ABOUT US

WILLIAM K. NORMAN

William K. Norman is a Partner of the Southern California tax law firm of Norman & Zak. He is a Certified Specialist in Taxation Law (State Bar of California Board of Legal Specialization). He is admitted to practice in California and Wyoming and has practiced tax law for over 35 years. His practice is focused on international tax and business law.

Many of his client engagements involve sophisticated choice of entity issues (including use of LLC’s, statutory trusts, CFCs, private investment funds, foreign situs trusts and civil law foundations), the development and acquisition of complex restructuring plans, tax planning for exporters including establishment of IC DISCs and planning compliance with Tax Cuts and Jobs Acts (TCJA) including GILTI and FDII planning and compliance. He frequently represents clients before the IRS in Offshore Voluntary Disclosures, Streamlined Filing Procedures, and Delinquent Filings of FBARs and International Reporting Forms and planning and compliance with Tax Cuts and Jobs Acts (TCJA) including GILTI and FDII and foreign tax credit matters. He advises foreign persons on the US tax aspects of the financing of film production and US activities of foreign athletes, actors and performing artists. He also advises US persons renouncing or surrendering US citizenship and green card holders giving up US residency and holders of Cryto Currencies.

Mr. Norman received an A.B. degree in Economics from the University of California at Berkeley in 1962, a J.D. degree from the University of California in 1965 and an LL.M. (in Taxation) degree from New York University in 1970. He also attended the Graduate School of Business of University of California at Berkeley and the Stern Graduate School of Business of New York University. He is the co-editor of a three volume work published by the American Bar Association entitled Practical International Estate Planning.

In June of 2008, the Taxation Section of the Los Angeles County Bar Association presented the Dana Latham Award to him in recognition of his outstanding contributions to the field of taxation.
William K. Norman received the 2008 DANA LATHAM AWARD for outstanding contributions to the field of taxation

​Norman and Zak engages in general business and tax practice representing partnerships, joint ventures, private investment funds and individual entrepreneurs concerning day to day operations and cross border transactions including acquisitions and restructuring. Our lawyers have substantial experience in planning cross border, business and corporate restructurings, formation of partnerships, limited liability companies and statutory trusts; and in advising on tax aspects of export and import and foreign joint ventures, planning compliance with Tax Cuts and Jobs Acts (TCJA) including GILTI and FDII planning and compliance, financings and technology licenses. The firm also advises foreign based clients on the acquisition and sale of real estate.
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We provide personal tax planning to owners of closely held businesses, entrepreneurs, multi-national families, estates and trusts including foreign situs trusts. This planning includes advice on international estate planning, non-qualified, and  deferred compensation packages. We advise individuals on the use of foreign trusts and civil law foundations. We are involved in estate and business planning designed to ease the transition of ownership of family businesses from one generation to the next, while minimizing taxation and ensuring the continuity of the business enterprises.

We also advise international and cross border trust administration. The firm handles civil tax controversy proceedings, including audits before the Internal Revenue Service, administrative appeals, and litigation in the U.S. Tax Court and the U.S.Court of Federal Claims.