Practice Focus

Alyssa Razook Wan is a Tax, Trust and Estates attorney with a concentration in international taxation, who handles a variety of domestic and international matters for high-net-worth individuals and families, such as structuring and preparing sophisticated estate plans and trust agreements, structuring investment in and transfer of U.S. real property by non-residents, pre-immigration planning and estate planning involving multinational families and investments. She also assists clients who have recently relocated to Florida in establishing their homestead and estate plans under Florida law.

Alyssa works closely with clients to form private foundations and public charities to accomplish their long-term charitable and family planning objectives, and has developed a special expertise in assisting clients to carry out their charitable goals by supporting non-U.S. foundations.

Alyssa obtained her Master of Law degree in Taxation, at the University of Miami School of Law, her Juris Doctor degree, cum laude, from Washington University in St. Louis School of Law, and her Bachelor of Science degree in Industrial & Labor Relations from Cornell University.

Professional Associations and Memberships

• The Florida Bar
  • Tax Law Section
  • Real Property, Probate & Trust Law Section
    • Charitable Planning and Exempt Organization Committee, serving as Secretary of Education, Research and Development

Private Letter Rulings

• PLR 201702004 (decendant's estate qualified for deduction under Section 2055 for property included in gross estate that passed to foreign nonprofit organization) 
• PLR-113447-20 (grants paid by U.S. private foundation to foreign nonprofit organizations will be qualifying distributions under Section 4942, will not be taxable expenditures under Section 4945 and will not create any acts of self-dealing under Section 4941) 

Publications

• Co-Author, "Charitable Giving in a Global Environment," The Florida Bar Journal, May/June 2020 Edition
• Author, "Charitable Planning Client Alert: CARES Act Offers Increased Income Tax Deductions for Qualified Charitable Contributions Made in 2020," Fowler White Burnett Legal Alert, April 2020
• Author, "What Partners Should Do Following The New Partnership Tax Audit Procedures," Florida Bar Real Property, Probate & Trust Law Section, Summer 2019 ActionLine Publication, July 2019
• Author, "What Partners Need to Know to Protect Themselves Under The New IRS Partnership Audit Procedures," Daily Business Review, February 6, 2019
• Co-Author with Howard W. Gordon, "IRS to End Offshore Voluntary Disclosure Program in September 2018," Fowler White Burnett Legal Alert, JDSupra, March 2018
• Co-Author, "Three Key Aspects of the New Tax Law," Fowler White Burnett Legal Alert, JDSupra, January, 2018

• Co-Author, "New Florida Law Facilitates Access to and Management of a Person's "Digital Estate" After Death," Fowler White Burnett Legal Alert, JDSupra, May 2016, and The Dade County Bar Association Bulletin, August 2016.

• Co-Author with Richard Razook, "FATCA Alert," Fowler White Burnett, P.A. Legal Alert, October 17, 2014. Re-published by FATCA News, October 21, 2014.

• Author, "IRS Amends Circular 230 Regulations: Standard Tax Disclaimers Should Be Reviewed," Fowler White Burnett, P.A. Legal Alert, August 5, 2014

• Author, “Base Erosion and Profit Shifting: Views from Peru, Brazil and Mexico,” Report from the International Bar Association 6^th Annual US-Latin America Tax Planning Strategies Conference, International Bar Association Taxes Newsletter (Vol. 20, No. 1), February 2014

• Co-author, “Florida Adopts New Limited Liability Company Act,” Fowler White Burnett, P.A. Legal Alert, February 12, 2014

• Quoted, “Five Estate Planning Mistakes You Should Try to Avoid,” J.D. Supra Business Advisor, February 7, 2014

• Author, "Corporations Are 'Persons' But Lack 'Personal Rights': A Review of Statutory Construction and the Limits of Corporate Personhood Based on the United States Supreme Court Case of Federal Communications Commission v. AT&T (2011)," American Bar Association Young Lawyers Division, December 2011 (Reprinted in the Dade County Bar Association Bulletin, pg. 7, April 2012)

Speaking Engagements

• Speaker, "Charitable Planning and Exempt Organizations Committee Meeting Updates," Charitable Planning and Exempt Organization Committee quarterly meetings, 2019-Present
• Speaker, “Pre-Immigration Tax Planning in the 2018 Landscape: Trends, Developments and Updates,” The Knowledge Group, February, 2018