Leticia Balcazar, J.D., LL.M., is a U.S. international tax attorney with more than 25 years of experience advising individuals, families, investors, trusts, and privately held businesses on complex cross-border tax, wealth planning, and business matters.

Her practice focuses on U.S. international tax planning, cross-border wealth transfers, U.S. and foreign trusts, and international business transactions. She advises U.S. and foreign clients on the ownership, transfer, financing, restructuring, and disposition of businesses and investment assets where multiple countries, tax systems, or family generations are involved.

A significant part of Leticia’s practice involves cross-border private wealth planning for high-net-worth individuals and families. She advises on lifetime gifting, estate and succession planning, revocable and irrevocable trusts, U.S. and foreign trust structures, pre-immigration planning, expatriation and exit-tax planning, and the U.S. tax consequences of transferring assets between U.S. and non-U.S. family members. She regularly coordinates with foreign counsel, accountants, trustees, and other advisers to integrate U.S. tax planning with a client’s broader international structure.

Leticia also represents entrepreneurs, investors, family offices, and privately held companies in cross-border business transactions and foreign investment into the United States. Her work includes U.S. entity selection and structuring, inbound and outbound investment, corporate and partnership transactions, mergers and acquisitions, business dispositions, reorganizations, and planning involving U.S. real estate and closely held businesses.

She also has substantial experience structuring cross-border private loans designed to qualify for the portfolio interest exemption under Internal Revenue Code Sections 871(h) and 881(c). When properly structured, qualifying interest may be paid to a foreign lender without the otherwise applicable 30% U.S. withholding tax while remaining deductible to the U.S. borrower. Her work includes lender and borrower eligibility, ownership limitations, registered-form requirements, loan documentation, security interests, and transfer restrictions. Her commentary on the portfolio interest exemption and its benefits for foreign lenders, U.S. borrowers, and cross-border families has been published by Bloomberg Tax.

Before private practice, Leticia developed her international tax experience at Deloitte Tax in Los Angeles, advising high-net-worth individuals, corporations, and partnerships. She later practiced at Robie & Matthai and at RSM McGladrey, Inc., where she expanded her experience in litigation, tax, and domestic and international wealth planning.

Prior to her legal career, Leticia lived in Spain while serving as an Air Traffic Controller in the United States Air Force. Outside of her practice, she enjoys spending time with her family, water sports, hiking, and attending live music events.