Michael Heimos co-founded the firm of Dean & Heimos LLC in 1995 immediately after graduating law school, and since has continued with the firms of Mullin Dean & Heimos LLP, GTEC LLP, and currently as Michael A. Heimos P.C. His concentration is in counseling non-U.S. citizens anticipating U.S. temporary residency or immigration, and investing in U.S. properties and enterprises, as well as vice versa relating to U.S. citizens' outbound interests. Experience assisting these clients includes a variety of matters beyond crafting estate plans - such as counseling family offices on risk management, creating captive insurance programs and using other techniques that augment business efficiencies, interacting with financial institutions on tax and regulatory compliance, and establishing international charities.
Mike has been interested in contributing to the wider professional discussion for most of his career; to date he has published four monographs (looseleafs within the Portfolios series) for Bloomberg Tax, which he continues to update, as well as edition chapters, articles in various journals, and conference papers. He has taught several continuing legal education courses, and paneled at numerous practitioner conferences, most notably of the NYSBA International Section, and the joint NYSBA / STEP International Estate Planning.
Mike’s licensure ('inactive' from Sept 2016) includes the State of Colorado, the US Tax Court and the Federal District Court in Colorado. Current professional affiliations include the Bloomberg Tax Estates, Gifts and Trusts Advisory Board (Emeritus 2017), and the London-based Society of Trust and Estate Practitioners (STEP).
Education:
DPhil History, University of Oxford (pending, 2016-2020)
M.Litt. with distinction, University of St Andrews (2015)
J.D., University of Denver College of Law (1995)
B.A. cum laude, Benedictine College (1991)
Tax Management Portfolios™
-
U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (Portfolio 854)
Bloomberg Tax Portfolio, U.S. Taxation of Foreign Estates, Trusts and Beneficiaries, No. 854, gives a survey of the history of trusts, explains in detail the U.S. federal income...
-
Non-Citizens — Estate, Gift and Generation-Skipping Taxation (Portfolio 837)
This Portfolio explains the federal taxation of property transfers made by resident non-citizens and nonresident non-citizens, and their respective estates.
-
Immigration and Expatriation Law for the Estate Planner (Portfolio 806)
This Portfolio gives attorneys referential material for analyzing federal immigration and expatriation law issues that arise in connection with forming estate plans for clientele.
-
Ethical Issues in International Estate Planning (Portfolio 872)
Bloomberg Tax Portfolio, Ethical Issues in International Estate Planning, No. 872, discusses professional responsibility issues that tend to arise when an estate planning practice crosses international boundaries.
-
U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (Portfolio 6500)
This Portfolio explains the federal income, estate and gift taxation of foreign trusts and estates and their grantors and beneficiaries.