Whether you’re in need of tax advice or need help preparing your estate taxes, Daniel, like all attorneys at Alperin Law, will take the time to gain an understanding of your unique situation to prepare and tailor a legal solution for you.
Background
Born and raised in Romania, Daniel immigrated to the United States determined to translate hard work into opportunity. He graduated magna cum laude with a B.A. in Sociology from College of the Ozarks, then earned a B.S. in Accounting from Western Governors University, receiving the WGU Excellence Award. Daniel completed his J.D. in the Honors Program at Regent University School of Law and has since advised hundreds of domestic and international clients—corporations, high‑net‑worth individuals, estates, trusts, and nonprofits—on sophisticated U.S. tax matters. Fluent in Romanian and English, he is known for converting dense tax rules into plain‑language guidance.
Practice Area
- Proactive income‑tax planning & projections – Designs multi‑year tax‑savings roadmaps for high‑net‑worth families, business owners, physicians, senior executives, and retirees. Recent work includes building analyses and forward projections that recalibrate with life events (retirements, stock sales, RMDs), then recommending Roth conversions, bracket‑management, charitable bunching, QSBS/§1202 optimization, and entity‑level tweaks to minimize ordinary, capital‑gain, and NIIT exposure.
- Advanced estate & gift tax design – Structures and models SLATs, zeroed‑out GRATs, QPRTs, dynasty and GST‑exempt trusts, insurance‑trust decantings, and intra‑family sale strategies, balancing transfer‑tax savings with family governance.
- Charitable strategy & tax‑exempt organizations – Advises on donor‑advised funds, crafts private foundations, and charitable remainder vehicles; prepares §501(c)(3)/(c)(4) applications; and guides clients on private‑foundation rules, excess‑business‑holdings, and self‑dealing pitfalls.
- Fiduciary income taxation – Prepares dozens of Form 1041 filings annually for multi‑state estates and complex trusts, integrating cost‑segregation studies, §481(a) adjustments, and capital‑gain character shifts.
- Partnership & real‑estate tax – Executes §754 elections and §743(b) basis step‑ups, computes depreciation recapture, and models 1031 exchanges and qualified‑opportunity‑fund exits in closely held real‑estate and operating partnerships.
- IRS practice & procedure – Leads private‑letter‑ruling (PLR) requests (including late portability), negotiates first‑time and reasonable‑cause penalty abatements, assists clients with federal and state tax‑debt collection matters-installment agreements, offers‑in‑compromise, lien and levy releases, and statute‑of‑limitations defenses- restores taxpayer accounts through transcript analytics, and drafts detailed affidavits to support relief under Reg. §301.9100‑3.
- Cross‑border compliance – Advises expatriates and inbound investors on FBAR/FATCA, FIRPTA, and treaty‑based return positions, and prepares streamlined‑filing packages where needed.
Teaching & Thought Leadership
Daniel lectures in Regent University’s Law and Business schools-teaching courses such as Advanced Taxation-and he regularly speaks to professional groups about the convergence of fiduciary income-tax rules, charitable planning, and individual/business income-tax planning.
Professional Approach
Clients value Daniel’s clear explanations, concise visual plan summaries, and data‑driven projections. He collaborates with CPAs, financial advisers, and trustees—acting as both legal counsel and integrated tax strategist—to implement recommendations and monitor outcomes over time. He starts with reviewing the client’s entire financial picture—returns, statements, entity structures, family goals—and modeling multi‑year outcomes before delivering customized strategies.
Outside of the Office
Outside the office, Daniel and his wife are raising an energetic young son. In his free time, he unwinds by studying history, playing and coaching soccer, and honing his BBQ skills.