Laurelle M. Gutierrez is a partner in San Francisco Office of McDermott Will & Emery LLP where she has a diverse practice representing ultra-high-net-worth domestic and international clients with respect to all aspects of gift, estate and generation-skipping wealth-transfer tax planning, as well as philanthropic giving, fiduciary income tax planning and trust and estate administration. Laurelle frequently writes and speaks on sophisticated estate planning and fiduciary income tax issues for professional organizations. She is a State Bar of California Certified Specialist in Estate Planning, Trust and Probate Law, and has been listed annually in Best Lawyers in America since 2013.