Daniel Tirle

Daniel Tirle is a partner at CM Law who advises private clients and closely held businesses on the tax aspects of business ownership, investments and wealth transfers. His clients include business owners, high-net-worth individuals and families, family offices and tax-exempt organizations. His practice integrates income, estate and gift tax planning with business transactions, succession planning and charitable giving.

His practice includes:

• Estate and gift tax planning: Multigenerational wealth transfers, generation-skipping transfer tax planning, intrafamily sales, estate tax portability, and the design and implementation of grantor retained annuity trusts, spousal lifetime access trusts and dynasty trusts.
• Business taxation and succession: Entity selection and restructuring; partnership, S corporation and corporate taxation; acquisitions, sales and redemptions of business interests; and ownership transitions coordinated with estate and charitable planning. He also advises on qualified small business stock, research tax credits, and multistate income tax nexus and apportionment.
• Trust and estate taxation: Fiduciary income tax planning, trust distributions, basis planning, and tax matters arising in the administration of estates and trusts.
• Charitable planning: Charitable gifts, donor-advised funds, charitable remainder trusts, private foundations, and federal tax matters involving tax-exempt organizations.
• Tax controversy and IRS rulings: Representation in IRS and state tax audits and other administrative matters, requests for penalty relief, and private letter ruling requests.
• International tax matters: U.S. tax planning and reporting for clients with foreign assets, business interests or family connections, in coordination with foreign counsel and advisers.

Daniel’s accounting background informs his analysis of entity structures, tax basis and the financial consequences of proposed transactions. He works with clients’ accountants, financial advisers, trustees and other counsel to develop and implement coordinated tax plans. His experience includes advising manufacturers, professional practices and real estate ventures, along with the individuals and families who own them.

Daniel is an adjunct professor at Regent University, where he teaches taxation and other law and business courses. He was recognized in Virginia Business’s 2025 Legal Elite in the Taxes/Estates/Trusts category. He is fluent in English and Romanian.