Education & Admissions

  • University of North Carolina School of Law, Chapel Hill, North Carolina, J.D. 1987
  • Duke University, Durham, North Carolina Bachelor of Arts, cum laude; May 1984
  • North Carolina
  • State Bar of Georgia
  • United States District Court, Middle and Western Districts of North Carolina
  • United States Tax Court
  • United States Court of Appeals for the Fourth Circuit
  • United States Court of Appeals for the Eleventh Circuit
  • United States District Court, Northern District of Georgia


  • American Bar Association (1987-present)
  • Section of Litigation (1987-present)
  • Business Torts and Unfair Competition Committee (1990-present)
  • Bankruptcy and Insolvency Committee (2003-present)
  • Section Real Property, Trust, and Estate Law (2003-present)
  • Non-Tax Estate Planning Considerations Group, (2007-present)
  • Section of Taxation (2003- present)
  • State Bar of Georgia (1987-present)
  • Business Section (1997–present)
  • Fiduciary Law Section (2003-present)
  • General Practice and Trial Law (1987–present)
  • North Carolina Bar Association (Business, Estate Planning, Litigation, Real Property and Tax Sections) (1997-present)
  • NCDRC Certified Mediator- Superior Court


"IRS Proposes to Make Monetized Installment Sales a List Transaction"

I know. I know.  Your reaction is probably, “Huh? Do what? I don’t even know what a monetized installment sale…

"Operating Agreements: The Power of the Partnership Representative"

Recently, a colleague asked me to review an operating agreement (not one that my colleague had drafted) from a tax…

"How Long Did You Say I Need to Keep My Tax Records?"

I get this question a lot, and not just from non-lawyers.  The answer, as with any question you ask a…

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Co-Written Articles

Secure 2.0 Act of 2022

Attorneys Sarah Sawyer and Scott Tippett discuss extensive changes to the 2019 Secure Act, collectively called the Secure 2.0 Act…