|
Mr. Abbey prepared a plan of reorganization, proxy statement, shareholder election forms and other documentation for the tax-free split-off of a major privately held corporation, including a merger of a substantial subsidiary into the former parent corporation. He has prepared and supervised implementation of all documentation for conversion of a general partnership with major real estate holdings into a limited partnership with a corporate general partner. Mr. Abbey provides guidance and documentation on complex planning for large estates including use of family limited partnerships, grantor retained annuity trusts and unitrusts, qualified personal residence trusts, charitable remainder trusts and charitable lead trusts. He negotiates and prepares commercial leases for shopping centers and other retail uses including long-term ground leases for development property. He supervised and documented the division of a private foundation approved under Section 501(c)(3) of the Internal Revenue Code into four separate private foundations with separate trustees including a private letter ruling from the Internal Revenue Service to approve the division.Practice Groups Estate Planning & Administration Exempt Organizations Investment Management Mergers, Acquisitions & Business Transactions Real Estate Tax Matters Education J.D., Vanderbilt University School of Law, 1957 B.S.C., University of Notre Dame, 1951Professional MembershipsFirst Vice President, Nashville Bar Association, 1979 to 1980 Board of Directors, Nashville Bar Association, 1977 to 1980 Tennessee Bar Association American Bar Association Other Professional AccomplishmentsListed in Best Lawyers of America since 1987 Served in the Ready Reserves (Naval Intelligence) Commander USNR, Retired. | 