Erin L. Fraser - McDermott Will & Emery


Erin Fraser focuses his practice on private client matters, advising global and domestic family offices and ultra-high net worth individuals on strategic planning around wealth transfer and preservation, the formation of trusts and new entities to hold real estate or investments, as well as advising on charitable entities and giving.

Erin writes regularly for trade publications and has been quoted in popular media, including the Wall Street Journal, Forbes, Consumer Reports, Bloomberg, the California Tax Lawyer, and BNA Tax Planning International Review. While in law school, Erin was editor in chief of the Minnesota Journal of International Law.


  • Advised on unwinding US-based trust structure for non-citizen US resident relocating internationally*
  • Advised on transfer and related anti-money laundering compliance for USD 200+ million transfer to client’s non-US family members*
  • Collaborated with corporate and real estate attorneys, and other advisors on reorganization of a single family office and transitioning wealth to lower generations*
  • Advised on estate tax inclusion risks and other tax aspects of USD 400 million sale to an intentionally defective grantor trust*
  • Advised on IRS examination of California charitable entity and secured a no-change close to the exam*

*Matter handled prior to joining McDermott


  • Super Lawyers, Northern California Rising Star, 2020 and 2021
  • The Best Lawyers in America, Ones to Watch in Trusts and Estates, 2020–2023


  • Tax Section of the California Lawyers Assn., Corporate and Pass-Through Entity Committee, Co-Chair, 2019–2020
  • Golden Gate University, Braden School of Taxation, Adjunct Professor, 2019


New York University School of Law, LL.M in Taxation, 2014
University of Minnesota Law School, JD, 2010
University of Rochester, BA in Economics & Political Science, 2005

New York

US Tax Court
US District Court, Eastern District of Wisconsin