Carter provides tax advice and other guidance to domestic and foreign individuals and their closely held businesses.  In addition to preparing wills and a wide variety of trusts, Carter has established family limited partnerships and limited liability companies and implemented the sale of family businesses to grantor and non-grantor trusts.  He has administered estates, established private foundations, advised clients on pre- and post-nuptial agreements, provided post-mortem tax planning advice and represented taxpayers before the Internal Revenue Service in audits and appeals.

• Designed and implemented pre-IPO estate planning that used GST-tax exempt trusts, GRATs and other grantor trusts funded with carried interests in LLCs as well as traditional LLC interests.  Worked extensively with real estate attorneys, securities attorneys, lenders, investment bankers and accountants to design an estate plan that would not interfere with the proposed IPO.
• Prior to sale of French company owned through U.S. limited partnerships and LLCs, established GRATs to benefit children and a CLUT with the family foundation receiving the lead interest and a GST-exempt trust receiving the remainder.  Worked with French attorneys and IRS to obtain reduced tax withholding rates for GRATs under U.S.-French Income Tax Convention.  
• Helped U.S. beneficiary reduce income taxes after becoming successor beneficiary of foreign non-grantor trusts with decades of undistributed net income, as well as investments in foreign corporations that constituted PFICs, CFCs and/or FPHCs for U.S. income tax purposes.  

• ABA Section of Taxation, Grantor Trusts Status Under Section 677, Washington, DC - May 2011
• ABA Section of Taxation, Selected Topics in Income Tax Planning for Trusts, Washington, DC - May 2009
• Florida Bankers Association - Trust, Asset Management & Private Banking Division - 2007 Wealth Management Conference, Trust Advisors and The Trustees They Direct: Background, Recent Cases & Practical Considerations, Orlando, FL - August 2007
• ABA Section of Real Property, Probate & Trust Law - 18th Annual Real Property and Estate Planning Symposia, Special Purpose Advisors and The Trustees They Direct: Background, Recent Cases & Practical Considerations, Washington, DC - April 2007
• ABA Section of Real Property Probate & Trust Law - Washington, DC Community Outreach Program, Income Taxation of Estates, Trusts, Grantors and Beneficiaries; Life Insurance Planning, Washington, DC - March 2006