James S. Judd focuses his practice on estate planning and tax planning for high-net-worth individuals and business entities. He designs and implements comprehensive estate and business succession plans in a way that minimizes estate and income tax consequences.
Additionally, James manages various state and federal tax controversies, and advises corporations, LLCs, partnerships and nonprofit organizations on how to operate in the most tax-efficient manner.
Clients value James’ ability to offer sound advice on the tax implications for both business and personal endeavors in a simple and understandable way.
- Drafted and implemented various estate planning documents, including wills, revocable trusts, life insurance trusts, intentionally defective grantor trusts, grantor retained annuity trusts, spousal lifetime access trusts, generation-skipping dynasty trusts, qualified personal residence trusts, special needs trusts and charitable trusts.
- Implemented various “estate freezes” through gift and sale transactions to intentionally defective grantor trusts and grantor retained annuity trusts with assets consisting of closely held business interests, real estate and other investments.
- Experienced in estate and trust administration, including probate proceedings, federal and state tax returns, modification of trust instruments and settling family disputes.
- Designed, implemented and reviewed various business restructurings, including tax-free contributions and formations, tax-free reorganizations, and taxable and nontaxable liquidations.
- American Bar Association, Taxation Section, Estate Planning Section
- Utah State Bar, Taxation Section, Estate Planning Section
- LL.M., Taxation, Georgetown University Law Center, 2014, with distinction
- J.D., Creighton University School of Law, 2012, magna cum laude; Creighton Law Review, Senior Editor
- M.S., Accounting, Southern Utah University, 2009
- B.S., Accounting, Southern Utah University, 2008
- U.S. District Court, District of Utah
- U.S. Tax Court
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