Scott helps clients structure and carry out plans for wealth transfer, and counsels and defends trusts and estate fiduciaries as they carry out their duties.

Overview

Scott works with clients on business succession planning, creditor protection, charitable giving, directed trusts and many other goals, all with an emphasis on minimizing taxes. He creates and helps clients modify irrevocable trusts, represents clients in estate litigation, and defends clients in related IRS audits.

Scott works with high net-worth families seeking to preserve their legacies, financial and otherwise, through thoughtful estate planning. He counsels and defends trust fiduciaries, both individual and corporate, in litigation. He also prepares fiduciary, estate and gift tax returns. He has written and spoken widely on tax and trust and estate matters, including current topics such as e-wills and decanting.

Experience

In the recent representation of an ultra-high-net-worth couple, Scott structured an estate plan that will minimize transfer tax, avoid negative income tax consequences, transfer the clients’ business to their children, and meet philanthropic goals and protect assets against creditors. Scott worked collaboratively with the clients’ other advisors and appraisers as he prepared estate planning instruments, including new revocable trusts and dynasty trusts; prepared sale transaction documents for the transfer of stock to the dynasty trusts in exchange for a note; formed a private foundation and obtained tax exemption. 

Scott represents an ultra-high-net-worth family in continuous trust and estate matters, including the preparation of sophisticated irrevocable trust instruments, transfers between family-controlled entities and the preparation of gift tax returns.

Scott recently represented the personal representative in the administration of a decedent’s estate that required extensive analysis of the estate’s liquidity issues, the preparation of estate tax returns reporting interests in dozens of businesses spread throughout the United States and multiple industries, the filing of several protective claims for refund, and the successful defense of the estate tax return upon audit.

He represented a beneficiary in a dispute with her stepmother over her father’s ambiguous estate plan, worked with a trial attorney in mediation with opposing counsel, and negotiated with counsel for the other beneficiaries and the corporate trustee regarding the preparation and execution of a comprehensive settlement agreement.

Scott represents trustees of irrevocable trusts in administration matters, including the filing of income and transfer tax returns, meeting mandatory reporting obligations owed to the beneficiaries and preparing opinion letters and communicating with beneficiaries and their counsel regarding the nonjudicial modification of the trusts.

News & Insights

Speaking Engagements

"Perfecting Powers of Appointment," 30th Annual Trust & Estate Planning Institute, Bar Association of Metropolitan St. Louis, St. Louis, MO, May 9, 2019

"State Laws Authorizing the Electronic Execution of Estate Planning Documents: Should Missouri Enter the 21st Century?" Stinson LLP Annual Estate Planning and Fiduciary Litigation Seminar, St. Louis, MO, October 9, 2018

"Decanting in 2018 and Beyond - A Trap or a Solution?" 29th Annual Trust and Estate Planning Institute, Bar Association of Metropolitan St. Louis, St. Louis, MO, May 3, 2018

"Misuses of Durable Powers of Attorney," Stinson LLP Annual Estate Planning and Fiduciary Litigation Seminar, St. Louis, MO, November 15, 2017

"Recent Developments Affecting Estate Planning in 2016 and Beyond," Stinson LLP Annual Estate Planning and Fiduciary Litigation Seminar, St. Louis, MO, November 15, 2016

"Detecting and Defending Against Financial Elder Abuse," Stinson LLP Annual Estate Planning and Fiduciary Litigation Seminar, St. Louis, MO, November 18, 2015

"Unwinding Dated Estate Plans," The Missouri Bar Annual Estate & Trust Institute, St. Louis, MO, September 25, 2015 and Columbia, MO, October 23, 2015

"Decanting at 75 – Expanding Utility and Enduring Problems," American College of Trust and Estate Counsel 2015 Heart of America Regional Meeting, April 26, 2015, St. Louis, MO.

"Designing and Funding the Qualified Spousal Trust – the Known Knowns, the Known Unknowns and the Unknown Unknowns", The Missouri Bar Annual Estate and Trust Institute, St. Louis, MO, October 17, 2014, and Jefferson City, MO, October 24, 2014

Publications

"Conflicting Duties and Divided Loyalties: A Trustee's Obligations When Administering Closely-Held Business Interests," The St. Louis Bar Journal, Spring 2016

"Bad Boys: The Service’s Latest Attack on SCINs in CCA 2013 30033 and Estate of Davidson," Journal of Taxation, January 2014 

Recognitions

Recognitions

Martindale-Hubbell AV Preeminent Peer Review Rating

Professional & Civic Activities

Professional & Civic Activities

American College of Trust and Estate Counsel, Fellow

  • State Laws Committee

Estate Planning Council of St. Louis

  • Board of Directors

Bar Association of Metropolitan St. Louis

  • Probate and Trust Steering Committee

The Missouri Bar

  • Missouri Bar Probate and Trust Division
  • Powers of Appointment Subcommittee
  • Uniform Decanting Act Subcommittee
  • Vice Chair, Business Succession Planning Subcommittee

Admissions

  • Missouri, 2001 

Education

New York University, LL.M. in Taxation, 2002

University of Kansas, J.D., 2001 

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