Craig G. Dalton

Craig G. Dalton Jr.

Partner

Areas of Experience

Services
Estates, Trusts & Exempt Organizations
Low Income Tax Credit Financing
Nonprofit Law
Tax Law
Industries
Government
Nonprofits

Education

University of North Carolina, JD, 1977

Certified Public Accountant, 1983

Emory University, LLM in Taxation, 1979

University of North Carolina, MBA, 1977

University of North Carolina, AB, 1972

Professional and Community Activities

Wake County Estate Planning Council, President (2004 – 2005) and Member, Board of Directors (2001 – 2005)

Triangle Chapter of International Association for Financial Planning, Co-Founder and former Board Member

Capital Area Preservations, Inc., Former Member of Board of Directors and Past Chairman

Carolina Ballet, Inc., Board Member and Secretary, 1999 – 2001

North Carolina Bar Association, Estate Planning and Fiduciary Law Section, Council Member 2009-2011, Chairman CLE Committee, 2007 – 2008

North Carolina Bar Association Continuing Education Committee Member 2009-2011

Recent Publications

Notable Accomplishments

Jurisdictions Licensed

301 Fayetteville Street, Suite 1900, Raleigh, NC 27601	t: 919.783.2943	\|	email
P.O. Box 1801, Raleigh, NC 27602-1801	f: 919.783.1075	\|	vcard

Craig practices in the areas of taxation and trusts and estates. He has substantial experience in estate planning for owners of closely held businesses and tax planning for closely held companies and exempt organizations.

Representative Experience

Succession planning for closely held businesses
Exit strategies for shareholders in closely held businesses, including sales, redemptions and gifts
Planning for use of family limited partnerships, limited liability companies and family holding companies
Charitable gifting, including use of charitable remainder trusts, charitable lead trusts and private foundations
Life insurance planning, life insurance trusts and split dollar agreements

IRS Audits of Gift Tax Returns
Preparation of all components of estate plans including wills, pourover wills, revocable trusts, durable financial powers of attorney, health care powers of attorney, declarations of a desire for a natural death, intervivos trusts, trusts for minors and use of Section 529 plans
Estate planning for resident aliens
Estate planning for retirement benefits
Tax planning for closely held businesses including S corporations and partnerships
Administration of decedent’s estates

Speaking Engagements and Publications

Presenter, “Family Partnerships,” Lorman Seminar, July 2001
Program Planner, “Ethics for Estate Planning and the Practitioners,” North Carolina Bar Association Estate Planning and Fiduciary Law Section, December 2002
Presenter, “Charitable Giving: Options and Benefits for Closely Held Businesses,” N.C. State University Seminar for certified public accountants on business succession planning, October 2002
Presenter, “Estate Planning and Charitable Giving,” Financial Planning Association of the Triangle Chapter, Annual Seminar, October 2003
Presenter, “Exit Strategies for Owners of Closely Held Businesses,” North Carolina Bar Association Estate Planning and Fiduciary Law Section Seminar for Advanced Planning and Drafting, March 2004
Presenter, “Charitable Giving,” N.C. State University, November 2004
Co-Presenter, “Succession Planning for Closely Held Corporations,” CPA/Law Forum, February 2005
Presenter, “Estate Planning Update for Financial Planners,” September 2005
Presenter, “Current Developments in Estate Planning,” N.C. State University Lawyers’ Alumni Society, November 2005
Presenter, “Estate Planning for the Multijurisdictional Client,” North Carolina Bar Association Estate Planning and Fiduciary Law Section Annual Meeting, July 2006
Presenter, “Charitable Gifting of by Closely Held Businesses,” North Carolina Bar Association Estate Planning and Fiduciary Law Section Seminar, “Beyond the Basics: Practical Issues Related to Charitable Giving and Non-Profit Organizations," November 2006
Course Planner, “Basic Will and Revocable Trust Drafting,” North Carolina Bar Association Estate Planning and Fiduciary Law Section Seminar, February 2008
Course Planner, Annual Meeting, North Carolina Bar Association Estate Planning and Fiduciary Law Section, July 2008
Presenter, "Tax Planning For client Life Insurance," Poyner Spruill LLP Annual CPA Seminar, 2008

read all representative experience

Firm Management Responsibilities

Craig is the leader of the firm's Trusts & Estates practice group.