Michelle Bontems Graham

Michelle Graham focuses her practice on estate planning and tax planning strategies for domestic and international clients. She advises U.S. and non-U.S. individuals on tax planning matters, including strategies to minimize global taxation and IRS compliance regarding foreign reporting.

Michelle works with non-U.S. individuals investing in the United States and U.S. individuals residing abroad on their U.S. tax filings and global estate planning. Her cross-border experience spans Latin America, Asia, Europe, Australia, Canada, and the Middle East. She also assists migrating clients, including corporate executives moving between states or internationally, and those retiring or acquiring second homes in California.

In addition, Michelle advises on complex planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements, and family business succession planning.

Michelle has been recognized by Chambers High Net Worth Guide in the area of Private Wealth Law - Southern California since 2020.

Recognition & Leadership

Awards & Accolades

•Listed, The Best Lawyers in America
•Trusts and Estates, 2013-2026
•Tax Law, 2025-2026
•Closely Held Companies and Family Business Law, 2025-2026
•Listed, Chambers High Net Worth Guide, Private Wealth Law, Southern California, 2020-2025
•Winner, Bloomberg Tax & Accounting, 'Tax Portfolio Author of the Year,' for Portfolio 842 T.M., Transfers to Noncitizen Spouses, 2022
•Listed, The Legal 500 United States, Key Lawyer, International Tax, 2020-2021
•Listed, San Diego Business Journal, '100 Women of Influence in Law,' 2025
•Listed, Super Lawyers magazine, San Diego Super Lawyers, 'Top 25 Women San Diego Super Lawyers,' 2025-2026
•Listed, Super Lawyers magazine, Northern California Super Lawyers, 2012-2024
•Listed, Legal Week, “Private Client Global Elite”
•Rated, AV Preeminent 5.0 out of 5.0