Jeremy Brown

Jeremy Brown focuses his practice on estate planning, administration and tax matters. He advises high net worth individuals, families and closely held businesses on gift and estate tax planning, trust administration, wealth transfer strategies and business succession planning. In particular, Jeremy represents individuals, estates and businesses in connection with complex tax matters and Internal Revenue Service (IRS) audits. He also advises clients on the formation and structuring of charitable organizations, including public charities, private foundations and private operating foundations.

Before entering private practice, Jeremy served as a lawyer for the Office of Chief Counsel of the Passthroughs, Trusts and Estates office at the IRS, focusing on a broad range of intricate federal tax issues involving passthrough entities, partnerships, S corporations and fiduciary income taxation. In this role, he advised on trust income taxation, beneficiary defective inheritance trusts, lapsing powers, the ascertainable standard, the Qualified Business Income Deduction and other relevant provisions of the Internal Revenue Code. He also assessed how established anti-abuse principles apply to complex partnership arrangements to ensure compliance with tax law, and he drafted regulations outlining procedures for partnership audits and related adjustments to ensure accurate reporting and compliance.