Daniel S. Lewis

Dan advises multigenerational families on trust and estate planning, family offices and the transfer of complex assets. His practice combines trust design and transfer tax planning with attention to family governance, privacy and the administration of closely held business interests, private funds and alternative assets.

A substantial part of Dan’s work involves structuring trusts around income-tax efficiency, asset protection and control across jurisdictions. His experience includes nongrantor trust strategies, intentionally defective grantor trusts, dynasty trusts, spousal lifetime access trusts, beneficiary defective and deemed owner trusts, grantor-retained annuity and unitrusts, qualified personal residence trusts, incomplete gift trusts, domestic asset protection trusts, directed trusts, silent and quiet trusts, and purpose trusts. He tailors fiduciary provisions, distribution standards and administrative mechanics to a family’s objectives, addressing succession, basis management, privacy and governance alongside tax considerations.

For families establishing or operating family offices, Dan advises on entity selection and structuring, governance frameworks, investment and operating policies, and protocols governing information rights. His work also addresses risk, confidentiality, reporting, privacy and cybersecurity considerations.

Dan brings this planning approach to cryptocurrency and other digital assets. He advises on entity and trust design for on-chain and off-chain assets, custody and key management, valuation and basis tracking, state and cross-border tax implications, charitable structures, and tax reporting and compliance. His work includes frameworks for secure transfers, liquidity events and succession involving wallets, exchange accounts and tokenized interests.

Privacy is another focus of Dan’s work for families and individuals. He designs structures and policies intended to limit public exposure and govern information flows, using tools such as entity layering, jurisdiction selection, trust situs planning and confidentiality protocols. He also addresses registered agent and address practices, secure communications, data governance and coordination with cybersecurity advisers. These issues arise in his work on real estate acquisitions, philanthropic initiatives and succession events, including the management of regulatory disclosures, media exposure and digital data risks.

Dan also represents fiduciaries and beneficiaries in complex trust and estate administration, including probate and planning before and after death. He advises on tax compliance and disputes involving the IRS, the Illinois Department of Revenue and other taxing authorities.

• Loyola University Chicago School of Law, J.D., 2006
• Wabash College, B.A., Economics; German, 2003

• Illinois
• U.S. Tax Court

• Selected as Emerging Lawyer, Law Bulletin Publishing Company, 2015-2019

• *The Supreme Court of Illinois does not recognize certifications of specialties in the practice of law and no certificate, award or recognition is a requirement to practice law in Illinois.

• Chicago Bar Association, Member
• Chicago Estate Planning Council, Member
• Loyola University Federal Tax Clinic's Pro Bono Panel, Member