Scott Swain

Contact

Las Vegas Office

sswain@mcdonaldcarano.com

Practice Areas

Professional Background

Scott Swain is Co-Chair of the Trust & Estates Practice. Mr. Swain’s 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.

2026 is the seventh consecutive year that Mr. Swain is ranked in the highest Band 1 category in Private Wealth Law in Chambers High Net Worth Guide, the premier global resource of “leading professional advisers to wealthy individuals and families.” Chambers’ ranking process includes confidential surveys and interviews with clients who have provided the following feedback to Chambers during the annual research process.

“Scott is patient and thoughtful with clients, takes the time to understand their needs and develops effective strategies to help them achieve their goals.” “He has a high level of professionalism and genuine kindness, which keeps matters moving forward in a constructive, efficient way.” “Scott is extremely knowledgeable and has been a very valuable resource for my clients.” “He is consistently accessible and easy to work with and he delivers on high quality advice and service.” “Scott finds problems and fixes things. He is very patient and calm and has a way of connecting with clients in a reassuring way.”
“Scott has a very good way of framing issues and communicating, and has great knowledge of the estate planning realm.” “Scott makes me look like a superstar to my clients. He has an energy and gift about him that enable him to assure clients that things will be okay.” “All communication and work with Mr. Swain has been outstanding.” “Scott has very good technical prowess and a great breadth of tax knowledge.”
“Scott Swain brings comfort and confidence to all parties involved in whatever the project is. A true leader among leaders. I have yet to find anyone as gifted and confidence inspiring.” “Scott has a commanding knowledge of tax law that is superior to everyone in the game.” “The creativity and collegiality he exhibits to work with different sides and come up with great solutions is strong.”
“Scott is second to none in his knowledge of tax law and business and entity structures. He is professional, knowledgeable and responsive.” “He has excellent knowledge of taxes and estate planning.” “Scott is everything your family or company could ever hope to find. His ability to navigate the legal complexities of this world have brought my family more peace and comfort than I can express.”

Education and Certifications

LL.M., Estate Planning, University of Miami, 1993
J.D., Brigham Young University, cum laude, 1985
B.S., Brigham Young University, 1982

Bar Admissions

Nevada
Arizona
Utah

Representative Experience

Estate Planning

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.

Tax Law

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.

Awards and Recognition

Martindale-Hubbell – AV Preeminent Peer Review Rating (since 2000)
Chambers High Net Worth Guide – Band 1 in Private Wealth Law (Band 1 2020-2026, top ranked since 2017)
The Best Lawyers in America – Trusts and Estates (2008-2027); “Lawyer of the Year” in Trust and Estates (2019, 2016)
The Best Lawyers in America – Tax Law (2022-2027); “Lawyer of the Year” in Tax Law (2027)
The Best Lawyers in America – Trust and Estates Litigation (2024-2027)
The Best Lawyers in America – Nonprofit/Charities Law (2025-2027)
The Best Lawyers in America – Corporate Law (2025-2027)
The Best Lawyers in America – Business Organizations (including LLCs and Partnerships) (2026, 2027)
The Best Lawyers in America – Closely Held Companies and Family Businesses Law (2026, 2027)
Mountain States Super Lawyers – “Super Lawyers” (2007-2026)
Vegas Inc – “Top Lawyers” in Tax Law (2022-2024) and Estate/Probate (2023, 2024)
Nevada Business Magazine – “Top Rank Attorneys” (2009, 2012, 2013)

Professional Affiliations

Fellow, American College of Trust and Estate Counsel, current member of Charitable Planning Committee (former Nevada State Chair, former member of Asset Protection Committee)
Former member, Board of Directors, Nevada Taxpayers Association