Brian Shelton
615-200-8798
brian@cartersheltonlaw.com
Education
- University of Memphis School of Law, J.D., 2004, cum laude
- University of Florida, LL.M. (Taxation), 2005, cum laude
- Mississippi State University, B.B.A., 2001, cum laude
Admissions
- Tennessee State Bar
Brian advises clients in a variety of business matters, tax matters and estate planning and administration matters. He focuses his practice in the areas of estate planning, estate administration, corporate and partnership tax, federal tax, state and local tax, and tax exempt organizations.
Brian represents clients in forming businesses (such as limited liability companies, partnerships and corporations), advising businesses with respect to tax and business matters, and implementing partnership and limited liability company transactions, including mergers and acquisitions. Brian also has experience advising clients with respect to tax and other economic incentives in Tennessee including Payments In Lieu of Tax Agreements (PILOT). Brian also has experience involving federal tax exemption issues associated with non-profit entities as well as state and local tax planning and controversy matters.
In addition to Brian’s business practice, he represents individuals and families in structuring their estate plans to meet their needs and to minimize taxes and represents personal representatives in the probate and estate administration process, including the preparation of federal estate and state inheritance tax returns.
Experience
Drafting wills, trusts (including charitable trusts, grantor trusts, asset protection trusts, and personal residence trusts), powers of attorney, advanced health care directives, and living wills.
ESTATE ADMINISTRATION
Representing administrators and executors in the administration and probate process including probate of wills, estate and probate litigation matters and preparation of federal estate and state inheritance tax returns.
BUSINESS MATTERS
Advising clients in the formation of LLCs, Corporations (for-profit and nonprofit), Partnerships (both limited and general), and nonprofit corporations; adoption and implementation of stock option plans; and transactions such as mergers, acquisitions, and private placements.
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STATE AND LOCAL TAX PLANNING AND LITIGATION MATTERS
Advising clients with respect to Tennessee tax planning matters involving franchise and excise tax issues, sales and uses tax issues, property tax and economic incentive matters such as Payment in Lieu of Tax agreements (PILOTs). Representing clients in sales and use tax litigation matters, franchise and excise tax litigation matters, and property tax litigation matters (including matters before the Tennessee State Board of Equalization).
FEDERAL TAX PLANNING AND CONTROVERSY MATTERS
Advising clients with respect to federal tax planning matters involving individual tax matters, corporate tax matters, partnership matters, and other tax matters. Represented clients in tax controversy before the Internal Revenue Service in administrative proceedings including audits.
TAX-EXEMPT/NONPROFIT MATTERS
Advising clients in the formation of nonprofit corporations including organizing nonprofit entities, securing recognition of tax exemption from the IRS and the State of Tennessee, and submitting required annual filings.