Texas State CPA 2017 Estate Planning Conference

L. Timothy Halleron focuses his practice on high-net-worth tax and estate planning matters. Tim advises individuals and family offices in planning for the preservation and transfer of wealth within families without the imposition of gift, estate or generation-skipping transfer tax.

Tim’s practice includes:

• Advising on design and drafting of estate planning documents, including wills, revocable and irrevocable trusts (including charitable trusts), family limited partnerships, shareholder agreements, and intra-family sale agreements
• Pre-liquidity event tax planning, including leveraged sales of interests in private companies to dynasty trusts, transfers to grantor retained annuity trusts, and pre- and post-sale charitable planning
• Advising on investment diversification, asset protection, and corporate and family governance issues, including the reorganization of private companies to improve the tax efficiency of those organizations
• Counseling on the formation and administration of a variety of tax-exempt and charitable entities
• Transfer situs of trusts to more favorable jurisdictions to take advantage of tax efficiencies and modernized trust laws, and advise clients with respect to state fiduciary income tax issues
• Structuring and implementing judicial and non-judicial modifications of irrevocable trusts
• Advising on the structuring and formation of private trust companies in various jurisdictions
• Preparing and reviewing estate and gift tax returns, including complex reporting and valuation issues, and negotiate settlements with the IRS on audited estate and gift tax returns
• Advising on litigation disputes between trustees and beneficiaries and in contested trust and tax matters, and consult with fiduciaries in probate and trust administration

Tim is a fellow of the American College of Trust and Estate Counsel (“ACTEC”), and Tim frequently writes and speaks on a variety of tax and estate planning subjects.