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Mr. Payne is a fellow of the American College of
Trusts and Estates Counsel (ACTEC). ACTEC is a professional
association consisting of approximately 2,600 lawyers from
throughout the United States, Canada and other American
jurisdictions. Fellows of the College are selected on the basis of
professional reputation and ability in the fields of trusts and
estates and on the basis of having made substantial contributions to
these fields through lecturing, writing, teaching and bar
activities.
As an Adjunct Professor of Law at Cumberland School
of Law Mr. Payne has taught Decedents' Trusts and Estates, Business
Planning, Commercial Real Estate Transactions, and Contemporary Estate
Planning.
Concentration:
Estate and business planning, including state and
federal income taxes, as well as corporate transactions, including
venture capital/private equity financings, acquisitions, sales and
restructurings.
Articles:
"Survivor Benefit Requirements Under the Retirement
Equity Act of 1984"
"Developing a Lifetime Gift Program to Minimize Income and Estate
Taxes"
"Should You Incorporate Your Professional Practice? (Professional
Corporations
Revisited)"
"Developing a Lifetime Non-Charitable Gift Program"
"An Inflation-Proof Rent Adjustment Clause for Commercial Leases"
"Major Changes in 1981 Economic Recovery Tax Act Require Revision of
Nearly All
Estate Plans"
"Planning for the Spouse and Family"
"Ten Good Ways to Reduce Your Client's Estate Taxes"
"Transfer Tax Planning for Noncitizen Spouses"
"Gathering and Analyzing Information for Estate Planning and
Administration"
"Common Mistakes In Will Drafting"
"Considerations of Retirement Benefits in Divorce Settlements (a Tax
Perspective)"
"Using Buy-Sell Agreements to Freeze Estate Tax Values"
"Picking the Right Asset for Gifts"
"The Value of Nonqualified Deferred Compensation Plans"
"Three 'Hot' Estate Planning Techniques"
"Preliminary, Corporate Law, and Contractual Considerations in the
Purchase and Sale
of a Business"
"Tax Aspects of Gifts to Qualified Charitable
Organizations"
"Planning for the Purchase and Sale of a Business Operated as a C
Corporation"
Honors:
The Best Lawyers in America, Trusts and
Estates and Employee Benefits Law
Alabama Super Lawyers, Estate Litigation
Martindale-Hubbell; A.V. Peer Review Rated
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Position:
Partner |
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Practice Areas: |
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Estate, Trust and Fiduciary Litigation |
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Estates and Trusts |
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General Corporate |
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Mergers and Acquisitions
Tax |
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Admitted: |
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Alabama |
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Education: |
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Cumberland School of Law, Samford
University (J.D., 1971), Member, Cumberland-Samford Law Review;
Member, Advisory Board; Former President, National Alumni
Association; Adjunct Professor of Law |
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Auburn University (B.S., 1967), Member,
Advisory Board of School of Accountancy |
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Affiliations: |
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Alabama Bar Association |
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Birmingham Bar Association, former
Secretary/Treasurer; Member of Executive Committee; Chair of
Continuing Legal Education Committee; Chair of Long Range Planning
Committee |
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American Bar Association |
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American College of Trust and Estate
Counsel |
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Birmingham Estate Planning Council |
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