Bar Admissions

  • California

Education

  • LL.M., Taxation, Golden Gate University School of Law, 2012
  • J.D., Santa Clara University School of Law, 2007
  • B.F.A., magna cum laude, City University of New York, Hunter College, 2003

Memberships

  • Member, Bar Association of San Francisco, Taxation Section

    Member, State Bar of California, Taxation & Estate Planning Sections

T +1 415 653 3746
F +1 415.653.3755
 

Suzanne C. Farley

Counsel

Suzanne Farley is a member of Venable’s national Tax and Wealth Planning Practice. She focuses her practice on estate planning for high-net-worth individuals and families, with a particular emphasis on family wealth transfers for large estates; trust and estate administrations; court proceedings and IRS audits related to trust and estate administrations; charitable giving; business formation and succession planning; and the formation and representation of tax-exempt entities.

Significant Matters

  • Represented company founder in pre-transaction planning culminating in public offering of company.
  • Represented high-net-worth individual in advanced planning, including grantor retained annuity trusts (GRATs) and use of gifts and sales to intentionally defective grantor trusts (IDGTs), which resulted in significant tax savings.
  • Represented high-net-worth individual in advanced planning, including a charitable lead annuity trust (CLAT), formation of a private family foundation, and Delaware dynasty trusts.
  • Represented trustees of multi-million-dollar estate owning substantial private real estate assets in the United States and Canada, where the estate successfully obtained estate tax deferral under Internal Revenue Code Section 6166, and a 10-year payment plan for generation-skipping transfer taxes.
  • Represented estates in settling estate tax audits before the Internal Revenue Service, where contested issues included the value of closely held business interests, promissory notes, and real estate.
  • Represented trustee of a billion-dollar estate in preparation of an estate tax return, post-mortem tax planning, and administration of estate assets, including substantial real estate holdings.
  • Represented closely held business owners in preparation of business succession plan and buy-sell agreement.
  • Represented partners of numerous private equity fund complexes in estate and transactional planning.
  • Represented a professional sports franchise in forming and obtaining tax-exempt status for its related nonprofit organization.