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Michael Jaffe

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Michael is Counsel in the New York office of Baker McKenzie and a member of North America's Employment and Compensation Practice, as well as its North America Tax Practice. Michael spent more than 30 years at Big Four accounting firm, serving as a tax, compensation and benefits advisor to C-suite executives and Human Resources leaders at CAC 40/Fortune 100 companies. In addition, he advised on tax issues for over 35 international law firms and their partners, as well as numerous artists and public figures. A dual French-US national, Michael practiced in various leadership roles at his prior firm in both the US and Paris.

In brief Up until now, the medical exception to the substantial presence test has been limited only to medical conditions arising while such individual was present in the United States. During this unprecedented time, with countries closing their borders, global travel limited and persons stranded in countries not their own,…