Daniel Tirle

Daniel Tirle is a partner in CM’s New York office whose practice spans Tax and Private Client Services. He advises business owners, entrepreneurs, high-net-worth individuals and families, family offices, and tax-exempt organizations on complex U.S. tax matters. Daniel helps connect the tax needs of privately held businesses with the personal planning of their owners, including entity and transaction structuring, business succession, multigenerational wealth transfer, charitable planning, and IRS matters.

Daniel’s approach begins with understanding both the client’s immediate tax concerns and broader business and family objectives. Drawing on his legal and accounting background, he reviews tax returns, financial statements, entity structures, and existing planning; models and explains alternatives; and helps clients prioritize and sequence practical next steps. He regularly coordinates with CPAs, financial advisers, trustees, and other counsel so the tax analysis, legal documents, and financial execution remain aligned.

For privately held and family-owned companies—including manufacturers, professional practices, and real estate ventures—Daniel advises on entity selection and restructuring; partnership, S corporation, and corporate tax matters; acquisitions and dispositions; qualified small business stock under Section 1202; research tax credits; multistate nexus and apportionment; and owner-level tax planning. He also helps owners coordinate business succession and liquidity events with their personal estate and investment plans.

For individuals, families, and family offices, Daniel advises on federal income, estate, gift, and generation-skipping transfer tax planning; the design and taxation of trusts; charitable planning; and estate and trust administration. His work includes grantor retained annuity trusts, spousal lifetime access trusts, dynasty and GST-exempt trusts, qualified personal residence trusts, intrafamily sales, donor-advised funds, charitable remainder trusts, and private foundations. He also counsels tax-exempt organizations on formation, governance, and federal tax compliance.

Daniel also represents individuals, businesses, estates, trusts, and tax-exempt organizations in IRS administrative matters, including private letter ruling requests, penalty-relief matters, and other tax controversies. In matters with an international component, he advises on the U.S. tax implications and coordinates with foreign counsel and advisers on local-law issues.

Daniel is an adjunct professor at Regent University, where he teaches Advanced Taxation and other law and business courses. Virginia Business named him to its 2025 Legal Elite in Taxes/Estates/Trusts. Born and raised in Romania, he is fluent in Romanian and English.