• Selected by his peers for inclusion in The Best Lawyers in America® (2013-2022), in the specialties of Tax Law
• AV Preeminent Rating by Martindale Hubbell (highest rating in legal ability and ethical standards)
• Selected for inclusion in The Best Lawyers in America® (2013-2022) – Tax Law
• Business North Carolina Legal Elite, Tax and Estate Planning (2011)
• Selected for inclusion in North Carolina Super Lawyers® List (2007, 2010-2022)

• Represent numerous ultra-high net worth families in all aspects of business succession planning, estate planning, sophisticated estate tax reduction strategies including grantor trust sales, GRATs, and charitable entities, resulting in the tax-free transfer of hundreds of millions of dollars to the next generation.
• Represent several closely-held information technology engineering businesses with respect to the negotiation and drafting of master services agreements, statements of work, and non-disclosure agreements.
• Successfully modified a 1960’s era irrevocable trust through a court judicial reformation proceeding to avoid additional estate tax on millions of dollars of assets.
• Represented the executor in a Federal estate tax audit of a large taxable estate involving complex family business entities, hard to value collectibles, and numerous valuation issues, resulting in a less than one percent (1%) adjustment to the amount of estate tax owed.
• Implemented a sophisticated charitable structure, including the use of a supporting organization, to achieve a client’s business succession planning and philanthropic goals.
• Represented a large family office from inception, including the planning and creation of a structure to provide business, tax compliance, and investment management services to dozens of family members and entities on a tax-efficient basis.
• Successfully obtained an IRS Private Letter Ruling to allow the personal representative of an estate to make a late portability election.
• Planned and implemented a series of trust modifications and decantings to allow a senior family member to swap high basis assets for low basis assets prior to death to achieve multi-million dollar basis step up on family assets.
• Represented the trustee of an irrevocable trust that received $25 million of life insurance proceeds in a dispute with the former trustee and family members relating to the control and distribution  of trust assets.
• Represented a minority shareholder in a large multi-state family business with respect to business succession planning, exercise of minority shareholder rights under state law and governing documents, and estate planning.
• Represented large regional real estate developer in all aspects of business structure to manage estate, gift, and income taxes, provide for charitable goals, and the protection of assets from claims of future creditors.

Publications

• Estate Planning Magazine, Author, Debt in the Context of Decanting: The Surprising Impact of Section 27 of The Uniform Trust Decanting Act, Volume 47, Issue 5, May 2020
• The Will & The Way, Co-Author, Springing the Delaware Tax Trap Under North Carolina Law to Obtain an Income Tax Basis Step Up, Volume 39, No 2, March 2020
• The Will & The Way, Co-Author, “The Tax and Practical Aspects of the Installment Sale to Spousal Grantor Trusts,” Volume 38, No 2, February, 2019
• ACTEC Law Journal, Co-Author, The Tax and Practical Aspects of the Installment Sale to a Spousal Grantor Trust, Volume 44, Number 1, Winter 2019
• Business North Carolina, Co-Author, “What Happens If The Estate Tax Doesn’t Die?,” Law Journal, 2005
• The Journal of Taxation, Co-Author, “When Will IRS’ Invocation of the Reciprocal Trust Doctrine be Upheld by the Courts?,” Vol, 85, No. 1, July 1996

Speaking Engagements

• Presenter, “Transfer Taxes: Estate Gift and Generation-Skipping Transfer Taxes,” 2021 North Carolina Bar Association Estate Planning and Probate Law CLE, September 24, 2021
• Co-Presenter, “The New Geometry of Estate Planning: Horizontal and Vertical Planning for Tax Basis Adjustments,” 2020 Annual North Carolina Bar Association Tax Section CLE, June 1, 2020
• Presenter, “Installment Sales to Spousal Grantor Trusts,” North Carolina Bar Association’s 40th Annual Estate Planning & Fiduciary Law Program, Kiawah Island, SC, July 26, 2019
• Panelist, “Installment Sales to Spousal Grantor Trusts,” American Bar Association’s 2018 Fall Tax Meeting, Atlanta, GA, October 5, 2018
• Presenter, “Estate Planning and Business Valuation,” NCACPA 77^th Annual Symposium, Greensboro, NC, November 2016
• Co-Presenter, “How to Create Tax Exempt Wealth,” Lorman Education Services CLE, December 13, 2000

Affiliations

• American College of Trust and Estate Counsel, Fellow
• Board Certified Specialist in Estate Planning and Probate Law, North Carolina State Bar Board of Legal Specialization (1996-present)
• Foundation for the Carolinas, Cabinet of Professional Advisors (2017-current)
• North Carolina Bar Association, Estate Planning and Fiduciary Law Section
• American Bar Association, Real Property, Trust and Estate Law Section
• Certified Public Accountant (Minnesota-Inactive)
• Legislative Committee of the Estate Planning and Fiduciary Law Section of the North Carolina Bar Association
• Past member, Charlotte Estate Planning Council

• Member, South Mecklenburg Presbyterian Church
• Mecklenburg Area Catholic Schools Education Foundation Board Member 2010-2016, (Board Chair 2014-2015)
• The Harvest Center of Charlotte, Board Member (2016-2019)
• Big Brothers Big Sisters of Central Carolinas (Big, 2018-current)