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					                           David T. Lewis
                           PARTNER

                           Tel: 704.998.2208
                           Fax: 704.376.1628
                           Email: dlewis@jahlaw.com


Practice Areas                                                • Law Clerk, Honorable Robert R. Merhige, Jr., United
• Corporate                                                     States District Court, Eastern District of Virginia
• Trust and Estate Planning                                   • Phi Kappa Phi, Honor Society
• Estate Administration                                       • Editor in Chief, Cumberland Law Review
• Fiduciary and Probate Litigation
• Business and Tax Planning                                   Professional Organization
                                                              • Admitted to practice in North Carolina, Virginia,
Representative Work                                             Mississippi and Alabama
• Representation of individual and corporate fiduciaries      • Fellow, American College of Trust and Estate Counsel;
  in the administration of trusts and estates, including        Member, Fiduciary Litigation Committee
  issues arising from alleged breaches of fiduciary duties,   • American Bar Association, Real Property, Trust and
  allocations of principal and income, interpretations of       Estate Law Section; Multiple committee membership
  will and trust language and caveats to wills.                 and leadership roles
• Representation of business owners with creation and         • North Carolina Bar Association, Estate Planning and
  implementation of plans for transferring the business         Fiduciary Law Section, Council Member
  to children or key employees, including drafting wills,
  trusts, buy-sell agreements, and shareholder agreements.    Publications & Presentations
• Representation of numerous high net worth individuals       Published
  and families with complex transfer and income tax           • Co-Author, “Asset Protection Planning for Estate
  planning strategies and transactions.                         Planning,” The Will and the Way, September 2011
• Former Chief Operating Officer and General Counsel          • “Leaping Borders in a Single Bound – Practicing Law
  for multi-strategy hedge fund responsible for all legal,      Across State Borders,” The Will and the Way, May 2005.
  compliance, financing, risk, accounting, and trade          • “The Family Limited Partnership Deskbook: Forming
  settlement operations.                                        and Funding FLPs and other Closely Held Business
                                                                Entities,” (co-authored with Andrea C. Chomakos), ABA
Education                                                       Books, 2003.
• BSBA, Robins School of Business, University of              • “Limited Liability Companies as Trust Substitutes,”
  Richmond, Richmond, Virginia, 1988                            Probate and Property, November-December 2003.
• JD, cum laude, Cumberland School of Law, Birmingham,        • “Terminating Grantor Trust Status – Any Surprises?”
  Alabama, 1992                                                 The Will and the Way, May 2003.
• LLM, Taxation, University of Alabama, Tuscaloosa,           • “Drafting After the Economic Growth and Tax Relief
  Alabama, 1996                                                 Reconciliation Act of 2001,” The Will and the Way,
                                                                November 2001.
Honors and Awards                                             • “What We Should Have Learned in Church, and Other
• Selected to The Best Lawyers in America - Tax Law and         Valuation Cases,” (co-authored with Russell M. Reed),
  Trust and Estates sections                                    Business Entities, March/April 2000.
• Business North Carolina “Legal Elite” (Tax and Estate       • “Gift on Creation: The IRS Attacks Family Limited
  Planning)                                                     Partnerships,” (co-authored with Dennis I. Belcher),
• North Carolina Super Lawyers - Estate Planning:               Probate and Property, September-October 1999.
  Probate (2006, 2007, 2012)
• United States Marine Corps, Reserve, Commissioned
  Officer, 1988-1993


                                     1065 East Morehead St.   Charlotte, NC 28204
                           David T. Lewis
                           PARTNER

                           Tel: 704.998.2208
                           Fax: 704.376.1628
                           Email: dlewis@jahlaw.com


• “Fair Market Value of Voting Interests After Simplot v.    • “Discounts and Premiums in Business Valuations,” North
  Commissioner,” (co-authored with Dennis I. Belcher),         Carolina Association of CPAs, Chapel Hill, North
  Probate and Practice Reporter, Vol. 11, Number 7, July       Carolina, November 2002.
  1999.                                                      • “Wealth Transfer Planning for Business Owners,” North
• “Estate Freezes and Grantor Trusts for Business Owners,”     Carolina Association of CPAs, 63rd Annual Accounting
  Business Entities, March/April 1999.                         and Tax Symposium, Greensboro, North Carolina,
• “Sale to Intentionally Defective Grantor Trust for           October 2002.
  Promissory Note,” Trusts and Estates Newsletter of the     • “Creative Planning Techniques for Limited Liability
  Virginia State Bar, Spring 1998.                             Companies,” Annual meeting of the North Carolina Bar
• “Opportunities and Potential Traps with Electing Small       Association, Estate Planning and Fiduciary Law Section,
  Business Trusts,” Trusts and Estates Newsletter of the       Kiawah, South Carolina, July 2002.
  Virginia State Bar, Spring 1997.                           • “Recent Transfer Tax Developments,” Annual Meeting
• “Electing Small Business Trusts: the Good, the Bad,          of the North Carolina/South Carolina Tax Sections,
  and the Ugly,” (co-authored with Nancy C. Hughes),           Kiawah, South Carolina, May 2002.
  Probate and Property, September-October 1997.              • “Current Trends and Developments in Estate Planning,”
                                                               Charlotte Estate Planning Council, Charlotte, North
Speaking Engagements                                           Carolina, January 2002.
• “Walking the Line: Tips for the Formation, Care and        • “Estate Planning and Probate Issues with Partnerships,
  Feeding of your Family Partnership,”” Southern Federal       LLCs and Corporations,” North Carolina Bar
  Tax Institute, Atlanta, Georgia, September 2007.             Foundation, Greensboro, North Carolina, September
• “Planning with Limited Partnerships - a Critique,” 43rd      2001.
  Annual Advanced Estate Planning Program, Madison,          • “Recent Developments in Estate Planning and Estate
  Wisconsin, June 2007.                                        Administration,” Wake County Estate Planning Council,
• “Valuation Discounts - the Fundamentals,” Southern           Raleigh, North Carolina, September 2001.
  Federal Tax Institute, Atlanta, Georgia, September 2006.   • “A Guide to the Valuation of Fractional Interests, FLP
• “Current Developments in Estate Planning,” Annual            Interests and Membership Interests in LLCs,” American
  Meeting of the North Carolina/South Carolina Tax             Bar Association – Annual Meeting, Chicago, Illinois,
  Sections, Kiawah, South Carolina, May 2005.                  August 2001.
• “Recent Tax Developments,” North Carolina Bar              • “Best Strategies for Successful Small Business Transfers,”
  Foundation, Cary, North Carolina, March 2004.                North Carolina Association of CPAs, Raleigh, North
• “Hot Topics in Tax and Estate Planning,” Annual              Carolina, August 2001.
  Meeting of the South Carolina Bar, Charleston, South       • “A Systematic Approach to Drafting After the Economic
  Carolina, January 2004.                                      Growth and Tax Relief Reconciliation Act of 2001,”
• “Advanced Planning Techniques,” North Carolina Bar           Annual Meeting of the North Carolina Bar Association,
  Foundation, Cary, North Carolina, March 2003.                Estate Planning and Fiduciary Law Section, Kiawah,
• “Using Limited Partnerships and LLCs,” Annual Meeting        South Carolina, July 2001.
  of the South Carolina Bar, Charleston, South Carolina,     • “After Formation – Operating and Maintaining
  January 2003.                                                Family Limited Partnerships and LLCs,” American Bar
• “Successful Negotiations,” North Carolina Association        Association, Real Property, Probate and Trust Law
  of CPAs, Charlotte, North Carolina, December 2002.           Section, Washington, D.C., April 2001.




                                  1065 East Morehead St.     Charlotte, NC 28204
                           David T. Lewis
                           PARTNER

                           Tel: 704.998.2208
                           Fax: 704.376.1628
                           Email: dlewis@jahlaw.com


• “Using Family Limited Partnerships to Transfer Wealth
  to the Next Generation,” North Carolina Association
  of CPAs, 61st Annual Accounting and Tax Symposium,
  Greensboro, North Carolina, October 2000.
• “Estate Planning for the Owners of Closely Held
  Businesses,” American Bankers Association, San Diego,
  California, October 2000.
• “An Estate Planner’s Guide to the Valuation of Fractional
  Interests, FLP Interests and Membership Interests in
  LLCs,” North Carolina Association of CPAs, 60th
  Annual Accounting and Tax Symposium, Winston
  Salem, North Carolina, October 1999.
• “Installment Sales to Grantor Trusts,” American Bar
  Association – Annual Meeting, Atlanta, Georgia, August
  1999.

Personal
• Born Richmond, Virginia 1965




                                  1065 East Morehead St.      Charlotte, NC 28204

				
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