Profile
Brian G. Smith advises high-net-worth clients on estate and tax planning, trust administration, litigation, family law, and charitable giving. With deep insight into complex tax planning strategies, Brian advises his clients on dynasty trusts, grantor retained annuity trusts, qualified personal residence trusts, and life insurance trusts. Brian counsels clients with the goal of lessening the wealth transfer tax involved when transferring wealth to the next generation. He also creates traditional wills, revocable trusts, and limited liability companies in accordance with his clients’ estate plans.
In the realm of estate and trust administration, Brian’s guidance extends to fiduciaries and beneficiaries involved in administration. This includes audits of estate tax returns and gift tax returns. His clients value his deep understanding of estate planning and tax implications, as well as his familiarity with the preparation of estate tax returns.
主要执业方向
主要执业经验
- Designed and implemented leveraged wealth transfer strategies using multigenerational family trusts deploying carried interests in private equity funds and hedge funds, commercial and residential real estate, family investment funds, and operating businesses, including those in transportation, refrigeration and entertainment, among others.°
- Restructured trusts using complex decanting, trust modifications and sales between trusts in order to save significant estate, generation-skipping transfer, and federal and state income taxes, and modernize family wealth ownership and access. °
- Structured complex split-dollar life insurance transactions among individuals, trusts, and corporate entities to create significant liquidity while minimizing all wealth transfer taxes.°
- Administered estates with significant asset and tax complexity, including all necessary actions relating to probate, administration, disclaimers, filing of estate tax returns and estate income tax returns, asset sales, debt repayments and negotiations among fiduciaries, beneficiaries and third parties.°
- Developed planned giving strategies with major charitable institutions in order to facilitate creation of multimillion-dollar charitable endowments. °
- Resolved major gift and estate tax audits.°
°The above representations were handled by Mr. Smith prior to his joining Greenberg Traurig, LLP.
荣誉和领导力
- Chairman of the Board of Directors, Soul Ryeders, 2023-Present
- Member, Board of Directors, Soul Ryeders, 2020-Present
- Member, New York State Bar Association
- Member, Trusts and Estates Law Section
- Co-Chair, New Members Committee, 2012-2014
- Member, Association of the Bar of the City of New York
- Member, Trusts and Estates Law Section
资历
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J.D., St. John's University School of Law
- Articles Editor, St. John’s Law Review
- B.A., Duke University
- 纽约
- Connecticut