Mr. Snow is chairman of the Firm's Tax and Estate Planning Section. He divides his practice between estate planning and business planning. His estate planning practice has included estates from under $1 million to estates of over $100 million.
In addition to drafting basic wills and revocable trusts, he has counseled and assisted clients in the utilization of a variety of sophisticated estate planning techniques, such as family partnerships and limited liability companies, dynasty trusts, charitable lead and remainder trusts, GRATs, irrevocable life insurance trusts, defective grantor trusts, split-dollar agreements, foundations and charitable support organizations. Mr. Snow's practice also includes estate administration, the probate of estates and the filing of complicated estate tax returns. Mr. Snow is a fellow of the American College of Trust and Estate Counsel (ACTEC).
Mr. Snow has an LL.M. in taxation from New York University. He has developed a specialization in the taxation of partnerships and limited liability companies. He has also developed a specialization in Section 1031 like-kind exchanges. He is a frequent consultant on tax issues affecting corporations, especially in the area of tax-free reorganizations. He has worked on both the business and tax aspects of numerous mergers and acquisitions. In addition to providing basic corporate and business formation services, Mr. Snow consults and assists clients with the restructuring of business organizations, recapitalizations, buy-sell agreements, and business succession planning. Mr. Snow is a frequent speaker on estate planning and tax related issues.
Mr. Snow has been selected by his peers for inclusion in the list of The Best Lawyers in America in Trusts and Estates. Mr. Snow also maintains an AV rating with Martindale-Hubbell, which is the highest rating awarded to attorneys for professional competence and ethics. He has also been voted by his peers throughout the state as one of Utah’s Legal Elite in the category of Taxes/Estates/Trusts (as published in Utah Business Magazine).
EDUCATION
New York University, LL.M. in Taxation, 1976
Harvard Law School, J.D., 1972
Editor-in-chief, HARVARD LAW SCHOOL NEWS RECORD
Stanford University, B.A., English, 1969 with distinction
PRACTICE AREAS
Estate and Trust Planning and Administration
Business Formation, Planning and Transactions
Charitable and Exempt Organizations
Tax Planning and Tax Controversies
ADMITTED TO PRACTICE
State Bar of Utah
State Bar of California
United States Supreme Court
United States Tax Court
10th Circuit Court of Appeals
PROFESSIONAL AFFILIATIONS AND MEMBERSHIPS
Fellow, American College of Trust and Estate Counsel (ACTEC)
Member, Tax Section, American Bar Association
Member, Tax Section, Utah State Bar Association
Member, Salt Lake Estate Planning Council
PUBLICATIONS AND PRESENTATIONS
Family Partnership Rules Add Complexity to Partnership Allocations, JOURNAL OF PARTNERSHIP TAXATION (Fall 1991)
Problem Areas Under Internal Revenue Code Section 704(e): The Family Partnership Revisited, 3 B.Y.U. JOURNAL OF PUBLIC LAW 29 (1989)
Utah Editor, WESTERN STATES TAX NEWSLETTER, 1982-83
PROFESSIONAL AND CIVIC ACTIVITIES
Frequent speaker on estate planning, partnership and LLC issues to Bar Groups and CPA's
Co-drafter of Utah Revised Limited Liability Company Act
Utah Reporter, Prentice Hall State Limited Partnership Laws, 1989-1995
Chairman, Tax Specialization Committee, Utah State Bar, 1988-1990
Bar Examination Grader in Ethics, 1985-87
Member, Executive Committee, and Chairman, Bridging the Gap Committee, Young Lawyers Section, Utah State Bar, 1973-75
Co-Founder and Director, Utah Bar Review Course, 1973-75 (Predecessor to BAR-BRI Course)
"ARDY" (American Resort Developers Association) National Gold Award for excellence in resort leadership, 1994
Director and Member of Executive Committee, Owners Resorts & Exchange Inc. (OREI)(1997-2003)
President, 1986-92, and Director, 1983-95, ORE-St. George Condominium Owners Association
Vice Chairman, 1981-83, Legislative District Chairman, 1979-81, Salt Lake County Republican Party
Lincoln Day Dinner Steering Committee Member, 1984-87
State Convention Chairman, Karl Snow Gubernatorial Campaign, 1984
Republican State and County Convention Delegate
President, 1982-83 and Director, 1977-87, Harvard Alumni Association of Utah
Director, Stanford Club of Utah, 1979-82
Regional Chairman, General Fundraising Appeal, 1979-82, Stanford University
Member, Personal Solicitation Committee, 1983-88, Stanford University
LDS Mission to Germany, 1963-66
Teaching, counseling and administration, LDS Church
Various leadership positions in Boy Scouting, including scoutmaster |