Scott A. Swain
- Arizona, 1985
- Nevada, 1993
- U.S. Court of Appeals, Ninth Circuit
- U.S. Tax Court
- LL.M., Estate Planning, University of Miami, 1993
- J.D., Brigham Young University, cum laude, 1985
- B.S., Brigham Young University, 1982
Mr. Swain is the chair of the firm’s Tax and Estate Planning Group. He also practices in trusts & estates, tax law, and business entities & transactions.
Mr. Swain has over thirty years of experience serving clients, of which twenty-five have been as a Nevada-licensed attorney. His clients consist primarily of high-net-worth individuals, business owners, public and private charities, and fiduciaries of large trusts and estates. Mr. Swain has provided legal services in all facets of tax and estate planning, probate and trust administration, business entity structure and formation, asset protection, and charitable giving.
As chair of the Tax and Estate Planning Group, Mr. Swain’s estate planning practice includes the creation of tax-efficient estate plans and the preparation of wills, trusts, marital agreements and powers of attorney. His services focus on implementing sophisticated gift, estate and generation skipping transfer tax planning techniques to minimize taxes on transfers of wealth from one generation to the next.
Mr. Swain offers a broad spectrum of sophisticated tax and estate planning techniques and tailors a specific wealth transfer plan to each client’s unique circumstances. He also assists clients in asset protection strategies and in establishing and operating private foundations, donor-advised funds and other charitable giving vehicles.
Trusts and Estates
Mr. Swain represents personal representatives, trustees, beneficiaries and creditors in probate court proceedings, as well as unsupervised trust and estate administrators. His services include advising clients on fiduciary duties, beneficiary rights, complex creditor claims, fiduciary accounting and tax matters.
Mr. Swain’s legal practice involves all areas of federal and local tax law. He assists high-net-worth clients in all aspects of income and transfer tax planning, and he prepares and defends on audit federal estate tax, gift tax, and generation-skipping transfer tax returns. He also counsels individuals and fiduciaries on pre- and post-mortem income and transfer tax saving and planning opportunities.
Business Entities & Transactions
Mr. Swain represents closely held businesses and business owners in commercial transactions and corporate and tax matters, including the formation of corporations, partnerships, and limited liability companies to achieve tax savings and asset protection. He also assists closely held business owners in succession planning and implementing ownership structures designed to facilitate tax planning and the smooth transition of business ownership. His legal services include representing clients in sales, dissolutions, and other dispositions of closely held business interests.
Throughout his career, Mr. Swain has been recognized for his work with numerous awards and nominations. He has been named one of the “Best Lawyers in America” every year since 2008, and a “Mountain States Super Lawyer” for Estate Planning and Probate every year since 2007. He has been named a “Legal Elite” and “Top Layer” by Nevada publications. In addition to his impressive legal work, Mr. Swain is a fellow of the American College of Trust and Estate Counsel (ACTEC) and serves as the ACTEC state chair for Nevada. He is also a member of the Nevada Taxpayers Association’s Executive and Policy Advisory Committees.
Mr. Swain is licensed to practice in Nevada, Arizona and Utah, as well as before the United States Court of Appeals, Ninth Circuit and the United States Tax Court.
Awards and Recognition
Chambers HNW Guide, 2017 Edition, Nevada, Private Wealth Law
The Best Lawyers in America© 2019 “Lawyer of the Year” – Las Vegas, Trusts and Estates
The Best Lawyers in America© – Trusts and Estates
Las Vegas Trusts and Estates, 2016 “Lawyer of the Year”
Super Lawyers – Estate Planning & Probate, Tax – Business
Nevada Business Magazine, “Legal Elite”
Martindale-Hubbell AV® Peer Review Rated
Fellow, American College of Trust and Estate Counsel (Nevada State Chair, Asset Protection Committee and Practice Committee)
Member, Nevada Taxpayers Association, Executive and Policy Advisory Committees
August 20, 2018 – McDonald Carano is pleased to announce new recognition in the 2019 edition of The Best Lawyers in America©. Attorneys recognized include: Matthew C. Addison, Partner, Commercial…
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