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Brent W. Nelson

Brent W. Nelson

Partner| Tucson|Phoenix


Brent Nelson concentrates on estate and tax planning for individuals and businesses. Brent helps individuals develop estate plans in a wide variety of circumstances, from simple plans to complex plans for high net worth individuals and families. Brent assists clients with international estate and tax matters, including reporting compliance with the Internal Revenue Service. He also assists clients with probate and trust administration matters.

Brent’s practice also includes helping businesses plan from start to finish, including formation, operation, merger and acquisition, and termination. He also helps business owners develop business succession plans.

Brent also advises clients on tax compliance and audits with the Internal Revenue Service.

Brent is a frequent lecturer and author on estate planning and tax matters. He is the co-author of the Arizona Estate Planning and Probate Handbook (Thomson Reuters).
 

Brent assists individuals, families, and financial institutions in domestic and international trust and estate matters. He helps individuals develop domestic and international estate plans. He develops estate plans ranging from simple plans involving wills and revocable trusts for those with limited means to complex plans involving irrevocable trusts, business succession, and charitable planning for high net worth clients. Brent advises clients on techniques that save income, gift, estate, and generation-skipping transfer taxes. Brent helps clients fulfill their charitable goals of giving directly to charities, giving through trusts such as charitable remainder trusts, or forming private foundations.

Brent also represents clients in uncontested and contested trust and probate administrations and guardianship and conservatorship matters.
 

Brent represents businesses in formation, operation, and termination. He has developed tax strategies for corporate, partnership, and limited liability company transactions. He also has experience advising clients on mergers and acquisitions of corporations, partnerships, and limited liability companies. He develops business succession plans for business owners to transfer companies to future generations.

Brent assists charities in formation, obtaining and maintaining tax exemption, operation, and termination.
 

  • Georgetown University Law Center (LL.M., Taxation, with distinction, 2010)
    • Certificate in Estate Planning
  • Texas Tech University School of Law (J.D., magna cum laude, 2009)
    • Regent’s Scholarship
    • Texas Tech Administrative Law Journal
  • Northern Arizona University (B.S., Political Science, magna cum laude, 2005)
    • Regent’s Scholarship
  • Society of Trust and Estate Practitioners, TEP
  • State Bar of Arizona
    • Probate and Trust Section Executive Council
    • Tax Law Section
  • American Bar Association
    • Section of Real Property, Trust and Estate Law
      • Income and Transfer Tax Planning Group
      • International Tax Planning Committee
    • Section of Taxation
  • Pima County Bar Association
  • Young Tax Professionals, Director
  • Southern Arizona Estate Planning Council, Director
  • Tucson Tax Study Group
  • “An Estate Planner’s View of Tax Reform,” Presenter, Entrepreneurial CPAs Network (October 2018)
  • “Bullet Proofing Your Estate Plan,” Co-Presenter, Maricopa County Bar Association (October 2018)
  • "Top 5 Hot Topics in U.S.-Canada Estate Planning," Presenter, Society of Trust and Estate Practitioners (September 26, 2018)
  • “An Estate Planner’s View of Tax Reform,” Presenter, Tucson Tax Study Group (April 2018)
  • “Hot Topics in Contemporary Estate Planning,” Co-Chair and Presenter, State Bar of Arizona (March 2018)
  • “Estate Planning and Asset Protection,” Presenter, CFA Society Tucson (December 2017)
  • “Tax Planning for Canadians,” Presenter, Central Arizona Estate Planning Council (October 2017)
  • “Foreign Trusts,” Presenter, State Bar of Arizona (July 2017)
  • “Creative Planning With Grantor Retained Annuity Trusts,” Presenter, State Bar of Arizona (June 2017)
  • “Hot Topics in Contemporary Estate Planning,” Co-Chair, State Bar of Arizona (March 2017)
  • “Tax Planning for Foreign Investments in U.S. Real Property,” Presenter, State Bar of Arizona (December 2016)
  • Understanding Qualified Domestic Trusts and Portability,” Co-Author, The Tax Advisor (December 1, 2016)
  • “Tax Planning for Canadians,” Presenter, Tucson Tax Study Group (September 2016)
  • “Estate Planning Basics,” Presenter, Pima County Bar Association (September 2016)
  • “Grantor Trusts,” Presenter, National Business Institute (June 2016)
  • “Trusts Used For Tax Reduction,” Presenter, National Business Institute (June 2016)
  • “International Tax Issues,” Presenter, Entrepreneurial CPAs Network (June 2016)
  • “International Planned Giving,” Co-Presenter, Planned Giving Roundtable of Southern Arizona (June 2016)
  • "An Estate Planner's Guide to International Income Tax," Co-Presenter and Co-Chair, State Bar of Arizona (March 2016)
  • "Consistent Basis Reporting, New Partnership Audit Rules, and Transfer Taxes for Expatriates," Presenter, Young Tax Professionals (February 2016)
  • IRS Proposes Regulations on Transfer Taxes for Expatriates,” Author, Probate and Trust News Blast, State Bar of Arizona (December 2015)
  • “Beneficiaries Must Consistently Report Basis,” Author, ABA Real Property Trust and Estate Section eReport (November 2015)
  • “Handling Estate Administration Tax Issues,” Presenter, National Business Institute (August 2015)
  • “Distribution and Closing of the Estate,” Presenter, National Business Institute (August 2015)
  • “Nightmare Gifts,” Co-Presenter, Planned Giving Roundtable of Southern Arizona (April 2015)
  • “Choice of Assets in Transfer Tax Planning,” Co-Presenter, Maricopa County Bar Association (February 2015)
  • “Arizona Estate Planning Basics,” Presenter, Southern Arizona Greyhound Adoption (January 2015).
  • "Arizona Estate Planning and Probate Handbook," Co-Author, Thomson Reuters, (2012-present)
  • "Taxation of Trusts and Estates," Presenter, Maricopa County Bar Association (February 2014)
  • "Choice of Assets in Transfer (and Income) Tax Planning," Co-Presenter, Maricopa County Bar Association (February 2014)
  • "Five Issues Windsor Does Not Solve For Arizona Taxpayers," Author, Tax Law News, State Bar of Arizona (January 2014)
  • "Recent Tax Law Changes: The Individual Mandate, Windsor, and Final Repair Regulations," Co-Presenter, Young Tax Professionals (October 2013)
  • "What Windsor Means for Same-Sex Couples in Arizona," Presenter, Pima Council on Aging – Better Living Forum (October 2013)
  • "Same-Sex Marriage Protected Under Federal Law," Author, Pima Council on Aging (September 2013)
  • "Foreign Bank Account Reporting—Penalties and All," Presenter, Tucson Tax Study Group (July 2013)
  • "Taxation of Trusts and Estates," Presenter, Maricopa County Bar Association (February 2013)
  • "2013 Tax Law Changes," Co-Presenter, Young Tax Professionals (January 2013)
  • "Estate Planning Alphabet Soup: Tricks and Secrets," Presenter, Young Tax Professionals (August 2012)
  • "Estate Planning for Professionals, or Tax Me Like Mitt Romney," Presenter, Pima County Bar (May 2012)
  • "Navigate the Parallel Tax Rules of IRAs and Annuities," Author, Estate Planning, Vol. 39, No. 4 (April 2012)
  • "Anatomy of a Tax Audit," Presenter, Young Tax Professionals (September 2011)
  • "Banking With Trusts," Presenter, Bank of Tucson (July 2011)
  • "What Real Estate Attorneys Should Know About Estate Planning," Presenter, Arizona State Bar (May 2011)
  • "Estate Planning With Qualified Retirement Plans and Annuities," Presenter, Tucson Tax Study Group (December 2010)
  • "Easing Arizona’s Budget Deficit, One Crummy Trust at a Time," Author, State Tax Notes, at 153 (July 19, 2010)
  • Southern Arizona Soccer Coalition, Inc. (Tucson Adult Soccer League), Director
  • Steven M. Gootter Foundation, Committee Member
  • Snell & Wilmer L.L.P., Community Involvement Committee
  • Southern Arizona Legal Aid Volunteer Lawyers Program, Volunteer
  • Gabroy, Rollman & Bossé, P.C., Attorney (2010-2011)
  • Simnacher Law Offices, Law Clerk (2007-2009)
  • Noble Law Offices, Law Clerk (2007-2008)
  • Yuma County Superior Court, Law Clerk to Hon. Andrew W. Gould (2007)
  • Russian
  • Ukrainian
  • Arizona
  • Supreme Court of Arizona
  • United States Tax Court