Megan R. Worrell is the Vice Chair of the Duane Morris’ Private Client Services Practice Group, and head of the group's International Practice division. She practices in the area of U.S. and international tax and wealth transfer planning, specifically assisting clients with cross-border issues to develop tax-efficient estate plans. Her work involves foreign trusts, pre-immigration and expatriation planning, planning for the purchase of U.S. property by non-U.S. persons, asset transfers, beneficiary conflicts, and compliance with federal and state estate, gift, inheritance and income tax returns. She also has extensive experience with clients who have made voluntary disclosures to the IRS, including clients disclosing overseas accounts and complying with reporting obligations for those with overseas interests.

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

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, 2008-2011
  • 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

Professional Activities

  • American College of Trust and Estate Counsel, Fellow, 2018

  • Society of Trust & Estate Practitioners (STEP), New York Branch
    - Chair, 2017 and 2018
    - Vice Chair and Program Committee Chair, 2014, 2015 and 2016

  • International Bar Association
    - Individual Tax and Private Client Committee
  • Certified Public Accountant, Pennsylvania

Honors and Awards

  • Named to Legal Week's Private Client Global Elite, 2017 and 2018

  • Named Trusts & Estates Lawyer of the Year in Lawyer Monthly Women in Law Awards 2017
  • Listed as a New York Metro-Top Women Attorneys, Rising Star, Super Lawyers 2015 and 2016
  • Listed as a New York Rising Star - Tax Lawyer, 2013-2016
  • AV Preeminent® Peer Review Rated by Martindale-Hubbell®

Selected Publications

  • Author, "Royal Couple Are Case Study In Cross-Border Tax Planning," Law360, January 26, 2018

  • Co-author, "Trust Jurisdiction du Jour," Trust Quarterly Review, December 2017

  • Co-Author, "Pre-Immigration US Tax Planning Essentials", Journal of International Tax, Trust and Corporate Planning, Volume 23, Issue 3, pages 151-162 (2016)
  • Co-author, "IRS Proposes New U.S. Tax Reporting by Foreign-Owned U.S. Limited Liability Companies," Duane Morris Alert, May 18, 2016
  • Co-Author, "Pre-Immigration U.S. Tax Planning Essentials," 2016 International Wealth Transfer Practice Conference, London, February 29-March 1, 2016
  • Co-Author, "Non-U.S. Buyers of U.S. Real Estate: U.S. Tax Issues & Key Objectives," 2014 International Wealth Transfer Practice Conference, London, March 3-4, 2014
  • Co-Author, "U.S. Aspects of Giving to Foreign Charities," New York State Bar Association 10th Annual International Estate Planning Institute, March 13-14, 2014
  • Co-Author, "Oops, Have I Left It Until It Is Too Late? Deathbed Planning and Post-mortem Options," 2013 International Wealth Transfer Practice Conference, International Bar Association, London, March 4-5, 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
  • 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

  • Chair, Practicing Law Institute, “International Estate & Tax Planning”, New York, 2018

  • Moderator, “Deep Dive on Saudi Arabia, China and Argentina”, Delaware Trust Conference, Wilmington, Delaware, October 24, 2018

  • Speaker, “US Tax Reform and LATAM Investments”, STEP LATAM, Mexico City, October 5, 2018

  • Co-Speaker, Private Client Tax, US/UK Tax Planning, “Inbound Planning - UK Residents Moving to the US,” New York, May 8, 2018

  • Co-Speaker, “NRAs and US Transfer Taxes: When They Apply and How to Avoid Them,” 14th Annual International Estate Planning Institute, NY State Bar Association & STEP, New York, March 22, 2018

  • Co-Speaker, “Beat the Clock - Pre-Immigration and Pre-Expatriation Planning”, 2017 Delaware Trust Conference, October 24, 2017

  • Co-Speaker, "Coming to America: Tax & Immigration Planning for High Net Worth Individuals," STEP Texas, August 2017
  • Co-Speaker, "United States Tax & Reporting Compliance," STEP Chile (Initiative), Santiago, Chile, July 2107
  • Speaker, "The Common Reporting Standards from a US Perspective," STEP Chile (Initiative), Santiago, Chile, May 2016
  • Co-Speaker, "The US Tax Man Cometh – Warning Lights for Asian Trustees," Singapore Trustees Association, July 22, 2016
  • Speaker, "What Should I Do Before I Emigrate? Pre-Immigration Tax Planning," IBA 21st Annual International Wealth Transfer Practice Conference, London, February 29-March 1, 2016
  • Speaker, "Voluntary Disclosure," Itaú Private Bank International, Miami, Florida, February 2016
  • Speaker, "Foreign Trusts: Problems and Solutions," DBS Private Bank, Singapore, January 2016
  • Speaker, "Foreign Investment in U.S. Real Estate," Portcullis Trust, Singapore, January 2016
  • Moderator, "Common Reporting Standards (CRS) – Planning Opportunities and Challenges in the New World Order," STEP Asia Conference, Singapore, November 11-12, 2015
  • Speaker, "Trusts and Succession Update from the UK, US and Europe," Mourant Ozannes' International Trusts & Private Client Conference, October 2, 2015
  • Speaker, "We're all in this together - why are we not working together?", Legal Week Private Client Forum Americas, Costa Rica, February 2015
  • Speaker, "Foreign Grantor Trust Planning," Lion Trust, Singapore, January 2015
  • Speaker, "Structuring Ownership of Luxury Items," IBA Annual Conference, Tokyo, October 2014
  • Speaker, "Foreign Investment in U.S. Real Property," Itaú Private Bank International, Miami, Florida, June 2014
  • Speaker, "How to Hold Your Home Away From Home: Real Estate Holding Structures Adapted to These Challenging Times," IBA 19th Annual International Wealth Transfer Practice Conference, London, March, 2014
  • Speaker, "U.S. Aspects of Giving to Foreign Charities," 10th Annual International Estate Planning Institute, New York, March, 2014
  • Speaker, "Foreign Trusts: Problems and Solutions for Trustees and U.S. Beneficiaries," STEP Singapore Seminar, Singapore, August 1, 2013
  • Panelist, "Oops, Have I Left It Until It Is Too Late? Deathbed Planning and Post-mortem Options," IBA 18th Annual International Wealth Transfer Practice Conference, London, 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