Jennifer M. Smith

focuses her practice on developing tax-efficient structures for her clients’ estate, charitable, and business succession planning needs. She provides technical tax and legal analyses to support implementation of estate and business succession plans using a variety of techniques, including family limited partnerships and limited liability companies, irrevocable trusts, buy-sell agreements, life insurance liquidity plans, and other creative solutions. In addition, Jennifer frequently provides counsel to insurance clientele on issues of specific interest to the life insurance industry, including insurance policy taxation, 1035 exchanges, split-dollar planning, premium financing, and charitable insurance structures.

Jennifer has published numerous articles in leading tax journals and wealth planning publications. She also has served as a special consultant to BNA Tax & Accounting as an author of several Tax Practice Series chapters.