Ms. Heller counsels clients on business succession planning, including on issues that arise
in connection with M&A and corporate finance transactions. She has experience advising
family offices, forming private trust companies, and counseling international families
making inbound U.S. investments and U.S. families with holdings abroad.
She is an adjunct professor at the New York University School of Law, where she teaches
Advanced Income Taxation of Trusts and Estates.
Ms. Heller is a fellow of the American College of Trust and Estate Counsel and an academician
of the International Academy of Estate and Trust Law. She has served as vice chair of
the International Estate Planning Committee and chair of the Generation Skipping Transfer
Tax Committee of the American Bar Association Section of Real Property, Trust and Estate
Law. She serves as American Bar Association Advisor to the Uniform Law Commission
Trust Decanting Act and to the Uniform Law Commission on Divided Trusteeship. In addition,
Ms. Heller has served as a member of executive committee of the Tax Section of the
New York State Bar Association and as co-chair of the Tax Section’s Committee on Estates
She is a frequent speaker and author on tax and estate planning topics for domestic and
international professional organizations and publications, including the Journal of Taxation,
the Journal of Regulatory Economics, the Heckerling Institute on Estate Planning and the
American Law Institute.
Ms. Heller has been recognized as a leading lawyer nationally in Chambers USA and
Chambers High Net Worth. She also has been named as a Euromoney Leading Woman in
Business Law and has been named by The American Lawyer and Legal Week as a member of
the Private Client Global Elite.