With Eileen Marshall
Partner, Cooley LLP, Washington D.C.

Eileen Marshall’s practice at Cooley includes all aspects of domestic and cross-border mergers, acquisitions, divestitures, restructurings, tax-free reorganizations, taxable and tax-free spinoffs, incorporations, and partnership formations. She also has significant experience advising on tax issues in connection with public and private equity and debt financings and restructurings.

Education

• Yale Law School, JD, 1996
• University of Pennsylvania, BA, 1989, summa cum laude

Rankings and Accolades

• Chambers USA: Tax – District of Columbia (2024)
• Legal 500 US: US Taxes: Non-Contentious (2023)
• Who’s Who Legal, Corporate Tax: Advisory (2022)
• Washington DC Super Lawyers (2012–2015)

With Francisco Garcia Jr. 
Attorney, Higgs Fletcher & Mack, San Diego CA

Francisco Garcia, Jr. assists clients in estate planning, estate and trust administration, charitable planning, and a variety of tax-related matters.
Mr. Garcia focuses his practice on the areas of estate planning and estate administration. Mr. Garcia advises individuals and families on all aspects of wealth planning, including general estate planning; business succession planning; advanced wealth transfer techniques, such as intentionally defective grantor trusts, intra-family installment sales, grantor retained annuity trusts, irrevocable life insurance trusts, and qualified personal residence trusts; and the modification and reformation of trust agreements, both judicially and nonjudicially.

Mr. Garcia also counsels fiduciaries on estate and trust administration, including post-mortem tax planning and the preparation of estate and gift tax returns, as well as California fiduciary income taxation and tax compliance. Mr. Garcia regularly prepares and reviews gift and estate tax returns and has successfully resolved estate and gift tax audits and appeals.

Education

J.D., The University of Texas at Austin
B.A., Stanford University

With Christopher Cunningham
Partner, Elliot, Thomason & Gibson, Dallas TX

Christopher Cunningham handles a wide array of tax issues for a broad spectrum of clients at Elliot, Thomas & Gibson, from highly sophisticated international investment funds to family-owned businesses, to local schools and religious organizations. He has practiced in all areas of business tax law, from C-corporations to partnership taxation, from public and private M&A transactions, from tax exempt entities to multi-state tax planning. He has particular experience and expertise in like-kind exchanges and taxation of real estate investments.

Prior to his legal career, Mr. Cunningham was educated as a computer scientist and worked for a number of years as an engineer in telecommunications security. He continues to apply the same engineering based practical and results-oriented approach to client problems, for which he has received specific praise from clients.

Honors, Awards, and Distinctions:

Super Lawyers Rising Stars (2016, 2017)
D Magazine Best Lawyers in Dallas, Tax: General (2015)
Member, The College of the State Bar of Texas (2014-present)
Co-Chair, Dallas Association of Young Lawyers Finance Committee (2014–present)
Sustaining Life Fellow, Dallas Association of Young Lawyers Foundation (2013–present)
Member, inaugural class of the State Bar of Texas Tax Section Leadership Academy (2012)
Co-Chair, Dallas Association of Young Lawyers Solo and Small Firm Committee (2012 and 2013)

Education:

LL.M. in Taxation from New York University School of Law, May 2007
J.D. with Honors from the University of Texas School of Law, May 2006
B.S. cum laude in Computer Science and Math from the Vanderbilt University School of Engineering, May 2000