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Practice AreasPrivate Client

International Tax

Exempt Organizations

EducationJ.D., American University Washington College of Law, 1988, magna cum laude

M.B.A., The George Washington University, 1976

B.A., University of New Mexico, 1967

Bar and Court AdmissionsDistrict of Columbia

Maryland

Anne J. O'BrienMember, Washington, D.C.

(202) 862-5033

aobrien@capdale.com

Anne O'Brien is a well-regarded and highly-skilled trust and estate practitioner who joined Caplin & Drysdale as a Member in 2013.

The cornerstone of Ms. O'Brien's practice involves advising domestic and international private clients on safeguarding their personal and business interests. She offers counsel on matters relating to estate planning, trust and estate administration, and related areas of federal and state tax law. These areas include transfers of family wealth to succeeding generations, settlement negotiations in large estate controversies, family trust matters, and charitable tax planning. Additionally, Ms. O'Brien assists high-net-worth individuals (HNWIs) and families in structuring their U.S. and global holdings, as well as the transfer of those holdings to family members, trusts, charitable organizations, and other entities.

ServicesAs a fellow of the American College of Trust and Estate Counsel (ACTEC) and an academician of The International Academy of Estate and Trust Law, Ms. O'Brien is among an exclusive group of lawyers uniquely qualified to help clients preserve their assets on a global scale. Her noteworthy matters include:

Counsel various members of a wealthy multinational family with respect to structure and ownership of assets, premarital planning, expatriation issues and general estate planning.

Coordinate probate proceedings for and Internal Revenue Service (IRS) audit of a large estate with significant assets held in trusts involving multiple jurisdictions in both common and civil law countries.

Represent a large Washington, D.C., estate in an IRS audit involving conservation easement and valuation issues in connection with closely-held business assets.

Prepare private letter ruling request for trustee of large marital trust to address concerns that distributions from the trust will be treated as a disposition under Section 2519 of the Internal Revenue Code.

Represent U.S. beneficiary's interest in Swiss estate involving Swiss succession, Lichtenstein foundation and BVI trusts.

Prepare comments to proposed revenue ruling on private trust companies and meeting with IRS on behalf of private bank.

Counsel Isle of Man trust company in matter involving appropriate characterization of trust for which it was a trustee and contribution thereto.

Advise large Florida estate involving closely-held business assets with underlying real property interest subject to lawsuit initiated by nephews of

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decedent (settled by mediation).

Represent numerous wealthy estate planning clients, including multinational and U.S. families owning family holding companies (family limited partnership and family limited liability companies), closely-held businesses held through tiered corporate and partnership structures and real estate assets.

Professional Activities

Member, Board of Trustees, Mills College in Oakland, California

Academician, The International Academy of Estate and Trust Lawyers

Member, American Bar Association, Section of Taxation and Section of Real Property, Trust and Estate Law

Fellow, American College of Trust and Estate Counsel (ACTEC)

State Chair, District of Columbia, 2008 - 2013

Chair, International Estate Planning Committee, 2009 - 2013

Chair, International Membership Committee, 2009 - 2012

Member, DC Estate Planning Council

Member, Tax Management Estate, Gifts, and Trusts Advisory Board

Past Chair, Estates, Trusts and Probate Section, District of Columbia Bar

Founding Board Member, National Center for Family Philanthropy

Advisory Board Member, William Wendt Center for Loss and Healing

Awards & Rankings

Chambers High Net Worth Guide, Private Wealth Law, D.C. and USA: Eastern Region, 2016-Present

Chambers USA, 2011-2012, 2014-2016

The Legal 500, Recommended, 2014, 2015, 2018-2020

Best Lawyers in America, Women in the Law, Trust and Estates, 2016; Listed 2006-Present

Super Lawyers, Top 50 Women, 2008; Washington, D.C., 2008-Present

Expert Guides' World's Leading Women in Business Law, 2013-Present

Expert Guides' The Best of the Best, Trusts and Estates, 2014

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Expert Guides' Trusts and Estates Practitioners, 2009

The Washingtonian, Top Money Advisers, 2014; Top Wealth Advisers, 2016; Best Financial Advisers, 2019; Top Lawyer, 2004-Present

Who's Who Legal, Leading Practitioner, 2015, 2020

Fortune Magazine, Women Leaders in the Law, 2014

Legal Week, International Trusts and Private Client Elite, 2012

Legal Times, Leading Lawyer, 2004

Recent News

Caplin & Drysdale Attorneys Listed as "Best Lawyers In America", August 19, 2021

Chambers High Net Worth Guide Recognizes Caplin & Drysdale Private Client Attorneys, Chambers High Net Worth Guide, August 6, 2021

Super Lawyers® Names Caplin & Drysdale Attorneys Among D.C.'s Most Prominent Practitioners, Super Lawyers, April 29, 2021

Washingtonian Recognizes Caplin & Drysdale Attorneys Among Washington's Top Lawyers, The Washingtonian Magazine, November 19, 2020

Who's Who Legal Names Anne O'Brien as Global Leader in Private Client, September 1, 2020

Caplin & Drysdale Earns Top Ranking in 2021 "Best Lawyers in America", U.S. News & World Report, August 20, 2020

Caplin & Drysdale Attorneys Recognized by Chambers High Net Worth Guide for Private Wealth Law, Chambers High Net Worth Guide, July 10, 2020

17 Caplin & Drysdale Attorneys Recognized in 2020 Legal 500 Ranking, The Legal 500, July 6, 2020

Caplin & Drysdale D.C. Attorneys are Recognized by Super Lawyers®, Super Lawyers, May 4, 2020

Beth Kaufman and Anne O'Brien Named Best Financial Advisers in Washingtonian Magazine, The Washingtonian Magazine, December 4, 2019

Click here for a full list of media coverage.

Recent Speaking Engagements

Panelist, Common Business Planning Challenges and Spotting Key Tax

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Issues for Family-Owned Business Enterprises, The Mid-Atlantic Fellows Institute, September 12, 2019

Recent Publications

"2021 Ushers in Decreased D.C. Estate Tax Exemption, Potential Additional Probate and Estate Tax Legislation", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, January 5, 2021

"Timely Estate Planning Techniques, Including "May Day" GRATs", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, April 30, 2020

""May Day" GRATs: An Excellent Estate Planning Opportunity", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, April 30, 2020

"UPDATE: Gift Tax Return Due Date Now July 15, 2020", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, March 27, 2020

"Estate and Gift Tax Return Due Dates Not Postponed", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, March 27, 2020

"Congress Takes the Stretch Out of IRAs (and Other Retirement Assets)", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, January 6, 2020

"UPDATED: Year-End Charitable Giving Ideas: IRA Rollovers and "Bunching" Charitable Deductions", with Beth Shapiro Kaufman, William D. Fournier, and Megan E. Wernke, Caplin & Drysdale Client Alert, November 28, 2018

"IRS Adds Foreign Trust Information Reporting to Compliance Campaign Program", with Victor A. Jaramillo and Kirsten Burmester, Caplin & Drysdale Client Alert, June 1, 2018

"2018 Ushers In New Estate Planning Opportunities and Pitfalls", with Beth Shapiro Kaufman and Megan E. Wernke, Caplin & Drysdale Client Alert, January 18, 2018

"Possible Repeal of the Estate Tax in 2017", with Beth Shapiro Kaufman, Megan E. Wernke, and William D. Fournier, Caplin & Drysdale Client Alert, December 5, 2016

Click here for a full list of publications.