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Trusts and Estates

Trusts and Estates


Overview

Smith Moore Leatherwood can assist individuals and their families with personal estate planning and business owners with succession planning.  We also provide counsel to individuals and institutions in their capacity as fiduciaries, including guardians, attorneys-in-fact, executors and trustees.

We can help you with:

Estate and Gift Tax Planning
Structure lifetime and testamentary estate plans to minimize gift, estate and generation-skipping transfer taxes, including the preparation of will and trust documents and advising clients on the purchase of life insurance, the titling of assets and the designation of beneficiaries for life insurance and retirement plans.

Business Succession Planning
Work with business owners to provide for the orderly transfer of ownership of business interests following death.

Charitable Gift Planning
Work with clients to achieve their charitable and tax-saving objectives through the use of private foundations, charitable trusts and other charitable giving techniques.

Trust Planning
Advise clients regarding options for structuring trusts to best meet the non-tax needs of their family, including special-needs trusts, spousal trusts and trusts for descendants.

Estate Administration
Assist fiduciaries with compliance with probate laws, the preparation of various fiduciary tax returns (including the estate tax return) and post-mortem tax planning.

Estate-Related Conflicts
Assist clients in resolving conflicts in will and trust documents through the use of family settlement agreements, caveats and declaratory judgments.

Thought Leadership

Publications

Fall 2016
Charitable Lead Trusts, Furman University's The Advisor
Fall 2015
Revocable Trusts, Furman University's The Advisor
Fall 2013
Spousal Lifetime Access Trusts, Furman University's The Advisor
November 20, 2012
Fall 2012
2012 Gifts: A Window of Opportunity, Furman University's The Advisor
April 2, 2012
Fall 2011
Is Uncle Sam the Beneficiary of your IRA?, Furman University's The Advisor
March 9, 2011
How to Freeze Your Assets, SML Perspectives
March 8, 2011
November 28, 2010
News

News

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Each of our lawyer's e-mail address is provided with his or her biography. If you are not a current client of our firm, you should not e-mail our lawyers with any confidential information or any information about a specific legal matter, given that our firm may presently represent persons or companies who have interests that are adverse to you. If you are not a current client and you e-mail any lawyer in our firm, you do so without any expectation of confidentiality. We will not establish a professional relationship with you via e-mail. Instead, you should contact our firm by telephone so that we can determine whether we are in a position to consult with you about any legal matters before you share any confidential or sensitive information with us.