Ms. Heller advises clients on income, gift and estate tax planning, trust administration and charitable giving. She counsels clients on business succession planning, including on issues that arise in connection with M&A and corporate finance transactions. She has extensive experience advising family offices and working with international families making inbound U.S. investments and U.S. families with holdings abroad.
Ms. Heller is an adjunct professor at the New York University School of Law, where she has taught Income Taxation of Trusts and Estates since 2009 and will teach International Estate Planning beginning in the 2020 academic year.
Ms. Heller is a fellow of the American College of Trust and Estate Counsel. She also is an academician of the International Academy of Estate and Trust Law and a member of the Academy's nominating committee.
She has served as chair of the Generation Skipping Transfer Tax Committee and as vice chair of the International Estate Planning Committee of the American Bar Association Section of Real Property, Trust and Estate Law. She also has served as the American Bar Association Advisor to the Uniform Law Commission Trust Decanting Act and to the Uniform Law Commission on Divided Trusteeship. In addition, she has served as a member of executive committee of the Tax Section of the New York State Bar Association and has served as co-chair of the Tax Section's Committee on Estates and Trusts.
She is a frequent speaker and author on tax and estate planning topics for professional organizations and publications, including the Journal of Taxation, the Journal of Regulatory Economics, the Heckerling Institute on Estate Planning, the American Law Institute and Trusts and Trustees, a publication of the Oxford Academic Press.
Ms. Heller has been cited as a Band 1 lawyer nationally in Chambers High Net Worth. She also has been named in The Best Lawyers in America, as a Euromoney Leading Woman in Business Law, and has been recognized by The American Lawyer and Legal Week as a member of the Private Client Global Elite.