People

Michael Heimos

Partner
Michael A Heimos PC

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 BBNA, 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 BBNA Estates, Gifts and Trusts Advisory Board (Emeritus 2017), and the London-based Society of Trust and Estate Practitioners (STEP).

It has also been his privilege to have impacted the law itself as several of his comments to IRS proposed regulatory changes have shaped resulting rules. For example, his comments regarding the “cascading excise tax” on reinsurance premiums prompted their withdrawal by Treasury. Mr. Heimos is a frequent speaker and participates as faculty in continuing legal and other continuing education courses and similar business conferences.
Mr. Heimos is licensed to practice in the state of Colorado (inactive) and in the U.S. Tax Court and Federal District Court in Colorado. Professional affiliations and memberships include the BNA Tax Management Estates, Gifts and Trusts Advisory Board and the Society of Trust and Estate Practitioners (STEP). He earned his law degree from the University of Denver College of Law and undergraduate degree from Benedictine College.

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)

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