Education

C.P.A., 1995, Inactive
J.D., 1994, The George Washington University Law School
B.A., 1991, cum laude, George Washington University, with academic honors

Admitted

California
U.S. Tax Court

Distinctions

Top 50 Women in Business, Editor's Choice, Pacific Coast Business Times, 2010

Memberships

American Association of Attorney-Certified Public Accountants

American Bar Association

American Institute of Certified Public Accountants

Santa Barbara County Bar Association

Santa Barbara Women Lawyers

Community Involvement

Board of Trustees, Santa Barbara Foundation

Board of Directors and Vice President, Teddy Bear Cancer Foundation

Board of Directors, The Children’s Project

Board of Directors (Chair), Pacific Broadcasting Company (KDB)

Former Katherine Harvey Fellow, Santa Barbara Foundation

Michelle Lee Pickett

Michelle's practice concentrates on the areas of federal income and California income and property tax, mergers and acquisitions, and general corporate and business matters. She represents private and public companies as well as public-private entities in all stages of the business cycle.

Michelle's clients include individuals, business entities covering a wide range of industries and market segments (telecommunications, emerging technology, retailers/manufacturers, real estate, film and entertainment, mutual water companies), nonprofits and public agencies. Michelle combines her practical, business, accounting and legal skills to structure and implement strategies to maximize the business and personal goals of the client, while minimizing any accompanying tax impacts. 

Michelle's recent transactions include structuring a tax-free reorganization between a privately-held corporation and a public company; formulating tax strategies for the transfer of water rights involving a mutual water company; formulating and implementing multiple, complex Section 1031 tax-deferred exchanges; counseling a community foundation on the acquisition of a public radio station from the shareholders of a privately-held corporation; structuring the tax-free transfer of water-related assets from a private mutual water company to a public agency; and negotiating with the IRS to obtain a private letter ruling allowing for the tax-free reinvestment of proceeds following the condemnation of privately-held securities into publicly-traded securities. 

Michelle actively counsels the nonprofit community as she uses her knowledge and experience with both federal and California rules and regulations, to assist public charities and private foundations. Michelle serves as general counsel to numerous nonprofit organizations, including an internationally-renowned public charity dedicated to improving the health of people in need through the provision of essential medical material resources. Michelle volunteers for numerous non-profit organizations and serves as director/officer for multiple public charities. She also serves on the firm’s Inclusiveness and Diversity Committee.

Representative Matters

Negotiated an agreement for the joint use of the Upper American River Project (“UARP”) for the benefit of El Dorado County, an area of origin community at the headwaters of the American River. The agreement provided access to the UARP and the right to divert and store up to 40,000 acre-feet of water annually.

Publications & Presentations

Case Studies

Representative Matters

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