Principal Attorney
Aaron Y. Li
Aaron Li has practiced tax law for more than fifteen years, advising high-net-worth and ultra-high-net-worth individuals, families, and multinational businesses on the U.S. and international tax issues that shape how they hold, grow, and transfer wealth across borders.
His work with individuals and families spans income tax planning, estate and gift tax strategy, pre-immigration planning, and the structuring of cross-border investments — including U.S. real estate, operating businesses, and other holdings in which foreign nationals and globally mobile U.S. persons have an interest. For multinational businesses, he designs domestic and international structures with an eye toward tax efficiency, treaty positioning, and the flexibility to adapt as a company grows or its footprint shifts.
A defining strength of Aaron's practice is his work with offshore trusts, which he uses to address some of the more difficult problems global families face — succession across generations, jurisdictional risk, and the orderly movement of wealth between countries — while keeping each plan firmly within the bounds of U.S. reporting requirements. Compliance is central to that work: clients rely on him to navigate FBAR, FATCA, IRS voluntary disclosure, applicable income and estate tax treaties, and the broader suite of international information reporting obligations with both technical precision and practical judgment.
When disputes arise, Aaron represents domestic and international clients before the Internal Revenue Service, the California Franchise Tax Board, the California Department of Tax and Fee Administration, and the Employment Development Department.
Beyond his practice, Aaron serves on the Board of Directors of the Chinese American Lawyers of San Diego, where he is a past president. He is also a longstanding member of the Pan Asian Lawyers of San Diego and the National Asian Pacific American Bar Association.