Frank practices in the areas of taxation, estate planning and business law. Frank has extensive experience representing clients in the development and preparation of documents relating to estate and tax planning.
Representative Experience
- Represented taxpayers before the Internal Revenue Service, the North Carolina Department of Revenue, and all levels of Federal and State courts
- Represented clients regarding organization, operation, dispositions, and acquisitions of all forms of business entities
- Represented clients in the development and preparation of documents relating to tax planning, both business and personal
- Represented clients before the Tax Court of the United States and appeals before the United States Courts of Appeals for the Fourth and Eleventh Circuits
- Represented clients in tax refund suits in the Federal District Courts
- Represented clients in North Carolina tax controversies before the North Carolina Tax Review Board, Superior Courts, Court of Appeals, and the Supreme Court
- Developed succession strategies for corporations, partnerships and limited liability companies and drafted documents to implement the plans
- Developed exit strategies for members of closely held business entities, including sales, redemptions and gifts
- Preparation of all documents needed for fully implementing an estate plan, including wills, codicils, pourover wills, revocable and irrevocable lifetime trusts, trusts for minors, durable powers of attorney for financial management, health care powers of attorney, declarations of a desire for natural death, and medical directives
- Developed planning to utilize the exemptions available for Generation Skipping Taxation transfers and trusts
- Drafted life insurance trusts to provide tax free liquidity to estates
- Development of plans using life insurance in deferred compensation
- Preparation of beneficiary designations for employee benefit plans and IRAs to produce the desired disposition of the funds
- Planning charitable giving using trusts and foundations
- Administration of decedents’ estates
read all representative experience