Marsha Dungog
Partner and Office Managing Director
Marsha Dungog is a partner in the private client and tax team, and is the office managing director of the San Francisco office of the international law firm, Withersworldwide. She is licensed to practice law in both the United States and Canada, and leads the firm's US-Canada cross border tax and estate planning practice. Ms. Dungog also provides US international income, trusts, and estate tax planning for high net worth individuals, and family businesses with respect to their global assets, investments, and activities, with an emphasis on US, Canada, and Australia. She also advises trustees, executors, and fiduciaries as well as financial, tax, and legal advisors on international tax exposures and reporting obligations for beneficiaries and heirs of trusts and estates with US connections. Educational and Employment History • University of the Philippines, cum laude, BA • Georgetown University Law Center, with distinction, LL.M. in Tax • Golden Gate University School of Law, with honors, J.D. • Admitted to practice law in California, Michigan, and Alberta (Canada) • Registered foreign lawyer in the United Kingdom • Worked at the United States Tax Court; KPMG (National); Pillsbury Winthrop LLP; The Dow Chemical Company; Moodys Gartner LLP (Canada); Andersen Tax (San Francisco) Ms. Dungog is a public arbitrator for the US Financial Industry Regulatory Authority (FINRA) and instructor in US international tax for the American Institute of Certified Public Accountants (AICPA). She has been recognized in the Chambers High Net Worth Guide in the area of Private Wealth Law – Northern California since 2022. Ms. Dungog was also named “Woman of Inspiration” (Authentic Leader Category) by the Canadian Business Chicks in 2018 and “Woman to Watch” (Experienced Leader Category) by the California Society of CPAs in 2020. Ms. Dungog is an author and frequent speaker on international tax issues. She has published tax technical papers that have been presented to the tax-writing committees of the US Congress and the US Treasury Department on the US taxation of Australian Superannuation Funds, Mexican AFOREs, and Canadian registered plans (RESPs and RDSPs). Ms. Dungog has also spoken at international conferences and seminars in the US, Canada, and Australia on the US taxation of foreign pensions and retirement; cross-border estates and trusts; international withholding and compliance enforcement initiatives; IRS voluntary disclosure programs; and US expatriation and green card termination alternatives.
Susanna P. Kim
Senior Associate
Susanna Kim focuses her practice on estate planning for individuals and families, developing sophisticated tax minimization techniques for clients through the use of intentionally defective grantor trusts (IDGTs), grantor retained annuity trusts (GRATs), life insurance trusts, annual exclusion gift trusts, and legal entities. She also advises clients on post-death trust administration matters; California property tax issues relating to transfers of real property; and Corporate Transparency Act compliance.
