Christiana Lazo is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. Christiana concentrates her practice on representing ultra-high net worth individuals, their family offices and closely held businesses in developing and implementing sophisticated domestic and international tax and estate plans. Christiana has significant experience counseling global clients on inbound and outbound planning, particularly advising families with members in multiple jurisdictions on wealth transfers and on tax-efficient investment and business ownership structures. 

Christiana is an adjunct professor at the New York University School of Law Masters in Taxation program and a frequent speaker and author on estate planning topics.


Thought Leadership


Co-author, Senior Powers of Appointment, Trusts & Estates Magazine (August 2020)

Co-author, Celebrity Estate Planning: Misfires of the Rich and Famous II, Probate & Property Magazine, Vol. 33 No. 3 (May/June 2019)

Author, Lessons Learned from the AG's Suit Against the Trump Foundation, The New York Law Journal (September 7, 2018)

Author, Adapt Globally Some Strategies for Domestic Fund Managers, Estate Planning Journal (WG&L) (September 2018)

Author, US Tax Reform Affecting Estate Planning for NRAs Holding US Situs Assets: Loss of the 30-Day Rule for CFCs, IBA Digital Content Taxes Committee Newsletter (August 30, 2018)

Co-author, Celebrity Estate Planning: Misfires of the Rich and Famous, Probate & Property Magazine, Vol. 32 No. 4 (July/August 2018)

Author, Tax Considerations in Estate Planning, contributing attorney to New York Business and Commercial Lexis Practice Advisor® Series

Co-Author, United States Chapter of The Global Guide to Trusts, A Systematic Analysis of the Legal Regime and Tax Treatment of Trusts in 21 Jurisdictions, edited by Jean-Marc Tirard, published by Academy & Finance (May 2017)

Co-Author, Comments submitted to Internal Revenue Service on Proposed Treasury Regulations and Temporary Regulations under IRC Sections 2014 and 6035 Regarding Basis Consistency, American Bar Association Section of Real Property, Trusts & Estate Law (June 23, 2016)


Facilitator, Advising the Ever-Changing Client Roundtable, IBA Private Client Tax Committee’s 26th International Private Client Conference, March 3, 2021 

Panelist, Solving Modern Problems for Modern Trustees, STEP Cayman Wealth Structuring Week, January 19, 2021 

Panelist, Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors, Strafford Publications, January 13, 2021

Panelist, Top 10 Estate Planning Techniques, New York City Bar Association, City Bar Center for CLE, November 17, 2020 

Panelist, Lunch and Learn: Post-Election Estate Planning Outlook for Year End, Estate Planning Council of New York City, Inc., November 10, 2020 

Panelist, Private Equity and Partnerships from the Private Client Perspective, IBA 2020 Virtually Together Conference, November 3, 2020

Speaker, For Better, For Worse, For Richer, For Poorer: Designing Trusts to Sustain the Long Haul, Duke University Estate Planning Conference, October 9, 2020

Panelist, Foreign Trust Challenges for U.S. Tax Professionals, Strafford Publications, August 6, 2020

Panelist, Estate Planning Issues to Consider RIGHT NOW!, Estate Planning Council of NYC, August 4, 2020

Co-panelist, Attorney-Client Privilege/Legal Professional Privilege in Tax Planning - UK and US Perspective, STEP, July 30, 2020

Co-presenter, Estate Planning Strategies in an Era of Low Interest Rates and Volatile Markets, ALI CLE, June 3, 2020

Panelist, “I Love You, You’re Fired: Managing Family Dynamics in Business Succession Planning”, Estate Planning Council of NYC, February 12, 2019.

Panelist, SCOTUS Kaestner Ruling on State Trust Income Taxation: Key Considerations for Trusts and Estates Counsel, Strafford Publications, October 1, 2019

Speaker, A Series of Unfortunate Events, or How to Avoid Them - Ethical Considerations for the Estate Planning Attorney, Wilmington Trust 2019 Trust Symposium, September 25, 2019

Panelist, Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries’ Income Tax Returns, Strafford Publications, September 3, 2019

Co-panelist, Even More Estate Planning Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, August 7, 2019

Co-panelist, Jurisdictional Options and Trends in HNW Movement, Transcontinental Trusts International Forum 2019, Bermuda, June 6, 2019

Presenter, International Tax Planning under the Tax Cuts and Jobs Act, Lawline December 14, 2018

Panelist, Calculating Foreign Trust DNI and UNI: Avoiding Throwback Tax on Undistributed Net Income, Strafford Publications, October 31, 2018

Panelist, Tax Planning under the Tax Cuts and Jobs Act of 2017, New York City Bar Center for CLE Programs, October 18, 2018

Panelist, Estate Planning: Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, August 8, 2018

Panelist, Wealth Planning in Multi-Jurisdictional and Cross Border Context, 2018 MLWM International Symposium, May 17, 2018

Speaker, International Market Opportunities, Part I: The New Frontier, 2018 AALU Annual Meeting, April 29, 2018

Panelist, Avoiding Crummey Power Mistakes in Drafting Trust Documents, Strafford Publications, January 31, 2018

Panelist, IRC 645 Election: Estate Planning for Qualified Revocable Trusts in Taxable Estates, Strafford Publications, January 16, 2018

Presenter, Estate Basis Consistency Rules & Reporting Requirements: The Basis of (Almost) Consistently Fun Considerations for Fiduciaries, Beneficiaries and Their Advisers, for MyLaw CLE and Wolters, Kluwer, November 6, 2017

Panelist, IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations, Strafford Publications, September 13, 2017

Panelist, IRC 645 Elections for Qualified Revocable Trusts: Mastering the DNI Separate Share Calculation Rules, Strafford Publications, June 8, 2017

Panelist, Estate Planning: Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, July 27, 2017

Panelist, Repairing Gift Tax and GST Return Reporting Mista es, Strafford Publications, May 15, 2017

Panelist, Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Distribution Strategies, Strafford Publications, February 7, 2017

Panelist, Avoiding Crummey Power Mistakes in Drafting Trust Documents, Strafford Publications Inc., October 4, 2016

Presenter, "Charitable Lead Trusts: The 'Other' Hurdles," PPGGNY - Planned Giving Day 2015, May 28, 2015, New York, New York


Best Lawyers, Trusts and Estates, 2021

Chambers High Net Worth, New York: Private Wealth Law, Up and Coming, 2020

Memberships & Affiliations

Dancewave, Inc., Board of Directors

American Bar Association

New York State Bar Association

New York City Bar, Member of Estate and Gift Taxation Committee

Fellow, American College of Trusts and Estate Counsel


Admissions & Qualifications

  • New York
  • Massachusetts


  • Columbia Law SchoolJ.D.2006

    Kent Scholar

    Harlan Fiske Stone Scholar

    Columbia Journal of Law & the Arts

  • New York University School of LawLL.M.2011
  • Columbia CollegeB.A., English2003

    Golden Key National Honour Society

    Norry Family Scholar