Carol A. Fitzsimmons

Carol is a leader in the firm’s General & International Tax Practice and its U.S. - Canada Practice. She is particularly focused on providing U.S. tax counsel to clients with cross border business and personal tax issues, including public and private company tax matters and income, gift, and estate tax planning for high-net-worth individuals and their families. Carol advises public and private companies on the U.S. tax aspects of international transactions, including mergers and acquisitions; U.S. tax disclosures in securities documents and private placements; effective tax structuring for U.S. business operations; and tax considerations in U.S. business, portfolio, and real estate investments. Carol’s work with high-net-worth clients includes planning for U.S. income tax issues under the controlled foreign corporation (CFC), passive foreign investment (PFIC) and foreign trust rules; advising on U.S. tax - effective estate planning for multinational families; and providing guidance on U.S. tax residency and citizenship matters.

Carol is a frequent speaker on U.S. tax law, particularly as it affects Canadian businesses and individuals. She has received numerous accolades for her work including listings in “Best Lawyers in America” (Best Lawyers/U.S. News & World Report) for Tax Law.

Carol is currently serving as Co-Chair of the Firm and has frequently served on the Hodgson Russ Board of Directors and numerous firm committees.

She exclusively practices U.S. law and is admitted to practice in New York.

Services

Education

Nazareth College, B.A., magna cum laude

University at Buffalo School of Law, J.D., cum laude

Admissions

• New York
• U.S. Tax Court