About
Mr. Roberts is Board Certified in Estate Planning and Probate Law and a Fellow in the American College of Trust and Estate Council. His practice focuses on estate planning (gift, estate and generation-skipping transfer tax issues, trusts, wills, family limited partnerships and business succession strategies), and trust, partnership and corporate tax matters. Mr. Roberts is licensed in Texas and Colorado, and is a frequent speaker on a number of subjects related to estate planning and tax issues.
Representative experience
Author and speaker on a number of topics including “Impact of Residency of Trustees, Beneficiary and Managers on State Income, Creditor and Divorce Laws” – State Bar of Texas Intermediate Estate Planning Course 2023; “Impact of Residency of Trustees, Beneficiary and Managers on State Income, Creditor and Divorce Laws” – Greater Longview Estate Planning Council; “Your Beneficiary Moved to Boston – Why You Should Care” – Estate Planning Council of North Texas; “Extent and Limits of Spendthrift Protection – Creditors and Divorce” – State Bar of Texas, Advanced Estate Planning Course; “9100 Relief for Late Regulatory Elections” – State Bar of Texas Annual Advanced Tax Law Course; “Current Estate Planning and Taxation Issues” – American Academy of Attorney-CPAs; “Basis in Estate Planning” – Society of Financial Service Professionals; and “Basis in Estate Planning” – Denton County Bar Association, Real Estate Probate and Trust Law Section
Author and speaker at several venues, including the American Bar Association’s 2009 Spring Symposium in Washington DC, on “Pending Legislation to Change Federal Transfer Taxes”, and the 2007 Spring Symposium on “Changes to Section 2053 Regulations”, the SMU Cox Graduate School of Business on various topics; Mid-Cities Society of CPAs “Changes in the Tax Law”; Dallas Chapter of CLU and ChFC “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”. More recently, he has spoken at 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”.
Speaker (author, co-author or for another author) at the following seminars and events dealing with family limited partnerships: 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“; and Marquette (Michigan) Society of CPAs, “Welfare Benefit Trusts Inside Family Limited Partnerships”.
Affiliations and committees
- American College of Trust and Estate Counsel, Fellow, American Bar Association (Member of the ABA Real Property, Probate and Trust Section), Vice Chair of the Estate & Gift Tax Committee (2007-present), member of the standing Committee on Continuing Legal Education (2008-present) and Assistant Editor for e-Report (2008-present) and frequent contributor; and also Member of the ABA Tax Section)
- State Bar of Texas (Member of the Tax Section, Texas Academy of Real Estate and Trust Lawyers, Chair of its Estate & Gift Tax Committee (2008-2009), former Vice Chair of the Estate & Gift Tax Committee(2007-2008), former Assistant Editor of The Texas Tax Lawyer and Vice-chair of The Publications Committee (2006-2007); and also Member of State Bar’s Real Estate Probate & Trust Law Section)
- Dallas Bar Association (Member of the Tax Section, its Vice-Chair (2010-present), on its governing Council (2008-present), and former Secretary/Treasurer (2009-2010)).