An estate and business planning attorney and former international banker, Mr. Sega's practice involves advising closely-held corporations and high net worth individuals on estate, gift and retirement planning issues. He focuses on business succession planning, family limited partnerships, split-interest trusts, charitable planning, estate planning for employee compensation, executive benefits and life insurance and international estate planning issues. Mr. Sega has been quoted in the Wall Street Journal regarding his extensive experience with Cryonics and Personal Revival Trusts.

Mr. Sega assists U.S. and foreign clients in selecting tax-efficient estate planning techniques to coordinate charitable, wealth planning and testamentary objectives.

Significant Matters

Designed and implemented transfer of large closely-held communications company to client's family without loss of voting control at a finally determined transfer tax value of less than 1% of the pre-planning value of the business.

Obtained IRS recognition of multi-million dollar private operating foundations, obtained favorable IRS rulings on charitable foundation “split-ups,” creation of inter vivos and testamentary charitable split-interest trusts, charitable easements, and reduction of both transfer and income taxes by using qualified retirement plan assets to satisfy charitable bequests. Succeeded in obtaining favorable Federal legislation regarding charitable conservation easements on behalf of national environmental association.

Negotiated favorable settlement of multi-million dollar international estate tax audit with the National Office of the Internal Revenue Service.

Activities

Mr. Sega served as the Chair of the Committee on Fiduciary Income Tax and currently serves as the Chairman of the Subcommittee on Grantor Trusts of the Committee on Estate and Gift Tax of the American Bar Association's Section on Taxation. He is a member of the Tax Section of the District of Columbia Bar. Mr. Sega is active in the D.C. Estate Planning Council, where he served as both Director and Past President. He taught International Taxation as an Adjunct Faculty Member of the Columbus School of Law from 1993-1995, and is currently a member of the Adjunct Faculty at Georgetown University Law School where he teaches Estate and Gift Taxes. In this capacity, Mr. Sega received the Charles Fahy Distinguished Adjunct Faculty Award for 2008-2009. Mr. Sega is a Fellow of the American College of Trust and Estate Counsel.