Glenn G. Fox
Baker & McKenzie, LLP
Phone: (212) 626-4689
Fax: (212) 310-1789
Email:
glenn.fox@bakermckenzie.com
452 Fifth Avenue
New York, NY 10018
U.S.A.
Biography
Glenn G. Fox is chair of Baker McKenzie's New York Tax Group
and is a member of the Firm's Private Capital, Wealth Management, and Tax
Practice Groups and of the Firm’s Global Tax Wealth Management Steering
Committee. Glenn is a domestic and international tax, estate planning, and
tax-exempt (charitable) organizations lawyer with vast experience working with
closely held businesses, family offices, and charitable organizations from the
US and overseas. Glenn is a member of the American College of Trust and Estate
Counsel, the Society of Trust and Estate Practitioners and the International
Academy of Estate and Trust Law and is ranked Band 2 in Chambers Private Wealth
Law.
Practice Focus
Glenn's wealth management practice focuses on the use of
sophisticated wills, trusts, closely held entities, tax-exempt (charitable)
entities and non-charitable purpose trusts to enable clients to bequeath and
gift assets with the imposition of the least amount of transfer and income
taxes. He has significant experience in dealing with closely held business
interests, retirement assets, foreign assets, foreign trusts and US and
international tax exempt organizations. He represents domestic and foreign clients
with worldwide assets in succession, estate, trust, tax and tax
exempt/not-for-profit organization matters. Glenn's tax exempt/not-for-profit
practice includes all elements of establishing and operating US and non-US
charitable organizations that do business in the US and abroad.
Representative Legal Matters
- Represents
non-US entrepreneurs establishing US business ties with their treaty based
US income tax and estate tax planning.
- Represents
major publicly traded US multinational fashion company with respect to its
corporate philanthropy via various US private charitable foundations.
- Represents
European based founders of software and healthcare companies on US
pre-immigration personal tax planning and US philanthropic planning via
foreign charitable foundations.
- Represents
European privately held multinational consumer products company with US
charitable foundation operations.
- Represents
major publicly traded US company with the establishment of a
non-charitable purpose trust structure.
- Represents
New Jersey based family owning interests in closely held Asia based
multinational company on international tax and estate planning.
- Represents
multiple generations of US based family owning multinational manufacturing
company on estate and philanthropic planning that includes charitable
foundations and social welfare organizations.
- Assists
various charitable foundations with international ties for the purpose of
establishing public charity branches in the United States.
- Represents
royal family from Europe with respect to the restructuring of various US
trusts that date back to the 1920s for gift tax planning.
- Advises
the heirs of a pharmaceutical manufacturing company in a significant
family trust matter.
- Represents
family with significant New York real estate holdings on estate and
succession planning.
- Represents
Florida based family with significant business and real estate holdings in
the US and Latin America with trust, succession and charitable planning.
- Advises
founder of highly successful New Jersey based telecommunications company
on succession and estate planning.
- Guided
the formation of a public environmental charity.
- Represented
a university involved in a large estate litigation.
Professional Honors
- Ranked
Band 2, Chambers Private Wealth Law
- Who's
Who Legal, Private Client Global Leader
- New
York Super Lawyer, New York Times
- Recommended
Lawyer, Legal 500 US
- US
News Best Lawyers, Trusts & Estates
- UJA
Lawyers Division Trusts & Estates Group 30th Annual Event Honoree,
2021
No aspect of this advertisement has been approved by the
Supreme Court of New Jersey. Access a description
of the selection methodology for the above awards.
Professional Associations and Memberships
- American
College of Trust and Estate Counsel - Downstate New York State Chair; past
FATF Task Force Co-chair
- Society
of Trust and Estate Practitioners – Past Co-chair New York Chapter
- New
York State Bar Association International Section - Past Section Chair
& House of Delegates Member; International Section Executive Committee
Member
- UJA-Federation
of New York Trusts and Estates Group – Member
- International
Academy of Estate and Trust Law - Member
- New
York City Bar Association - Member
Admissions
- District
of Columbia~United States (1992)
- New
York~United States (1991)
- Connecticut~United
States (1991)
- New
Jersey~United States (1990)
Education
- New
York University (LLM Taxation) (1994)
- Albany
Law School (JD, cum laude) (1990)
- Cornell
University (BA) (1987)
Publications & Presentations
- Author
and Speaker, "Taking Advantage of Benefits Under the OBBBA via
Decanting, Modification and/or Termination of Trusts," NYU School of
Professional Studies 84th Institute on Federal Taxation, New York, New
York, October 2025
- Co-author
and Speaker, "In Depth Discussion of Estate Tax Treaties,"
STEP/NYSBA 20th Annual International Estate Planning Institute, New York,
New York, March 2025
- Author
and Speaker, "The Corporate Transparency Act – Current Compliance
Requirements," NYU School of Professional Studies 83rd Institute on
Federal Taxation, New York, New York, November 2024
- Co-author
and Speaker, "A Deep Dive into the Corporate Transparency Act and its
Impact on Corporate Trustees," Delaware Trust Conference, Wilmington,
Delaware, October 2024
- Co-author
and Speaker, "The Corporate Transparency Act," ACTEC ALI-CLE
Webinar, July 2024 and January 2023
- Co-author
and Speaker, "Lawyers as Gatekeepers – Ethical Considerations,"
STEP/NYSBA 19th Annual International Estate Planning Institute, New York,
New York, March 2024