Photo of Lawrence H. Heller

Lawrence H. Heller counsels individuals and members of their families on matters relating to domestic and international estate and income tax planning. Many of his clients are high net worth individuals. Lawrence writes and lectures extensively on subjects relating to domestic and international wealth transfer techniques and has testified before the House Ways and Means Committee Subcommittee on Oversight in 1995 on proposed legislation to tax U.S. citizens who renounce their citizenship and long-term resident aliens who relinquish their U.S. resident status.

On June 21, 2019, in a unanimous decision, the U.S. Supreme Court held as unconstitutional a North Carolina statute that had been interpreted by North Carolina to mean that a
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