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Brian G. Morrison

Brian G. Morrison

Partner

T (910) 815-7166
F (910) 815-7236
Overview

Mr. Brian Morrison is a partner with the law firm of Smith Moore Leatherwood LLP, practicing in the areas of taxation, corporate law, partnership law, estate planning and the administration of estates and trusts. He has over a decade of experience in assisting clients in all aspects of trusts and estate planning, including assisting clients with grantor annuity trusts, dynasty trusts, irrevocable life insurance trusts and charitable trusts. Additionally, Mr. Morrison regularly advises business owners on a broad range of corporate issues, including formations, corporate restructures, mergers and acquisitions, as well as business succession planning.

Mr. Morrison is a frequent lecturer on issues related to estate planning and business succession planning. His previous speaking engagements include a continuing legal education presentation delivered to a statewide audience of attorneys at the North Carolina Bar Association on matters related to the probate administration of business assets, and presentations to trust advisors and certified financial planners of a large financial service holding company and bank.

Achievements
  • Business North Carolina's Legal Elite, Tax and Estate Planning (2017)
  • Leadership Wilmington, Class of 2014
  • Associate Editor of the Florida Tax Review
  • Board of Editors Thomas M. Cooley Law Review
Experience

Representative Work

  • Represented a medical practice in matters related to the reorganization of previous corporate structure.
  • Advised a $7 million dollar trucking corporation on issues related to a tax-free reorganization and negotiated a purchase agreement for the sale of the corporation.
  • Serves as lead counsel for multiple for profit and non-profit corporations in matters related to corporate compliance, tax free re-organizations, and business succession issues.
  • Represented multiple individuals and corporations in administrative hearings before the North Carolina Department of Revenue and have challenged tax assessments by the Internal Revenue Service in United States Tax Court.
  • Advised high net worth individuals on issues related to estate planning, business succession, and tax planning.
  • Advised executors and trustees on issues related to probate administration and fiduciary compliance.
  • Prepared multiple family settlement agreements in an effort to resolve estate controversies between family members.


* Past success does not indicate the likelihood of success in any future legal representation.

Thought Leadership

Presentations

  • 2013 Estate Planning Update: estate tax update lecture to a group of fifty high net worth clients of a major banking institution.
  • Top Five Business Succession Traps for Owners of Closely Held Businesses: ongoing lecture series to wealth planning division of a major banking institution
Education
  • Western Michigan University- Cooley School of Law, J.D., cum laude, 2005
  • University of North Carolina at Asheville, B.A., 1996
  • University of Florida, Levin School of Law, LL.M., Taxation, 2006
Admissions
  • North Carolina, 2007
  • United States Tax Court, 2010
Affiliations
  • North Carolina Bar Association
    • Estate Planning and Fiduciary Law Section
      • Chairman of the Technology Committee (2015-2016)
    • Tax Section
  • International Association of Defense Counsel
  • North Carolina Bar
  • United States Tax Court
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