Rosy Lor is a Managing Director in the BDO USA Private Client Services National Tax Office and co-leads the firm's PCS International Tax Committee. She specializes in cross-border tax matters affecting high net worth individuals. Her areas of expertise include pre-immigration and expatriation tax planning, cross-border estate and gift tax matters, foreign trusts, tax treaties and other international agreements, and tax controversy. She has practiced at a Big 4 accounting firm and spent over 13 years with the IRS Office of Chief Counsel, where she last served as a Senior Technical Reviewer in the Office of Associate Chief Counsel (International). Rosy received her Master of Laws in Taxation from the Georgetown University Law Center and her Juris Doctor from the American University, Washington College of Law.