The Law Offices of David S. Kerzner is a boutique American and cross border law firm. For businesses, the firm focuses on legal planning, structuring, and complete implementation services for cross border mergers and acquisitions, divestitures, financings, the international transfer of intellectual property, and strategic international business expansion. For individuals, the firm focuses on international wealth preservation, income, estate, gift and trust planning, immigration matters, and tax compliance. We represent our clients at all levels of tax controversy. Our clients are primarily small and medium size businesses, but also include high net worth individuals, start ups, public companies, and large funds (private equity, real estate, and pension). Our clients share three common legal needs: expertise, service, and value.