida
  • U.S. Tax Court

Education

  • New York University School of Law, LL.M., Taxation, 2014
  • University of Virginia School of Law, J.D., 2013
    - Editor-in-Chief, Virginia Tax Review
  • University of Miami School of Business Administration, B.B.A., Accounting, magna cum laude, 2006

Experience

  • Duane Morris LLP
    - Associate
  • Carlton Fields Jorden Burt P.A.
    - Associate
  • Holland and Knight LLP
    - Associate
  • Transworld Services, Inc.
    - Financial Operations Director
  • KPMG LLP
    - Federal Tax Associate

Professional Activities

  • Florida Bar
    - Tax Section
    - Real Property Probate and Trust Law Section

Selected Speaking Engagements

  • Presenter, "Cross-Border Tax and Wealth Planning," FY International Annual Summit Miami 2017, August 24, 2017
  • Speaker, "Pre-immigration Tax Planning Strategies," Leumi Third Annual Private Bank Investment Conference, December 5, 2016
  • Speaker, "FATCA and the Common Reporting Standard, Planning for Non-U.S. Persons," Pan-American Private Client Life Professional Development Workshop, May 23, 2016