Practice Expertise

  • Tax

Areas of Practice

  • Tax
  • Art and Museum Law
  • Mergers and Acquisitions
  • Trusts and Estates

WSG Practice Industries

WSG Leadership

  • Private Client Group - Member


Jenny Longman is Counsel in the firm's Tax Department. She advises clients on numerous domestic and international tax issues, including partnership tax issues, corporate reorganizations, business acquisitions and dispositions, cross-border withholding issues, foreign and domestic trust matters, state and local tax planning, and tax controversy matters.

Ms. Longman advises high net worth individuals, executors and trust companies on U.S. income tax issues related to U.S. and foreign grantor and non-grantor trusts, including application of the “throwback tax,” U.S. income taxation of foreign estates, and residency and domicile matters. She regularly advises on subpart F, passive foreign investment company and double tax treaty issues. 

She counsels nonresidents looking to move to the United States on pre-immigration tax planning, and similarly counsels U.S. citizens and green card holders looking to expatriate on Exit Tax matters. She also advises global families on international estate planning issues.

In the real estate area, Ms. Longman advises foreign investors on structuring U.S. real estate investments, looking to maximize U.S. income tax efficiency as well as minimize U.S. estate tax exposure.

She has counseled clients under audit by the IRS and New York State, as well as many clients who have chosen to come into U.S. tax compliance through the Offshore Voluntary Disclosure Program, the Streamlined Filing Compliance Procedures, and other IRS programs.

In the domestic area, Ms. Longman has advised on income tax issues in relation to S corporations, choice of business entity, and state and local tax planning.

Bar Admissions

  • New York


  • New York University School of Law (LL.M., 2006)
  • New York University School of Law (J.D., 2005)
    • Articles and Notes Editor, Journal of International Law & Politics
    • Chuma David and Rose Estreicher Memorial Prize
  • Columbia College (B.A., magna cum laude, 2002)
    • Phi Beta Kappa
    • Writer, Columbia Spectator

Areas of Practice

  • Tax
  • Art and Museum Law
  • Mergers and Acquisitions
  • Trusts and Estates

Professional Career

Professional Activities and Experience
  • Speaker, "International Students' Post-Graduation Immigration Options and Related Tax Considerations," STEP New York (May 8, 2024)

  • Panelist, ""FinCEN Transparency Initiatives Have Become UBIQUITOUS," STEP Webinar (March 27, 2024)

  • Speaker, "The U.S. Corporate Transparency Act and New York's LLC Transparency Bill: Practical Effects and Implementation for You and Your Clients," STEP Geneva (December 7, 2023)

  • Legislative Initiative Co-Chair, New York Chapter, Society of Trust and Estate Practitioners (2022 - present)

  • Speaker, "Real Estate Issues for High Net Worth Individuals in a Cross-Border Context,New York State Society of CPAs Real Estate Conference (December 1, 2022)

  • Panelist, "Paradise, Paradise, Pandora… where is privacy or has DAC6 come too late?",  International Bar Association’s 27th Annual International Private Client Conference (June 13, 2022)

  • Panelist, "Art: Private passion or a private client asset?", International Bar Association’s 25th Annual International Private Client Conference (March 2, 2020)

  • Co-chair, "Inheriting Problematic Structures: Common Issues for Heirs/Beneficiaries and Pre-Death Restructuring Possibilities," American Bar Association and International Bar Association’s 19th Annual U.S. and Europe Tax Practice Trends Conference (April 3, 2019)

  • Panelist, “The Privacy Conundrum – Compliant Strategies in a Transparent World,” Wealth Management and Tax Executives Workshop, American Bar Association and International Bar Association’s 18th Annual Tax Planning Strategies Conference (April 11, 2018)

  • Co-chair, “Planning for (Non)-Residency” Wealth Management Workshop, American Bar Association and International Bar Association’s 16th Annual Tax Planning Strategies – U.S. and Europe. Milan, Italy. (March 16, 2016)


Additional Articles


Antitrust Update

Antitrust Update Blog is a source of insights, information and analysis on criminal and civil antitrust and competition-related issues. Patterson Belknap’s antitrust lawyers represent clients in antitrust litigation and counseling matters, including those related to pricing, marketing, distribution, franchising, and joint ventures and other strategic alliances. We have significant experience with government civil and criminal/cartel investigations, providing the unique perspectives of former...

Data Security Law Blog is the firm’s resource for the latest news, analysis, and thought leadership in the critical area of privacy and cybersecurity law. Patterson Belknap’s Privacy and Data Security practice provides public and private enterprises, their leadership teams and boards with comprehensive services in this critical area. Our team of experienced litigators, corporate advisors and former federal and state prosecutors advises on a broad range of privacy and data protection matters...

New York Commercial Division Decisions

The blog is a source for insights and developments related to practice in the Commercial Division of the New York State Supreme Court. This blog reviews key developments in the Commercial Division, including important decisions handed down by the Commercial Division and appellate court decisions reviewing Commercial Division decisions. The blog also covers changes and proposed changes to Commercial Division rules and practice, including revisions to the rules since January 2015. The...

Second Circuit Criminal Law Blog

The Second Circuit Criminal Law Blog is your place to follow the criminal law decisions rendered by the U.S. Court of Appeals for the Second Circuit. With a rich 225-year history of legendary judges like Learned Hand and Henry Friendly, the Second Circuit has long been known for writing important and thoughtful opinions on many subjects, including the criminal law. We review every published criminal law opinion handed down by the Second Circuit in order to provide you with a summary of the...

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