Carol Seabrook Boulanger

Carol Seabrook Boulanger assists clients with corporate and individual income, gift, and estate tax planning, as well as with complex tax disputes. Carol assists numerous clients with the acquisition, sale and reorganization of business interests, and with ongoing business operations.

She represents businesses and families in complex tax audits and tax litigation, and has particular experience advising multinational companies and the families which control them on corporate recapitalization, restructuring and succession planning.

This includes formation of corporations, partnerships and trusts, and the preparation of shareholder, trust and other agreements to preserve family control and orderly succession.

REPRESENTATIVE EXPERIENCE :

• Represented members of a family in planning and implementing a major restructuring of a limited partnership with multi-billion dollars in assets for income and estate and gift tax purposes.
• Provides ongoing legal and tax advice to a multi-generational wealthy family and its family office on acquisition and disposition of assets, distribution policy of trusts and partnerships, joint ventures and loans between family members, charitable gifts and pledges.
• Advised wealthy individuals on the financial aspects of complicated prenuptial and postnuptial agreements, together with matrimonial counsel at other firms.

Associations :

• Member, Board of Overseers of the Alzheimer’s Drug Discovery Foundation
• Former Chair, Association of the Bar of the City of New York’s Committee on Foreign and Comparative Law; current member, American Bar Association Sections of Taxation, International Law and Practice, and Real Property, Probate and Trust Law
• Director, Friends of Flutes Foundation Inc.

EDUCATION :

• LL.B., University of Pennsylvania Law School, 1969
• B.A., Swarthmore College, 1964

ADMISSIONS : New York

COURTS : U.S. Tax Court