Andrew L. Gradman, Esq., LL.M.

Professional Experience

Andrew is Of Counsel in FRB’s Taxation Practice Group. He advises clients on a wide range of federal and international tax matters, including deferral and characterization of income; partnership taxation; corporate taxation; and Opportunity Zones. He frequently represents closely held family businesses, real estate developers, and cannabis clients. He also has extensive experience in estate and gift tax planning.

Andrew’s articles on Opportunity Zones have appeared in Tax Notes, Bloomberg, California Tax Lawyer, and elsewhere. He is a frequent contributor to educational materials for California CEB (Continuing Education of the Bar) and has been quoted in the Wall Street Journal on the topic of foreign tax shelters. 

Andrew started his career at the US Attorney’s Office in the Eastern District of California, prosecuting misdemeanors on federal land. He was also a federal judicial clerk and a staff attorney at the Ninth Circuit Court of Appeals. These government experiences inform his judgment in offering opinions on uncertain tax matters.