Seth A. Elizondo is an attorney with the Firm’s Estate Planning practice group. His practice focuses on estate planning, wealth transfer planning, and trust and estate administration. Through sophisticated planning, Seth assists individuals and families in minimizing income, estate, gift, and generation-skipping transfer taxes. He also helps clients realize non-tax objectives, such as charitable giving and business planning.

  • CALI Awards in Wealth Transfer Tax & Fiduciary Income Tax and Business Planning (2022, 2023)
  • Wake Forest Journal of Business and Intellectual Property Law, Manuscripts and Online Managing Editor (2022-2023)



  • Author, Ditching the Dichotomy: The Need for Federal Uniformity Among the Tax Treatment of Mortgaged Property, 23 Wake Forest J. Bus. & Intell. Prop. L. 61 (Fall 2022)