Scott A. Swain
- 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
Scott 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.
“second to none in his knowledge of tax law and business and entity structures”
– Chambers HNW 2021
Mr. Swain has over thirty years of experience serving clients, of which more than 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 served as the ACTEC state chair for Nevada from 2015 to 2020. 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, Band I, Nevada, Private Wealth Law
- The Best Lawyers of America© 2021 – Trusts and Estates
- The Best Lawyers in America© 2016 & 2019 “Lawyer of the Year” – Las Vegas, 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”
- Top Lawyers
- Martindale-Hubbell AV® Peer Review Rated
- Fellow, American College of Trust and Estate Counsel (Former Nevada State Chair, Asset Protection Committee, Practice Committee, and Family Law Task Force)
- Member, Nevada Taxpayers Association, Executive and Policy Advisory Committees
Las Vegas, Nevada, August 15, 2019 – McDonald Carano LLP is pleased to announce new recognition in the 2020 edition of The Best Lawyers in America©. McDonald Carano attorneys recognized…
Las Vegas, Nevada, May 31, 2019 – McDonald Carano LLP is pleased to announce that twelve attorneys from the firm were recognized as 2019 Mountain States Super Lawyers, and three…
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…
You have chosen to send an email to McDonald Carano. The sending or receipt of this email and the information in it does not in itself create an attorney-client relationship. If you are not already a client, you should not provide us with information that you wish to have treated as privileged or confidential without first speaking to one of our lawyers. If you provide information before we confirm that you are a client and that we are willing and able to represent you, we may not be required to treat that information as privileged, confidential, or protected information, and we may be able to represent a party adverse to you.
I have read this and want to send an email.