Briani Bennett-Mellen practices in the firm’s estate planning group. She is licensed to practice law in North Carolina and South Carolina. Ms. Mellen’s practice is primarily focused in the areas of federal transfer tax planning, estate and wealth transfer planning, and business succession planning. Ms. Mellen also advises individuals and closely-held businesses on local and federal income tax issues, compliance, and novel tax questions.
Briani advises clients on tax and estate planning matters, including: Gift, estate and generation-skipping transfer tax planning; Creation and implementation of irrevocable trusts; Planning for incapacity; Formation of limited liability companies or family limited partnerships; Family succession for closely-held businesses; and Advanced estate planning techniques.
Briani has presented on advanced estate planning topics for the American Bar Association, Bloomberg BNA, and the North Carolina Bar Association. She has written articles on matters involving estate planning and trust administration for numerous trade publications, including the Real Property, Trust and Estate Law Journal; Trust & Estates; and Estate Planning magazine. She also served as Co-Chair for the American Bar Association's Generation-Skipping Tax Committee for 2013-14.
LL.M., Taxation, New York University School of Law
J.D., University of South Carolina School of Law, magna cum laude
B.A., Emory University
Bloomberg Tax Management Portfolios
Trust Decanting (Portfolio 871)
This portfolio discusses the distribution of trust property further in trust pursuant to a trustee's power to distribute property to trust beneficiaries, commonly referred to as trust decanting.