Daniel H O'Connell


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Contact Information

Waterfall Economidis Caldwell Hanshaw & Villamana PC





Status: Active  

Board Certified Specialization: Tax Law  

Professional Liability Insurance: Yes  

Admitted to Practice Law: 1966

Admitted to State Bar of Arizona: March 31, 1970

Other Language(s): None


Daniel H. O’Connell received a B.S. degree from the University of Oregon, a Juris Doctor degree from the University of California at Berkeley, and an L.L.M. degree from New York University. He was formerly a professor and the Assistant Dean at the University of Arizona College of Law, serving on the law faculty for a period of over six years.

In December, 2015, Dan joined the law firm of Waterfall, Economidis, Caldwell, Hanshaw & Villamana, P.C. , as a shareholder. The firm has achieved an “AV” rating by Martindale-Hubbell Law Directory, the highest rating possible, held by a small percentage of law firms.

Prior to joining the Waterfall firm, Dan practiced in his own firm, O’Connell & Associates, P.C., for 40 years. O’Connell & Associates, P.C. is now the only firm in Tucson listed in the taxation, asset protection and corporate law, and is one of only three firms listed in trust and estates, wills and probate sections, of the Bar Register – the most prestigious biographical firm listing in the country.

Dan specializes in tax and tax related matters. Dan’s emphasis on tax matters includes work in the areas of estate planning, asset protection planning, corporations and limited liability companies, qualified retirement plans, real estate, probate, and other tax related matters. Mr. O’Connell’s main emphasis is in estate and asset protection planning for medium and large estates.

Dan is past President of the Southern Arizona Estate Planning Council; a member of the American Bar Association; a member of the ABA Section of Real Property, Probate and Trust law and a member of its Committees on Investment and Cash Flow Planning for Individuals and Asset Protection Planning; a member of the ABA Tax Section and a member of its Committees on Fiduciary Income Tax and Estate and Gift Taxes. He is also a member of the tax section of the State Bar of Arizona. He has lectured at various tax workshops and has published several articles and co-authored several books on tax and tax related matters.

Dan has been a Certified Tax Specialist by the Arizona Board of Legal Specialization since 1979. His excellence in the tax field has been recognized by his listings in the Best Lawyers in America, Arizona’s Finest Lawyers and Super Lawyers, and his ranking by Martindale-Hubbell as AV Preeminant.

Areas of Law and Practice

Areas of Law Areas of Practice
Corporate Law Closely Held Corporations, Corporate Banking Law, Corporate Real Estate, Corporate Reorganization, Corporate Partnerships, Corporate Planning, Corporate Tax Planning, Corporate Trusts, Corporate Tax Controversies, Corporate Successions, Family Limited Partnerships, Family Partnerships, Family Corporations, Corporate Workouts, Hostile Takeovers, Foreign Sales Corporations, International Corporate Finance, Incorporation, Corporate Formation, Corporate Governance, Corporate Income Tax, Corporate Insurance, Corporate Litigation, Corporate Organization, Corporate Insurance Defense, Corporate Investigations, Corporate Contracts, Corporate Commercial Law, Corporate Criminal Law, Corporate Control Contests, Corporate Fiduciary Law, Corporate Finance, Corporate Dissolutions, Corporate Ethics, Transfer Pricing, Tender Offers, Takeovers, Small Business Corporations, S Corporations, Public Corporations, Proxy Contests, Partnership Organization, Partnership Syndication, Partnership Taxation, Professional Corporations, Limited Partnerships, Limited Liability Partnerships, International Corporate Taxation, International Corporate Law, Partnership Dissolution, Partnership Formation, Offshore Corporations, Nonprofit Corporations
Wills, Probate, Trusts and Estates Adult Guardianship, Ancillary Probate, Advance Directives, Elder Guardianship, Dependent Adult Abuse, Estate Administration, Estate Bankruptcy, Decedents Estates, Contested Wills, Conservatorship, Contested Trusts and Estates, Estate Planning, Estate Litigation, Estate Planning for Parents of Handicapped Children, Wealth Preservation, Wealth Planning, Will Drafting, Successions, Surrogates Court Practice, Trust Administration, Trust and Estate collections, Trust Law, Trust Litigation, Trust Planning, Unclaimed Property, Probate Administration, Powers of Attorney, Personal Planning, Pet Trusts, Probate Taxation, Probate Litigation, Special Needs Trusts, Retirement Planning, International Trusts, International Probate, International Trusts and Estates, Living Trusts, Offshore Trusts, Missing Heir Searches, Living Wills, Mental Disability Law, Estate Settlements, Estate Planning for Unmarried Couples, Estate Planning for the Elderly, Estate Planning for the Disabled, Fiduciary Liability, Fiduciary Law, Family Wealth Transfer, Family Trusts, Guardianship, Guardian Ad Litem, financial Planning, Fiduciary Litigation, Inheritance, International Estate Planning, Incompetency Proceedings, Guardianship Administration
Taxation Tax Deferred Exchanges, Tax Evasion, Tax Incentives, Tax Fraud, Tax Legislation, Tax Litigation, Tax Law, Tax Valuation, Tax Shelters, Tax Planning, Trusts and Estates Taxation, Taxation of Foreign Nationals, Transfer Tax, Property Tax Assessments, Property Tax Appeals, Sales and Use Tax, State Income Tax, Property Tax, Property Tax Abatement, New Markets Tax Credits, Personal Property Taxation, Tax Collection, Tax Certiorari, Tax Credits, Tax Controversies, State Tax Controversies, State Taxation, Tax Appeals, Tax Audits, Like Kind Exchanges, Local Taxation, Low Income Tax Credits, Low Income Housing Tax Credits, International Tax Controversies, International Income Tax, Interstate Tax, International Taxation, Individual Taxation, Historic Rehabilitation Tax Credits, Inheritance Tax, Generation Skipping Tax, Fiscal Law, Income Tax, Employment Tax, Criminal Taxation, Criminal Tax Audits, Ad Valorem Tax, Excise Tax, Expatriate Tax, Estate and Gift Tax, Federal Estate and Gift Taxation, Federal Income Tax, Federal Tax Controversies, Fiduciary Income Tax, Federal Taxation, Accounting Law


  • Arizona (Active), Oregon (Active)

Law School

  • U of California

  • Last Updated: April 20, 2021
  • Typical Hourly Fee: $350
    Typical Fixed Fee:
    Typical Contingency Fee:
  • Accept Credit Cards: Yes
  • Free Consultations: No

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