A Shareholder at Buchanan Ingersoll & Rooney PC, Elizabeth Carrott Minnigh focuses her practice on trusts and estates, charitable organizations, social enterprise organizations, art law, family-owned businesses and individual tax law. She serves as co-chair of the firm's Nonprofit Organizations Group.
Examples of recent representative matters include:
- Drafting wills, revocable and irrevocable trusts (including without limitation credit shelter, disclaimer, generation skipping transfer (GST), qualified terminable interest property (QTIP), qualified domestic (QDOT), intentionally defective grantor trusts (IDGT), charitable remainder trusts (CRT), charitable lead trusts (CLT), qualified personal residence (QPRT), grantor retained annuity trusts (GRAT) and life insurance), power of attorneys, health care directives and living wills for high net-worth clients
- Forming, administering and dissolving public charities (including, without limitation, religious organizations), private foundations, trade associations, social welfare organizations, family limited partnerships (FLPs), limited liability companies (LLCs), low profit limited liability companies (L3Cs), closely-held corporations and benefit corporations; drafting resolutions and amendments; advising on compliance and governance issues; and advising on public-private partnerships
Elizabeth is a frequent lecturer on topics relating to social enterprise, nonprofit organizations and estate planning, and a regular contributor to Bloomberg Tax publications. Elizabeth is the co-author of Tax Management Portfolio 489, Social Enterprise by Non-Profits and Hybrid Organizations.
Prior to joining Buchanan, Elizabeth was an associate in the private clients group in the New York office of Sidley Austin LLP. Before that, Elizabeth practiced in the area of trusts and estates and corporate law with Cahill Gordon & Reindel LLP, a New York-based law firm.
Education:
LL.M., Taxation, New York University (2007)
J.D., University of Pennsylvania Law School (2001)
B.A., History and Studio Art, Kenyon College (1997) cum laude
Tax Management Portfolios™
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Social Enterprise by Non-Profits and Hybrid Organizations (Portfolio 489)
Tax Management Portfolio, Social Enterprise by Non-Profits and Hybrid Organizations, No. 489, analyzes the unique federal income tax and state law issues affecting the relationships between social entrepreneurship and tax-exempt organizations.
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Planning for Authors, Musicians, Artists, and Collectors (Portfolio 815)
This Portfolio addresses the unique issues involved in planning and administering estates that consist of assets created by the decedent's personal literary or artistic efforts.