Michaelle DiGrazia Rafferty (“Michaelle”) is a shareholder attorney in the law firm of Maupin, Cox & LeGoy, practicing primarily in high net worth and ultra high net worth estate and gift tax planning, taxation, charitable planning, administration of taxable trusts and estates, as well as formation and operations of family offices, family trust company and tax exempt entities. Michaelle also participates in federal gift and estate tax audits, tax controversies, and trust and estate litigation, including expert witness and mediation services. Michaelle is a Fellow of the prestigious American College of Trust & Estate Counsel (ACTEC) where she serves as a Regent and State Chair. Michaelle also serves as Chair for Cambridge Forum’s U.S. Private Wealth Litigation Forum. She has been honored by her peers in the legal community with the highest possible ratings and designations of AV® Preeminent by Martindale Hubble, “Legal Elite” for Nevada, “Chambers National HNY Estate Planner”, Mountain States SuperLawyers®, and is named in Best Lawyers® in America in the categories of “Trusts & Estates” and “Trusts & Estates - Litigation.” Michaelle was named “Trust & Estate Litigation Lawyer-of-the-Year” (2021) and “Trust &Estate Lawyer-of-the-Year” (2019) for Northern Nevada by Best Lawyers®.