Paul Marcotte, Jr. assists attorneys and clients with navigating complex U.S. and international tax matters involving estate planning and trusts administration.

His work includes representing clients from all over the globe that have come to the U.S. with their own unique backgrounds and culture who are unaccustomed to such complexity and tax exposure.

Paul’s practice includes cross border investment matters and international tax compliance, including structuring foreign investments in U.S. real estate and establishing new business ventures or subsidiaries while helping to minimize the impact of U.S. income taxation and limiting exposure to U.S. wealth transfer taxes.

He also assists U.S. clients with tax advice on offshore entities and investments.


  • Georgetown University Law Center (LL.M. in Taxation, 1983)
  • University of Baltimore School of Law (J.D., 1981)
  • University of Maryland (M.B.A., International Finance, 1981)
  • University of Maryland (B.S., 1976)


  • Maryland
  • District of Columbia

Practice Areas


Lerch Early’s estate and trust attorneys help people throughout the Washington, DC metropolitan area protect their assets while minimizing tax liability through sophisticated planning and administration.