cbroughton@poynerspruill.com

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Areas of Practice

Estate Planning, Probate, Taxation, Business Law, Real Estate

Education

LL.M., in Taxation, University of Florida, 1990

J.D., University of North Carolina, 1988

• Phi Delta Phi

• Holderness Moot Court Bench

B.A., University of North Carolina, 1983

Representative Experience

Estate and income tax planning for individuals and business entities, including advice on minimizing potential estate or income tax liabilities

Preparation of all components of estate plans, including wills, revocable trusts, credit shelter trusts, generation skipping transfer tax trusts, durable financial powers of attorney, health care powers of attorney, declarations of a desire for a natural death, and intervivos trusts

Charitable planning and gifting, including use of outright gifts to charity, charitable remainder trusts, and charitable lead trusts

Estate and income tax planning for retirement benefits

Life insurance planning, including use of irrevocable life insurance trusts

Estate planning for qualified and non-qualified stock options

Pre-marital and post-marital agreements

Estate planning for disabled persons, including guardianships and use of supplemental needs discretionary trusts

Lifetime gift planning to reduce potential estate taxes, including use of family limited partnerships and limited liability companies

Preparation of federal and North Carolina gift tax returns

All aspects of estate and trust administration and settlement, including preparation of estate tax returns, fiduciary income tax returns, probate court inventories and accountings

Practice before Clerk in estate and trust controversies, including spousal elective share matters and beneficiary disputes

Tax planning and advice to closely held business owners, including S corporations, partnerships, and limited liability companies

Formation of business entities for closely held businesses, service professionals, and real estate ventures

On-going advice and counsel to closely held business owners, including preparation and review of business contracts and agreements, shareholder agreements, and employment agreements

Representation of closely held business owners, dentists, and physicians in the purchase or sale of their business or practice

Representation of clients in residential and commercial real estate transactions, including the acquisition or sale of residential and commercial real estate, tax free exchanges, and the negotiation and preparation of leases and other real property contracts and agreements

Professional/Community Activities