Cantey & Hanger, L.L.P.
2100 Burnett Plaza
(817) 877-2885
FAX 817/877-2807
Last Updated
Date and Place of
Birth:
Bar Admissions:
College Education:
Legal Education:
Occupation: Partner, Cantey & Hanger, L.L.P..
Certifications: Board Certified, Estate Planning and Probate Law,
Memberships: Fellow and State Chair for Texas, The American College of Trust and Estate Counsel; State Bar of Texas; Tarrant County Bar Association; Tarrant County Probate Bar Association, Life Member of National Registry of Who’s Who (2001), Life Member of National Registry of Who’s Who (2002- Registration #1843385), Honored Member of Strathmore’s Who’s Who 2001-2002, Member of National Committee on Planned Giving.
Recent Accolades: Listed among the “Top
100” Lawyers in
Listed
in the September 2004 Fort Worth Business Press as a member of Tarrant County’s
Elite 100 in the area of Tax Law and Estate Planning.
Recently
Mentioned the Best Lawyers in America book in three fields (1) Trusts and
Estates, (2) Tax Law, and (3) Employee Benefits Law, and in Best Lawyers:
Employee Benefits Law, September 2003 issue of Corporate Counsel, and will be
profiled in Texas Monthly Magazine as among the “Texas Super Lawyers, 2003.”
Listed in the
Listed among the top five Trusts, Estates & Probate Lawyers in
Committees:
American Bar Association
Former Member: Estate Planning and Drafting
Committee: Marital
Former Member: Real Property, Probate and Trust Law Section on Creditors’ Rights in Estates and Trusts
State Bar of
Former Member: Real Estate, Probate and Trust Law Council, 1986-1989.
Former Member: Probate Code Committee of the Real Estate, Probate and Trust Law Section.
Former Member: Trust Law Committee of the Real Estate, Probate and Trust Law Section.
Member: Compensation and Employee Benefits Subcommittee of the Taxation Section.
Member: Creditor Claims in Probate Subcommittee of the Taxation Section.
Former Chair: Subcommittee of Probate Code Committee to recommend changes in Probate Code to deal with Boren v. Boren.
Former Chair: Publications Committee of the Real Estate, Probate and Trust Law Section, 1988-1989.
American
State Chair
Former Chair: Marital
Member: Employee Benefits in
Estate Planning Committee
Technology and the Law Committee
Activities and Honors:
Employee Benefits and Retirement
Planning Newsletter Contributor, Leimberg Information Services, Inc. (
Various Editions of The Best
Lawyers in
Various Editions of Marquis Who's Who in American Law.
Various Editions of Marquis Who's
Who of Emerging Leaders in
Various Editions of International Who’s Who of Professionals.
Former Trust Law Editor, Newsletter
of the Real Estate, Probate and Trust Law Section, State Bar of
Course Coordinator and Instructor, American Society of Pension Actuaries Examination for Classification as Certified Pension Consultant - 1986-1987.
Course Director, 1989 Wills and
Probate Institute, State Bar of Texas Professional
Course Director, 3rd Annual
Advanced Drafting: Estate Planning and Probate, held in
President, Fort Worth, Tarrant County ERISA Group, 1995.
Reviewing Editor Guide to Practical Estate Planning, Practitioners Publishing Company (2000-2004).
Periodicals Mentioned:
Author:
Books Published:
“Current
“Distribution and Estate Planning For
“Distribution and Estate Planning For
Treatises (as yet) Unpublished:
Estate Planning For Qualified Plans and IRAs (800+ pages).
Periodical Articles Published:
“Testamentary Planning For Qualified Employee Plan Benefits and Life Insurance Proceeds,” 13 Journal For The Life Underwriter 3, September, 1983.
“Planning For and Administering the Possibly or Potentially Insolvent Estate,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in the July/August 1990 issue.
“Can Creditors Reach a Person’s
Interest in an Employee Benefit Plan or IRA? The Supreme Court Speaks,” Estate Planning, a bimonthly periodical
published by Warren, Gorham & Lamont, Inc., published in the
January/February 1994 issue.
“Beneficiary
“Beneficiary
“New Laws Make Broad Changes in Retirement Plans and IRAs,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in January 1997, Vol. 24, No. 1.
“Part I: The Inheritor’s Trust™: The Art of Properly Inheriting Property,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in September 2003, Vol. 30, No.9.
“Part II: The Inheritor’s Trust™: Preserves Wealth as Well as Flexibility,” Estate Planning, a bimonthly periodical published by Warren, Gorham & Lamont, Inc., published in October 2003, Vol. 30, No. 10.
“What You Should Know About Your GRAT (Grantor Retained Annuity
Trust),” The
Other Articles-Seminars, Professional
Education Groups, Etc.:
“Estate Taxation of Employee Benefit
Plan Proceeds after TEFRA,” Fort Worth Chapter,
“Recent
“Some Estate Planning Techniques for the Owners of a Closely Held Business,” July, 1984.
“
“Overview of Types of Estate
Administration,” The Estate: Planning and Administration for Legal Assistants
and Attorneys, State Bar of Texas Professional
“Selected Topics Under ERISA,” Fort
Worth Chapter of C.P.A.s,
“Current
“Retirement Plans, Due Dates and Pitfalls,” Tax Institute, Fort Worth Chapter of the Texas Society of Certified Public Accountants, Fort Worth, August 21, 1986.
“Alternate Procedures that Save
“Current
“Pension Provisions of the 1986 Tax Reform Act, Employee Stock Ownership Plans, Welfare Plans and Fringe Benefits Under the 1986 Tax Reform Act, Fort Worth Chapter of C.P.A.s, Fort Worth, Texas, January 15, 1987.
“Employee Benefits and Pension Plans Under the 1986 Tax Reform Act,” Half Day Tax Institute, Fort Worth Chapter of the Texas Society of Certified Public Accountants, Fort Worth, January 15, 1987.
“Current
“Representing The Estate,” Practical
Will Drafting and Representing The Estate and Beneficiaries in Hard
“Estate Planning For Qualified
“Planning For Distributions From
Qualified Plans and IRAs,” Estate Planning Institute,
“Alternate Procedures that Save
“Outline of Common Problems in
Estate Administration,”
“Outline of Common Problems in Estate Administration-Including Solutions,” Fifteenth Annual Estate Planning Seminar, Corpus Christi Estate Planning Council, Corpus Christi, May 6, 1988.
“Creditor's Claims in Probate,” Texas
Practical Probate Institute, Professional Education Systems, Inc.,
“Alternative
Procedures to Probate,” 1988 Advanced Estate Planning and Probate Course, State
Bar of
“Allocation and Recognition of Probate
Income-With Emphasis on the Funding of Marital
“Employee Benefit Plans and the Probate
Estate,” Wills and Probate Institute - 1988,
“Marital Property-Rights of Surviving
Spouse,” Administering the Estate: A Practical Guide to Probate, Its
Alternatives, and Guardianship,” State Bar of Texas Professional
“Estate Planning Considerations for the
Single Individual with a Taxable Estate,” Shearson Lehman Hutton, Inc.,
“Marital Property - Rights of Surviving Spouse,” Regional Meeting of Employee Benefit Personnel, NCNB Texas National Bank Fort Worth, Fort Worth, Texas, May 1989.
“Thirty-Five Recent Probate and Trust
Law Cases,”
“Planning For and Administering the
Possibly or Potentially Insolvent Estate; Creditors’ Rights Against Trust
Assets; Creditors’ Rights Generally,” Southwest Legal Foundation 28th Annual
Institute on Wills and Probate,
“Post Mortem Elections: A Brief Checklist,” National Business Institute, Inc., Probate-Beyond the Basics Seminar, Fort Worth, July 20, 1989.
“Creditors’ Claims and Related Problems
of Probate Administration,” Professional Education Systems,
“The Excise Tax on Excess
Distributions-Code Section 4980A,” Fort Worth Chapter of C.P.A.s,
“Section 89: Where Are We Now?”
“Estate Planning For Distributions From
Qualified Plans and IRAs,”
“Planning
for and Administering the Possibly or Potentially Insolvent Estate; Creditors’
Rights Generally,”
“Estate Planning For Employee Benefits
And IRAs,” Southwest Legal Foundation 29th Annual Institute on Wills and
Probate,
“Support Systems for Surviving in the
90s,” State Bar of
“Distribution and Estate Planning for
“Post Mortem Elections: A Brief
Checklist,” National Business Institute, Inc., Estate Planning & Probate
Seminar,
“Planning for Non-Probate Assets with
an Emphasis on Qualified Plans and I.R.A.s,” South
“Distribution and Estate Planning for
“Estate Planning in the ‘90s,” Texas
Tech University, Texas Tech Tax Institute,
“Alternative Procedures For Settling a
“Production Systems,” State Bar of
Texas, 1st Annual Advanced Drafting: Estate Planning and Probate Course,
“Small
Business Drafting--A System of Forms For Representation of a Small Business,”
State Bar of
“Economics
vs. Ethics: Packaging, Marketing, Fees, Ethical Considerations,” State Bar of
“Uses
and Abuses of Living Trusts,”
“Distribution and Estate Planning for
“Common
Problems in Estate Administration,”
“Distribution
and Estate Planning For
“New
Math for Attorneys,” State Bar of Texas, Second Annual Advanced Drafting:
Estate Planning and Probate Course,
“Alternatives
to Probate Administration,” State Bar of Texas, The Practice Skills Course,
“Protected
Assets” and “Simplifying Estate Administration,” National Business Institute,
Inc., Elder Law in
“Alternatives
to Formal Administration,”
“Creditor
Claims in Probate,
“Distribution
and Estate Planning For
“Creditor
Claims in Probate,” Tarrant County Probate Bar Association,
“Distribution
and Estate Planning For
“Distribution
and Estate Planning For
“Distribution
and Estate Planning For
“Simplifying
Estate Administration,” “Protection of Assets,” National Business Institute,
“Distribution
and Estate Planning For
“Planning
For Beneficiary
“Drafting
Specific Will and Trust Clauses -- Non-Tax Considerations,” State Bar of
“Is
There Light at the End of the Tunnel: Onward Thru the Fog of Qualified Plans
and IRAs,” Alvin J. Golden,
“Beneficiary
“Anatomy
of a Crummey Power,” State Bar of Texas, 5th Annual Advanced Drafting: Estate
Planning and Probate Course,
“A
Panoply of Estate Planning Techniques,”
“Distribution
and Estate Planning For
“Distribution
and Estate Planning For
“Distribution
and Estate Planning For
“Anatomy
of a Crummey Power,” State Bar of Texas, Advanced Estate Planning Strategies
Course,
“Distribution
and Estate Planning For
“Distribution
and Estate Planning For
“Marital
“Distribution
and Estate Planning For
“Creditor
Claims in Probate,
“Distribution
and Estate Planning For
“Practical
Issues in Distribution and Estate Planning For
“Distribution
and Estate Planning For
“The
Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans in a
Nutshell,”
“Will
and Trust Clauses in Drafting,” Dallas Bar Association Probate, Trusts &
Estates Section,
“Minimum Distribution Rules in a Nutshell” and “New Laws Affecting Qualified Plans and IRAs,” Corpus Christi Estate Planning Council, October 24, 1996 Meeting, Corpus Christi, Texas.
“Distribution
and Estate Planning For
“Minimum
and Excess Distribution Rules Affecting IRAs and Qualified Plans,” The
Institute of Certified Financial Planners, Dallas-Fort Worth Society,
“Minimum
and Excess Distribution Rules Affecting IRAs and Qualified Plans,” “A Panoply
of Estate Planning Techniques,” 1997 Investment Strategy Seminar, Smith Barney,
Inc.,
“The
Minimum and Excess Distribution Rules Affecting IRAs and Qualified Plans In a
Nutshell,” Tarrant County ERISA Group,
“A
Brief Look at a Few Problems Concerning Income in Respect of a
“Allocation of Principal and Income in Estate Administration and a Radical Look
at the Hubert Problem”
“The Effect On the Marital
“A Short List of Problems Involving The Use of Disclaimers”
“Will a Non Pro Rata Division of a Community Property Interest on the
State Bar of
“The
Federal Estate Tax Marital
“Distribution
and Estate Planning For
“Pension
Provisions in SBPA 96,” State Bar of Texas, 1997 Advanced Estate Planning and
Probate Law Course,
“Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell) A Guide for the Justly Confused,” “Community Property Law In A Nutshell,” and “The Minimum Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell,” The Fort Worth Business & Estate Council Meeting, September 11, 1997, Fort Worth, Texas.
“Drafting
Testamentary Documents,” State Bar of
Panel
Speaker on Role of the Professional in Charitable Giving, National Council on
Planned Giving,
“Distribution
and Estate Planning For
“Claims
Procedures,” The Tarrant County Probate Bar Association, Fall Probate Seminar,
“The
Minimum Distribution Rules Affecting IRAs and Qualified Plans in a Nutshell,”
“The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell,” “Community Property Law In A Nutshell,” and “Transfers of Community Property in Qualified Plans and IRAs,” The Estate Planning Council of Central Texas, January 27, 1998, Austin, Texas.
“Hot
Topics Seminar on Taxation,”
“Transfers
of Community Property in Qualified Plans and IRAs” and “The Minimum
Distribution Rules and Qualified Plans in a Nutshell,” State Bar of
“Roth
IRAs,” Fort Worth Chapter of CPAs, CPA Tax Institute,
“Transfers of Community Property in Qualified Plans and IRAs,” “Roth IRAs, Including Technical Corrections in the IRS Restructuring and Reform Act of 1998” and “The Minimum Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell,” Tarrant County ERISA Group, September 10, 1998, Fort Worth, Texas.
“Is Trust Income Community Property?,”
University of
“Retirement Benefits Payable to
Trusts,”
“The Minimum Distribution Rules Affecting IRAs and Qualified Plans In a Nutshell,” “Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell)” and “Roth IRAs, Including Technical Corrections in the IRS Restructuring and Reform Act of 1998,” Tulane Law School’s 48th Tulane Tax Institute, October 26-28, 1998.
“Drafting the Living
Trust/Pour-Over Will and Ancillary Documents,” State Bar of
“Roth IRAs, including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Proposed Regulations,” International Association of Financial Planners Luncheon, November 10, 1998, Dallas, Texas.
“Distribution and Estate Planning
in a Nutshell and Roth IRAs (Not in a Nutshell),” 1998 Texas CPA Tax Institute,
“Estate Planning with IRAs,”
“Roth IRAs, including Technical Corrections in the IRS Restructuring and Reform Act of 1998 and The Proposed Regulations,” “The Minimum Distribution Rules Affecting IRAs and Qualified Plans In A Nutshell” and “Transfers of Community Property in Qualified Plans and IRAs (Not in a Nutshell),” Fort Worth Chapter of CPAs, January 26, 1999, Fort Worth, Texas.
“The Personal Computer in your practice Fin
“The Minimum Distribution
Rules Affecting IRAs and Qualified Plans In A Nutshell” and “Transfers of
Community Property In Qualified Plans and IRAs (Not In a Nutshell)”.
“Drafting the Living Trust/ Pour Over
Will and Ancillary Documents”
“The Personal Computer In
Your Practice Fin
“Roth IRAs”; Panelist and author, “A Few Selected Employee Benefit and IRA Issues,” State Bar of Texas 23rd Annual Advanced Estate Planning and Probate Course, June 2-4, 1999, San Antonio, Texas.
“Recognizing
Typical Estate Planning Needs of Clients with IRA’s and Qualified Retirement
Plan Assets,” ACPEN Broadcast,
“Ethical
Considerations in Client Communication,”
“The
Minimum Distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell”
and “Hot Topics and Recent
“The
Minimum distribution Rules Affecting IRA’s and Qualified Plans in a Nutshell”
and “Hot Topics and Recent
“Is There a
“Pay Me Now Or Pay Me
Later: Cutting Edge Issues in Estate Planning for
“The Minimum Distribution
Rules Affecting IRA’s and Qualified Plans In A Nutshell,”
“Transfers of Community Property In Qualified Plans
and IRA’s” (Not in a Nutshell) and “The Minimum Distribution Rules Affecting
IRA’s and Qualified Plans in a Nutshell,”
“Annotated Form –
“The Minimum Distribution Rules Affecting IRA’s and
Qualified Plans in a Nutshell” A Guide for the Perplexed and “Hot Topics and
Recent
“The Minimum Distribution Rules Affecting IRA’s and
Qualified Plans in a Nutshell” A Guide for the Perplexed,
“Hot Topics and Recent
“Hot Topics and Recent
“Selective Analysis of the New Re-Proposed MRD Regulations Under
IRC§401(a)(9),” March 29, 2001, Tarrant County Bar Association Tax and Estate
Planning Luncheon, Fort Worth, Texas.
“60 Do’s and 40 Don’ts When Estate Planning for IRAs and Qualified
Plans and Other Employee Benefits,”
“Selective Analysis
of the New Re-Proposed MRD Regulations Under IRC §401(a)(9),”
“
“Investment of IRAs in FLPs,” June 28 – July 1, 2001, American College of Trust
and Estate Council,
“IRAs What You Do, What You Don’t,” August 23-24, 2001, 2001 Advanced Estate
Planning Seminar, Texas Society of Certified Public Accounts, San Antonio,
Texas.
“Overview of the Minimum Required Distribution
Rules Under the New Re-proposed Regulations,”
“IRA Beneficiary
“Estate Planning for Retirement Plan Benefits,”
“Federal Tax Legislation Effect on Retirement Plans
and IRA Accounts,”
“100 or So Do’s and Don’ts for Estate Planning for Distributions from Qualified Plans and IRAs,” October 24, 2001, Tax & Estate Planning Section of the Tarrant County Bar Association, Fort Worth, Texas.
“New Rules on Distributions from Qualified Pension
Plans,”
“IRA Beneficiary
“Estate Planning After the New Tax Act,” Texas Tech
Tax Institute,
“IRA’s, Do’s and Don’ts” and “EGTERRA Changes Affecting Pension Plans and IRA’s,” Fort Worth Chapter of the Texas Society of Certified Public Accountants, November 6, 2001, Fort Worth, Texas.
“Selective Analysis of the New Re-Proposed MRD
Regulations Under the IRC 401(a)(9),” The 48th Annual Texas CPA Tax
Institute,
“Selective Analysis of the New Re-Proposed MRD
Regulations Under the IRC 401(a)(9),” 52nd Annual Tennessee Federal
Tax Institute,
“A Document
Assembly System Using Microsoft Word’s Mail Merge Feature and A Simple Data
Base,” 2002 Annual Meeting, The American College of Trust and Estate Counsel,
February 27 – March 4, 2002, Palm Springs, California.
“Retirement
Planning Under the New Tax Act of 2001,”
“The
Aftermath of Enron,” Advanced Estate Planning & Probate Course, June 5 –
“Under What
Circumstances Can an IRA Invest in a Business Owned in Part by the IRA Owner
and Members of the IRA Owner’s Family,” American Institute on Federal Taxation,
June 12 – June 15, 2002, Birmingham, Alabama
“MRD Final
Regulations Annotated,” Texas Capital Bank,
“Nonprobate
Assets,” Tarrant County Probate Bar Association,
“What You
Should Know About Your GRAT (Grantor Retained Annuity Trust),” Fort Worth CPA
Tax Institute Committee and the Chapter Board of Directors, August 21, 2003,
Fort Worth, Texas.
“What You Should Know About Your GRAT
(Grantor Retained Annuity Trust),” Financial Planning Association of
“What You Should Know About Your GRAT
(Grantor Retained Annuity Trust),” Tarrant County Bar Association, Fort Worth,
Texas, September 24, 2003, Fort Worth, Texas.
“What You Should Know About Your GRAT
(Grantor Retained Annuity Trust),”
“Drafting Wills and Trusts from an Income Tax
Perspective: A Panoply of Forms,” State Bar of
“What You Should Know About Your GRAT
(Grantor Retained Annuity Trust),”
“What
You Should Know About Your GRAT (Grantor Retained Annuity Trust),”
“Planning
With GRATs,” Co-Authored with Carlyn McCaffrey and
Panelist: “A Muggle’s Look at the Wizardry of Trusts: The UPIA Twins and Other Curses” State Bar of Texas Advanced Estate Planning Strategies 2004, Santa Fe, New Mexico, April 1 – April 4, 2004.
“Under What Circumstances Can an IRA Invest in a Business Owned in Part by the IRA Owner and Members of The IRA Owner’s Family” Family Limited Partnership An Update: Seminar for lawyers, CPAs and financial consultants, sponsored by Texas Capital Bank in Dallas, September 21, 2004.