Mr. Roberts’ practice focuses on estate planning (gift and estate tax issues, trusts, wills, family limited partnerships and business succession strategies), income tax issues ancillary to those fields (trust, partnership and corporate tax matters), and state law issues related to those areas of planning.

• Estate Planning Council of North Texas, “Trustees and the Corporate Transparency Act” October 2024
• International Trustee Alliance “Corporate Transparency Act” May 2024
• Collin County Bar Association Probate Section “Selected Provisions of Secure 2.0” November 2023
• State Bar of Texas Intermediate Estate Planning Course (author) “Impact of Residency of Trustees, Beneficiary and Managers on State Income, Creditor and Divorce Laws” June 2023
• Greater Longview Estate Planning Council (author and speaker) “Impact of Residency of Trustees, Beneficiary and Managers on State Income, Creditor and Divorce Laws” September 2022
• Independent Trustee Alliance “Impact of Residency of Trustees, Beneficiaries and Managers” May 2021
• Estate Planning Council of North Texas “Your Beneficiary Moved to Boston – Why You Should Care” October 2019
• Texas Tax Lawyer “Lender Management Case” April 2018
• State Bar of Texas, Annual Meeting, Tax Section “Estate Planning Under the New Administration in 2017”
• American Academy of Attorney-CPAs “Current Estate Planning and Taxation Issues” December 2016
• Society of Financial Service Professionals “Basis in Estate Planning” April 2016
• Denton County Bar Association, Real Estate Probate and Trust Law Section “Basis in Estate Planning” September 2015
• Dallas Bar Association “Topic Tax Tips for the General Practitioner” September 2015
• State Bar of Texas, Advanced Estate Planning Course “Extent and Limits of Spendthrift Protection – Creditors and Divorce” June 2015
• State Bar of Texas, Advanced Tax Law Course “Obtaining Section 9100 Relief” August 2014
• American Bar Association Section of Real Property, Trusts and Estates Spring Symposium “Obtaining Section 9100 Relief Related to a Missed Section 754 Election” March 2014
• Dallas Bar Association Friday Clinic “Making the Transition From the Probate Code to the Estates Code” December 2013
• Dallas CPA Society Member Appreciation CPE Series “Estate Planning’s Brave New World” October 2013
• Denton County Bar Association Probate Section “Finding Your Way in the New Estates Code: Effective 1-1-2014” October 2013
• Dallas Bar Association Friday Clinic “New Sources of Fees: A Non-Tax Lawyers Guide to 2013 Taxes” February 2013
• Dallas Bar Association Friday Clinic “Wills and Living Trusts – Useful Clauses and Forms, New Laws and a Touch of Taxes” April 2012
• Dallas Bar Association Friday Clinic “New Estate Tax: Planning and Probate for Non-Taxable Estates” April 2011
• Dallas Bar Association Tax Section “S Corporations: Basics and Special Problems” June 2010
• Denton County Bar Association – Real Property, Probate & Trust Law Section “S Corporations: Special Problems in Estate Planning” – November 2010
• American Bar Association – Real Property, Trusts and Estates Section eCLE teleconference on “Planning in Economically Turbulent Times” January 2009
• American Bar Association – Real Property, Trusts and Estates Section eCLE teleconference on “Dynasty Trusts” August 2008
• Dallas Bar Association Tax Section “Section 529 Plans” June 2008
• American Bar Association’ – Spring Symposium (Washington DC) – “Pending Legislation to Change Federal Transfer Taxes” – March 2007
• American Bar Association – Spring Symposium – “Proposed Changes to Section 2053 Regulations” – March 2007
• “Changes in the Tax Treatment of Installment Sales;” a portion of a multi-volume research, the Texas Tax Guide, 2nd, originally published by Matthew Bender
• “Family Limited Partnerships in Estate Planning”, 22 Dallas Bar Headnotes 7
• Multiple reports for eReport, the bi-monthly online magazine of the Real Property, Trusts and Estates Section of the American Bar Association, including
  • “Proposed Revisions to Circular 230” (October 2012),
  • “Final 2053 Regulations” (October 2009),
  • “Annual Exclusion for Gifts, 2032A and 2523 Adjustments” and “S Corp. COLI – AAA Effect” and “Charitable Lead Unitrust IRS Form” and “No Discounts for Restricted Management Accounts” (October 2008),
  • “String Inclusion: Final Regulations on 2036 and 2039” (August 2008),
  • “New and Revamped 529 Plan Regulations Soon to be Proposed” (February 2008),
  • “Proposed Regs. On 2% Floor for Trusts & Estates” and “Circuit Court FLP Case Makes Four” (October 2007),
  • “New Proposed Regulations on IRC Section 2036 and 2039 Inclusion” and “Update on Patenting Tax Advice” and “Split Interests Trust Results in Denial of Charitable Deduction” (August 2007).
  • “Fractional Interest Discount in Art Work” and “Inherited IRA Not Protected from Creditors” (June 2007),
  • “Transfer for Value – Safe Harbor” and “Update on Patenting Tax Advice” (April 2007), and
  • “IRS Issues Ruling on Built-in Liability” and “Proposed Small Business and Work Opportunity Act May Affect Expatriates” and “IRS Issue Guidelines on Treatment of FLPs and FLLCs” (February 2007).
• SMU Cox Graduate School of Business on various topics
• Mid-Cities Society of CPAs “Changes in the Tax Law”
• Dallas Chapter of CLUs and ChFCs “Taxpayer Relief Act of 1997”
• Aetna Investments Annual Meeting “Impact of the Taxpayer Relief Act of 1997”
• University of Texas at Arlington CPA Conference “Choice of Entity”
• Institutes in 2001, 2002 and 2003 sponsored by the National Business Institute on such subjects as
  • “Basics of the Transfer (Estate and Gift) Tax”,
  • “The Function of a Living Trust”,
  • “What’s New and What’s Left in Sophisticated Estate Planning”,
  • “Estate Planning for the Owners of Closely Held Corporations, Partnership and LLCs”,
  • “Comparison of LLCs and Family Limited Partnerships”,
  • “Income Taxation of Family Limited Partnerships and LLCs”,
  • “Drafting of FLPs and LLCs”,
  • “Tax Advantages and Considerations in LLCs”, and
  • “Compliance with State Law on LLCs”.
• 16th National Conference on Family Limited Partnerships, Dallas, Texas, “Defending the Family Limited Partnership”
• Losch Financial Forum, Boca Raton, Florida, “Basic Family Limited Partnership Planning”
• Florida Society of Accounting and Tax Professionals, Fort Lauderdale, Florida, “Tax Aspects of and Accounting for Family Limited Partnerships”
• New York Conference of Limited Partnerships, “Basic FLP Planning”
• Wakefield, Browning & McCobb Conference on Family Limited Partnerships, Portland, Oregon, “Family Limited Partnerships”
• New Jersey Conference on Family Limited Partnerships, “Basic Limited Partnership Planning and Estate Taxation Issues”
• Tarrytown (NY) Planning Conference, “Limited Partnerships in the Family Setting”
• Fort Worth Business Owners Association keynote speaker on “Income Tax Savings in FLPs”
• North American Company for Life and Health Insurance Family Limited Partnership Conference Series: Boston, Philadelphia, Cleveland, Indianapolis and Dayton: “Basic Family Limited Partnership Planning with 419A Welfare Benefit Trusts”
• Melville NY Conference on Family Limited Partnerships, “FLPs Today”
• Conference Chairman, National Meeting of the Fortress Group, and speaker on “Mechanics of Setting Up an FLP”
• Tax & Investment Conference, Oak Brook (Chicago), Illinois, “The FLP as a Tool for Asset Protection and Estate Planning”
• Secura Investments Conference, Appleton, Wisconsin, “Training the Client on FLP Benefits and Procedures”
• Texas Society of Certified Public Accountants, “Limited Partnership Planning for Estate Taxation”
• Sheboygan (Wisconsin) Estate Planning Group, “FLPs in a Nutshell”
• Milwaukee Planning Symposium, “Family Limited Partnerships’ Income Tax Advantages”
• Marquette (Michigan) Society of CPAs, “Welfare Benefit Trusts Inside Family Limited Partnerships”

• American College of Trust and Estate Counsel
  • Fellow
  • Member of the Business Planning Committee
    • Member of the Subcommittee on Pass-Throughs
• American Bar Association
  • Member of the ABA Real Property, Probate and Trust Section:
  • Standing Committee on Continuing Legal Education (2008-present)
  • Vice-Chair in charge of eCLE (2008 – present)
    • Standing Committee on Marketing and Social Media (2016-present)
  • Assistant Editor for e-Report (2008-2016)
  • Vice Chair of the Estate & Gift Tax Committee (2007-2011)
  • Member of the ABA Tax Section
• State Bar of Texas
  • Member of the Tax Section:
  • Course Director, Advanced Tax Law Course, August 17-18, 2017 – Houston
  • Course Director, Advanced Tax Law Course, October 25-26, 2016 – Austin
  • Course Director, Advanced Tax Law Course, October 29-30, 2015 – Houston
  • Course Director, Advanced Tax Law Course, August 28-29, 2014 – Dallas
  • Council (2016-present)
  • Chair, Sponsorship Task Force (2015-present)
    • Member of the Partnership and Real Estate Taxation Committee
    • Member of the Continuing Education Committee
    • In charge of capturing tax presentations in DFW area for the 24/7 website
  • Chair of Estate & Gift Tax Committee (2008-2009)
  • Vice Chair of the Estate & Gift Tax Committee (2007-2008)
  • Assistant Editor of The Texas Tax Lawyer (2006-2007)
  • Vice-chair of the Publications Committee (2006-2007)
  • Member of Real Estate Probate & Trust Law Section
    • Probate Law Committee (2012-present)
    • Reporter for the REPTL Reporter (2102-present)
• Dallas Bar Association
  • Member of the Tax Section:
  • Chair of the Tax Section (2011-2012)
  • Vice-Chair (2010-2011)
  • Secretary-Treasurer (2009-2010)
  • Council (2008-2013)
  • Member of the Probate Section
    • Council (2012-2014)
• Texas Academy of Trust and Estate Lawyers