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Osvaldo Garcia

Associate  |  Cadwalader, Wickersham & Taft

United States (NY)


Administration of estates and trusts
Personal and estate planning
Asset holding structures


What has been the highlight of your practice over the past 12 months?

As an emerging trusts and estates practitioner, it has been thrilling to work in fields of law that have either seen great change over the past few years after periods of stability or are constantly evolving. In particular, the Tax Cuts and Jobs Act passed by the United States Congress in 2017 has granted me an opportunity to provide expertise in an area of law that is still being deciphered by all practitioners and even the Internal Revenue Service itself. Furthermore, the last year has granted me greater opportunities to become an expert in the field of international regulatory compliance. The constant changes to the Common Reporting Standard framework and the rise of public registers of beneficial ownership have led to constant monitoring of developments on a global basis. Thus, it feels like we are living in a very dynamic world in which the playing field has leveled out in a way. This presents a great opportunity to offer real value to our clients and even fellow practitioners.

What advice would you give rising stars/new lawyers in the private client world?

I do not feel like I am yet in a position to provide much advice as I am the one always hungry for advice myself. To the extent that I can offer any insight, I would say to always look for opportunities to learn and grow. Learn from your mentors, learn from your peers, and even learn from your clients. A good attorney knows that there is always something more that he or she can learn despite the amount of years in practice.

What is your favourite quote?

“Two roads diverged in a wood, and I, I took the one less traveled by, and that has made all the difference,” Robert Frost.