Family Law and Tax Lawyers Las Cruces Nm

R. Glenn Davis

Chaser / Shareholder

Chair - Estate Planning Section

R. Glenn Davis

Chaser / Shareholder

Chair – Estate Planning, Probate & Asset Protection Section

Contact Info

El Paso

   915.546.8253
915.546.8333

Las Cruces

   575.522.0765
575.522.0006
Electronic mail Glenn Davis
vCard
   LinkedIn

Areas of Concentration

Estate Planning, Probate & Asset Protection

Minor Business

Education

University of Texas at Austin
Juris Doctor with honors

Texas A&M University
Available of Arts – Economics
magna cum laude

Admissions & Qualifications

Land Bar of Texas

State Bar of New Mexico

Certified in Estate Planning & Probate Police past Texas Board of Legal Specialization

Us District Court
Western Commune of Texas
Commune Court of New Mexico

Usa Court of Appeals
Fifth Circuit

Languages

– English language

---

---

---

---

---

---

---

Glenn practices in the business firm's El Paso, Texas and Las Cruces, New Mexico offices. He advises high and mid-net-worth individuals and families in manor planning, transfer taxation, asset protection, and closely held and family business matters. He also advises individual and corporate fiduciaries regarding assistants and taxation issues affecting trusts, estates, and family-owned businesses.

For loftier-net-worth individuals, Mr. Davis focuses on creating complex multi-generational wealth transfer plans that implement multiple techniques available to estate planning practitioners. Mr. Davis' comprehensive custom plans go beyond mere credit shelter or bypass trusts and marital deduction planning that are the foundation for any estate plan. They too include, in advisable circumstances, total utilization of an individual's exemptions from the generation-skipping transfer taxation with a view towards creating true dynasty trusts that extend for multiple generations, if not into perpetuity.

Specialized trusts for lifetime transfers designed either to avert or reduce transfer taxation or to maximize bachelor exemptions from such taxation also are a focus of Mr. Davis' exercise. These trusts include Irrevocable Life Insurance Trusts, Spousal Lifetime Admission Trusts, Grantor Retained Annuity Trusts and Unitrusts, Charitable Remainder Trusts, Charitable Lead Trusts, and Children'southward Trusts.

Mr. Davis also regularly prepares customized Family Limited Partnerships and Family unit Express Liability Companies to provide a more effective means of managing the family business organisation and investments, creditor protection and, potentially, valuation discounts for estate tax purposes.

Because of the firm's proximity to Mexico, many of Mr. Davis' clients also accept special issues because they are not either United States citizens or residents, or both.

Incapacity caused by dementia or Alzheimer's disease also is of special concern to Mr. Davis. Accordingly, Mr. Davis designs special provisions for living trusts to minimize the need for legal proceedings in the face of these diseases, thus easing the transition to successor trustees when help is needed. He besides creates Tertiary-Party Special Needs Trusts, which can be very important for mid-net-worth married clients and parents of children who are disabled or otherwise eligible for authorities benefits like Medicaid.

As office of the probate process, Mr. Davis besides prepares United States Manor Taxation Returns and advises the family unit'south accountants regarding such returns. He too assists trustees of split up-involvement trusts to fix necessary information returns regarding the trust's activities to the IRS.

Mr. Davis offers a unique perspective and expertise to his clients given that he was primarily a litigator in the firm'southward employment and commercial litigation sections for 11 years. During that time, he was lead counsel for several publicly traded companies or their subsidiaries, including Raytheon Technical Services Company; Waste product Connections, Inc.; Atomic number 26 Mountain, Inc.; Lear Corporation; and Matrimony Pacific Railroad Company. In 2005, for example, Mr. Davis successfully defended Raytheon in an international discrimination lawsuit by obtaining, showtime, a partial summary judgment, and and then, at trial, a directed verdict against the plaintiff that was affirmed past the United States Court of Appeals for the Fifth Circuit.

During police schoolhouse at the University of Texas, Mr. Davis interned with Justice Lloyd Doggett of the Supreme Courtroom of Texas – the highest ceremonious courtroom in the state. He graduated with honors and was inducted into the Gild of the Coif; an honor extended simply to the top ten percent of graduates. Mr. Davis moved to El Paso initially to serve as a law clerk to United States District Gauge Harry Lee Hudspeth.

Mr. Davis has been active in a number of professional person organizations focusing on the estate planning practice, including as a Young man with the American College of Trust and Estate Counsel (ACTEC), the Revenue enhancement Department of the Land Bar of Texas (where he served equally a Vice Chair of the Manor and Gift Tax Commission), the Existent Estate, Probate and Trust Sections of both the Country Bar of Texas and the State Bar of New United mexican states (where he served on the Department's Board of Directors every bit Budget Officer), the El Paso Estate Planning Council (where he currently serves on the Board of Directors), the El Paso Probate Bar and the Southern New United mexican states Manor Planning Council (where he is a past-President). He besides has served on the Planning Commission for the Annual Southern New Mexico Manor Planning Found, in Las Cruces, New United mexican states. In 2016, Mr. Davis was accepted every bit a Boyfriend in the American Higher of Estate and Trust Counsel, an organization of the leading estate planning and probate lawyers in the country. In each year beginning in 2014, Mr. Davis too has been selected every bit a Texas Super Lawyer in Manor Planning and Probate, an honor extended to the superlative 5% of Texas lawyers. Likewise in April 2009, the Community Foundation of Southern New Mexico named Mr. Davis the Rio Grande Professional person Advisor of the Year.

Mr. Davis is actively involved in the community. He volunteers with the New United mexican states Land Academy Foundation with whom he co-hosts an annual Women'southward Estate Planning Conference in Las Cruces. He also has served on the Customs Foundation of Southern New Mexico Professional person Informational Committee. He also served for six years equally a fellow member of the Board of Trustees for El Paso's Insights Science Museum, including as Vice President. Mr. Davis also was a participant in the Leadership El Paso Class XXIX, sponsored by the Greater El Paso Bedchamber of Commerce and likewise previously served as a member and vice president of Keep El Paso Cute, Inc., and is an agile fellow member of Beth El Bible Evangelical Free Church building.

---

• Representative Matters
• Representative Cases
• Presentations & Publications
• Organizations

Representative Matters

Estate Planning, Trusts & Probate

• Represented the corporate trustee in connection with obtaining private letter rulings from the IRS that substantial reformations and modifications to three pre-1985 irrevocable trusts would not subject the trusts to the generation-skipping transfer tax or to the gift tax.
• Represented one of two manor beneficiaries in litigation against the estate's personal representative over disputes relating to the corporeality of the personal representative's compensation and to his breaches of fiduciary duty for misrepresentations in the personal representative's bookkeeping and for violations of the Uniform Prudent Investor Act. At arbitration, recovered a sum of over vi figures from the personal representative, individually, for the estate's beneficiaries.
• Drafted a spousal lifetime access trust as the recipient of a spouse'southward separate belongings involvement in large New United mexican states Ranch to freeze the value of the gifted property at a substantial disbelieve for lack of control and lack of marketability. Likewise prepared the associated souvenir taxation return.
• Negotiated, on behalf of 1 of the function owners, a buy-sell agreement for a corporation owning two multi-million dollar ranches in northern New Mexico and commercial backdrop in Rio Rancho, New Mexico. The agreement restricted transferability of interests in the ranch to preserve its historic heritage and to keep the ranch in the family unit. The agreement also was designed to protect shareholders from the creditors of other shareholders from gaining an interest in the entity. The plan included irrevocable life insurance trusts and coordinated estate planning among the various family unit members. Likewise advised the customer as to boosted planning opportunities for reducing exposure to the estate and generation-skipping transfer taxes divide from his siblings.
• Designed Buy-Sell Understanding funded with life insurance to provide a smooth succession program for non-related owners of a loftier technology military contractor.
• Drafted multi-generational manor plan for a fifth generation central New United mexican states ranching family unit, designed to preserve the integrity of the ranch for the benefit the family members who remained ranchers, yet also provide for family members who choose other paths.
• Designed estate program for owners of a western New Mexico ranch who wished to benefit clemency, which established various charitable remainder trusts and other tax-exempt trusts, all of which eventually pour into a perpetual charitable trust at the end.
• Established an irrevocable trust for an investor in a loftier engineering commencement up that has the potential for explosive growth in value. The trust's purpose was to transfer much of the client's ownership interest in the outset-up into a generation-skipping trust in a transfer tax-complimentary mode earlier the value is realized.
• Assisted a physician and wife to rearrange their diplomacy through a split up holding agreement to isolate the couple's vulnerable assets from exposure to questionable malpractice claims in the future.
• Brash the owners of a multiple generation, family-owned chile, onion and pecan farming operation in the central Rio Grande Valley with a $25 one thousand thousand value on nugget protection and business succession planning.
• Drafted multi-generational estate planning documents for a smashing-grandmother with a cyberspace worth of $7 million and her daughter, the grandmother, with a net worth of $forty million. The programme maximized both generations' exemptions from the estate revenue enhancement and the generation-skipping transfer tax to plant dynasty trusts for the family. The great grandmother'south plan likewise took into consideration that a portion of her estate would go to Mexican citizens and residents where at that place is no manor taxation, thus preserving exemptions for the U.S. side of the family.
• Drafted a postmortem Qualified Domestic Trust ("QDOT trust") on behalf of a widowed Mexican citizen residing in the U.S. to preserve the marital deduction in her husband's estate and defer in excess of one million dollars in estate taxes that would take otherwise been due in her hubby's manor. (The marital deduction is not bachelor for gifts to non-U.South. citizen spouses unless the souvenir is placed in a QDOT trust.)
• Designed an manor plan for $100 million-plus net worth Mexican citizens and residents with U.South. property and children who are U.Southward. citizens. The plan establishes a dynasty trust exempt from estate taxes for the whole of the estate and a contingent provision applying traditional estate taxation planning techniques in the event one or both clients decide to become a U.S. resident at some point in the future.
• Established a rolling ii-yr Grantor Retained Annuity Trust for $seventy meg net worth clients to transfer significant values of U.S. stock to children with no gift tax consequences.
• Restated 17-year-quondam, irrevocable life insurance trust property $seven million life insurance policy, preserving the generation-skipping transfer exemptions applied to the trust by utilizing regulations applicable to grandfathered GST trusts.
• Established irrevocable trust to hold $i 1000000 gift to ensure special needs treatment and forbid disqualification from regime benefits for the beneficiary who is dependent on benefits for healthcare.
• Established revocable living trust for married clients with a taxable manor, the bulk of which was in the grade of individual retirement and other qualified accounts, past providing for mail-death and estate revenue enhancement qualified adjustments to the program to minimize the income tax consequences associated with qualified accounts.
• Assisted an elderly client to program for his incapacity and the competing interests of his children by transferring control of his revocable and irrevocable trusts, which held family owned pecan farming related businesses and pregnant liquid avails, from himself to an independent corporate trustee.
• Regularly prepares living trusts and related documents for clients to maximize estate taxation and generation-skipping transfer tax exemptions and to provide creditor protection for children of clients. Living trusts as well typically include special needs provisions for the surviving spouse and children that "plough on" merely when needed. Clients for this type of planning typically range in cyberspace worth from $1.5 1000000 to $10 million and upwards.
• Regularly prepares living trusts designed to provide asset management in the event of incapacity and creditor protection for surviving spouses, especially in the context of long-term care issues. These trusts brand extensive use of special needs provisions that "turn on" only when needed. Clients for this blazon of planning typically range in internet worth from $500,000 and upward.
• Successfully represented the Trust Protector of an Irrevocable Special Needs Trust in a Declaratory Judgment Action seeking to enforce the Trust Protector'southward power of removal against a Trustee who refused to recognize the power. The Trustee, in the Trust Protector'due south opinion, began to corruption her fiduciary position to garner control over the special needs casher. The Trustee also had an inherent conflict of interest considering she besides was a remainder casher of the trust.
• Successfully represented the beneficiaries of an older will in a will contest involving what appeared to be a forged will. The court denied the probate of the newer will that would have disinherited the clients and, instead, probated the older volition.
• Served equally a testifying skilful witness in a malpractice claim involving the assistants of a probate manor on behalf of a local attorney. The plaintiff alleged the attorney had violated the ethical rules regarding conflicts of interest and had fabricated mistakes in the administration of the estate. The jury ruled in favor of the attorney.
• Advised the Corporate Trustee of a multi-million dollar, courtroom-created trust for a minor with respect to discretionary distributions, annual accountings, and trustee compensation issues, among other issues. Represented the Trustee in court hearings in which the Probate Judge questioned the Trustee's discretionary distributions, compensation, and expenses.
• Negotiated, on behalf of the successor Corporate Trustee, the release and indemnity understanding demanded past the prior individual Trustee in connection with that Trustee'south resignation.
• Brash the majority Co-Trustees of an irrevocable trust property and operating the family pecan farm in responding to a disputing Co-Trustee's demands and threatened litigation about the interpretation of the trust's management and dispositive provisions. As a result of the response, the threatened litigation never surfaced.
• Advised the public accounting firm preparing a federal Manor Revenue enhancement Return regarding the proper allocation of the charitable deduction and estate taxes amongst competing beneficiaries of a Marital Deduction and Bypass Trust and with respect to claims of breaches of fiduciary duty and conversion against the accounting firm and the Executor.
• Regularly represents the Executor (in Texas) or the Personal Representative (in New Mexico) in the probate and administration of decedents' estates. Too advises the successor Trustees of Revocable Trusts in the administration of revocable trusts on behalf of incapacitated grantors and after the grantor'due south decease in the distribution of the manor to beneficiaries or constituent trusts established by the trust understanding in question.

Representative Cases

Representative Cases

Litigation
Before specializing in estate planning, trusts and estates, Mr. Davis represented a variety of commercial clients in litigates cases. Reported cases include:

* Gallaspy v. Raytheon Technical Services Co., 211 Fed. Appx. 269 (5th Cir. 2006). This decision affirmed a directed verdict for the defendant in an international race discrimination case.

* Vibbert 5. Par, Inc., 224 S.W.3d 317 (Tex. App.–El Paso 2006, no writ). This conclusion affirmed a summary judgment for the defendant in a fraud and conversion case.

* In re Applied Chemic Magnesias Corp., 206 S.W.3d 114 (Tex. 2006). (original proceeding) Wrote successful Petition for Mandamus relating to mandatory venue.

* Gallaspy 5. Raytheon Technical Services Co., No. EP-04-CV-0012-FM, 2005 U.S. Dist. Lexis 16342 (August 9, 2005). This conclusion granted summary judgment for the defendant on the plaintiff's 42 U.S.C. § 1981 race discrimination claims.

* Velasquez v. Waste product Connections, Inc., 169 S.W.3d 432 (Tex. App.–El Paso 2005, no writ). This conclusion affirmed summary judgment for the defendant in a national origin discrimination case.

Presentations & Publications

Presentations

2018, Apr 30-May 1. Dissecting LLC Company Agreements. 27th Annual Institute on Estate Planning in Amarillo, Texas.

2018, April 17. Contributor for New Mexico: State Survey of Asset Protection Techniques, The American College of Trust and Manor Counsel.

2017, June 6. Dissecting LLC Visitor Agreements. Lecture and paper presented at the State Bar of Texas Intermediate Estate Planning & Probate Course in Houston, Texas.

2016, October 27-28. 2016 Legislative Changes Affecting New Mexico Estate Planning and Probate Practice. Author and Speaker at 24th Annual Estate Planning Institute, Customs Foundation of Southern New United mexican states in Las Cruces, New Mexico.

2015, October 8-nine. Drafting and Exercising Powers of Engagement. Lecture and newspaper presented at 26th Annual Manor Planning & Probate Drafting Course of the Country Bar of Texas in Houston, Texas.

2015, January 22. Bones Transfer Tax Planning Considerations. Lecture and paper presented at the UTEP Estate Planning Conference for Women in El Paso, Texas.

2015. Grade Director for the 8th Annual New Mexico Country Academy Estate Planning Conference for Women in Las Cruces, New Mexico.

2014, June ten-12. Administration of the Estate with Cross Border Problems. Lecture and paper presented at the 38th Almanac Advanced Manor Planning & Probate Course of the State Bar of Texas in San Antonio, Texas.

2014. Course Managing director for the 7th Annual New Mexico State University Estate Planning Conference for Women in Las Cruces, New Mexico.

2013, Oct 24-25. The Nuts and Bolts of a New Mexico Will. Lecture and paper presented at the 21st Annual Estate Planning Institute of the Community Foundation of Southern New Mexico in Las Cruces, New United mexican states.

2013, March 5. International Estate Planning. Lecture and newspaper presented at Houston Attorneys in Revenue enhancement and Probate Luncheon in Houston, Texas.

2013, January 24. Basic Transfer Taxation Planning Considerations. Lecture and paper presented at the UTEP Manor Planning Conference for Women in El Paso, Texas.

2013. Course Director for the 6th Almanac New Mexico State University Estate Planning Conference for Women in Las Cruces, New United mexican states.

2012, December 19. Concern Succession Planning. Lecture and paper presented at the El Paso Estate Planning Quango Dejeuner in El Paso, Texas.

2012, Nov ane-2. A Stroll Through the Uniform Probate Code. Lecture and newspaper presented at the 20th Annual Estate Planning Institute of the Community Foundation of Southern New Mexico in Las Cruces, New Mexico.

2012, February. Course Director for the 5th Annual New Mexico State University Estate Planning Briefing for Women in Las Cruces, New Mexico.

2011, November iii-4. Business organisation Succession Planning. Lecture and paper presented at the 19th Annual Estate Planning Establish of the Community Foundation of Southern New United mexican states in Las Cruces, New Mexico.

2011, May 20. Estate and Trust Accounting Under the Uniform Probate and Trust Codes. Lecture presented at the 2011 Southwest Regional Conference of the American Society of Women Accountants in Las Cruces, New Mexico.

2011, April 27-28. Federal Manor Taxes. Lecture and newspaper presented at the 2011 Revenue enhancement Considerations in Estate Planning Course of the Country Bar of New United mexican states in Albuquerque, New Mexico.

2011, January and Feb. Grade Manager for the 4th Almanac New United mexican states State Academy Estate Planning Conference for Women in Las Cruces, New Mexico.

2011, Jan 27. Legal and Practical Aspects of Manor Planning. Lecture at the 2011 University of Texas at El Paso Manor Planning Conference for Women in El Paso, Texas.

2010, Dec nine. Estate Planning Uncertainty: Planning in the Shadows of 2010 & 2011. Speaker at UTEP Women's Estate Planning Conference Reunion in El Paso, Texas.

2010, November 4-5. Planning in Uncertain Times: Featherbed (or Credit Shelter) and Marital Deduction Trusts in 2011 and Across. Author and Speaker at 18th Annual Estate Planning Institute, Community Foundation of Southern New Mexico in Las Cruces, New United mexican states.

2010, June 22-24. International Bug in Estate Administration. Author and Speaker at 2010 Advanced Estate Planning and Probate Form, State Bar of Texas in San Antonio, Texas.

2010, Apr 27. Estate Planning for 2010 & Beyond, or Exist Careful of What Yous Wish For. Speaker at El Paso Chapter, Texas Social club of CPAs in El Paso, Texas.

2009, October 29-30. Drafting for Non-Citizens and Non-Residents. Author and Speaker at 20th Almanac Estate Planning & Probate Drafting Grade, State Bar of Texas in Dallas, Texas.

2008, Nov half dozen-7. Planning with Irrevocable Like Insurance Trusts. Author and Speaker at 16th Almanac Southern New Mexico Estate Planning Plant, Customs Foundation of Southern New United mexican states in Las Cruces, New Mexico.

2008, October thirty-31. Closing Memoranda: Documenting the Distribution of the Estate. Author and Speaker at 2008 Avant-garde Drafting: Estate Planning & Probate, State Bar of Texas in Austin, Texas.

2008, Jan 23. Legal and Practical Aspects of Estate Planning. Author and Speaker at 2008 NMSU Estate Planning Briefing for Women in Las Cruces, New Mexico.

2007, Nov i-ii. Avant-garde Planning Techniques with Incapacity in Mind. Author and Speaker at 15th Annual Estate Planning Constitute, Community Foundation of Southern New Mexico in Las Cruces, New Mexico.

2007, January 24. Legal and Practical Aspects of Estate Planning. Author and Speaker at 2007 UTEP Estate Planning Conference for Women in El Paso, Texas.

Publications

(2018). Revocable Trusts: New Mexico; Practical Law Trusts & Estates, State Q&A.

(2014). Federal Transfer Taxes for International Clients. The Texas Tax Lawyer, 42(i).

(2010). Cardinal Points as EGTRRA's Dusk Looms. Texas Lawyer, 26(34).

(2007). Estate Planning for Mexican Nationals with U.Southward. Assets.

Organizations

Organizations

American College of Trust and Estate Counsel (ACTEC), Fellow

State Bar of Texas, Taxation Department, Estate and Gift Tax Committee. Vice-Chair – 2014 to 2016.

Real Manor, Probate and Trust Department of the State Bar of Texas

Real Property, Probate and Trust Department of the State Bar of New United mexican states (Board of Directors 2011-2013)

El Paso Manor Planning Council

El Paso Probate Bar

Southern New United mexican states Manor Planning Council (former President)

Annual Southern New Mexico Estate Planning Institute (Planning Committee)

Customs Foundation of Southern New Mexico Professional person Advisor of the Year – 2009

El Paso'southward Insights Science Museum (Board of Trustees, former Vice President)

Leadership El Paso Class XXIX

Keep El Paso Beautiful, Inc. (erstwhile Vice President)

Beth El Bible Evangelical Free Church

normanmarmyre1940.blogspot.com

Source: https://www.scotthulse.com/rglenndavis.html

Share this post