Elizabeth Martin

Elizabeth Martin is an Associate in the New York office of Kozusko Harris Duncan. Elizabeth provides individuals, families, and their advisors with advice on US income, estate, and gift tax planning. She also helps advise on the formation, US taxation, and governance of structures including trusts (both US and non-US), foundations, companies, and partnerships.

Prior to joining Kozusko Harris Duncan, Elizabeth was a tax advisor at a big four accounting firm in London, with a focus on US/UK cross-border trust and estate tax planning and assisting clients with their US tax compliance.

• Attorney (Licensed in New York)

• Master of Laws (LL.M.), Taxation, Georgetown University
• Juris Doctor (J.D.), Fordham University School of Law
• Bachelor of Arts (B.A.), Communications and English, Boston College

• Corporate Transparency Act: Beneficial Ownership Information Reporting Begins
• Corporate Transparency Act: FinCEN Extends Initial BOI Report Deadline for Reporting Companies Created or Registered in 2024
• Corporate Transparency Act: Identifying Individuals Who Own or Control Ownership Interests of Reporting Companies
• Corporate Transparency Act: Identification of Individuals Who Exercise Substantial Control Over Reporting Companies
• Corporate Transparency Act: FinCEN Beneficial Owner Information Report Requires Street Address of Principal Place of Business
• IRS Streamlined Offshore Procedures May be Used to Rectify Delinquent U.S. Reporting Obligations