Brian F. D. Lavelle

Brian practices in the area of personal and corporate taxation, estate planning and estate administration. He is a Fellow and Former Regent of the prestigious American College of Trust and Estate Counsel and is a Board Certified Specialist in Estate Planning and Probate Law.

Brian has served as a lecturer on continuing legal education for the N.C. BarFoundation, The American College of Trust and Estate Counsel Annual Meeting (San Diego, CA), Wake Forest University Estate PlanningInstitute, Hartford (CT) Tax Institute and Duke University Estate Planning Institute. He has also contributed articles on law to several professional journals.

Practice Highlights

Brian routinely plans estates ranging in value from $500K to more than $100 million, involving all types of assets from closely held U.S. businesses, foreign real estate holdings and very substantial securities portfolios.

He counsels these highly successful individuals and business owners in the implementation of customized and tailored estate plans to preserve and pass on their wealth to their beneficiaries while minimizing taxes, probate and other administrative expenses. By working closely with these clients, he ensures that their assets – including life insurance, IRAs, annuities and real estate (including out-of-state and foreign) – are properly integrated into their plan.

Brian assists clients in preparing plans to care for and protect beneficiaries who may be unable to do so themselves (such as minors, disabled and special-needs beneficiaries, and irresponsible beneficiaries) and need to have their financial concerns taken care of by a third party. He also provides counsel to executors and trustees in administering estates and trusts, including charitable trusts.

Brian also counsels taxpayers and their accountants in audits, including criminal investigations by the Criminal Investigation Division of the Internal Revenue Service and the North Carolina Department of Revenue.

Professional Affiliations

• 28th Judicial District Bar
• American Bar Association
• American College of Trust and Estate Counsel
  • Fellow, 1979-present
  • State Chairman, 1982-1985
  • Regent, 1984-1990
  • Lecturer
  • Member, International Estate Planning Committee
• North Carolina Bar Association
  • Board of Governors, 1979-1982
  • Councillor, Tax Section, 1979-1983
  • Councillor, Estate Planning Section, 1982-1985, 2002-2005
  • Lecturer
  • Vice President, 1997-2000
• North Carolina State Bar
  • Specialty Examination Committee on Estate Planning and Probate Law, 1984-1990
  • Certified Specialist, 1987
  • Chairman of Specialty Committee, 1990-1991
• Ohio State Bar

Recognitions

• Best Lawyers in America
• Business North Carolina Legal Elite
• North Carolina Super Lawyers
• AV Peer Review Rated by Martindale-Hubbell
• Who’s Who in American Law
• Who’s Who in America

A native of Cleveland, OH, Brian served as a JAG officer in the U.S. Air Force after graduating from Vanderbilt University. He and his wife, Sara, have three children, and he counts among his passions traveling and trains. Brian is a member of All Saints Anglican Church, Pawley’s Island, South Carolina.

Favorite Foods: Lobster and veal

Favorite Artist: Terlikowski

Favorite Music: Piano Jazz

Favorite Author: William Faulkner

Favorite Movie: “Charade”

Last Place Visited: Orient Express Train from Paris to Istanbul

Guilty Pleasure: The beach