Al’s primary areas of practice are Taxation, Elder Law, Corporate Law, Estate and Business Planning, Probate and Estate Administration, Wills and Trusts. He is one of the few attorneys in Eastern North Carolina to earn the advanced LLM degree (Masters of Law) in Taxation. He graduated Summa Cum Laude from Duke University in 1982 where he was inducted into the Phi Beta Kappa academic honor society. He earned his law degree at the University of North Carolina in 1985 and received his LLM in Taxation from the University of Florida in 2001.

Al is licensed to practice before all North Carolina State and Federal Courts, the United States Tax Court, and the United States Supreme Court. He is a member of the North Carolina Bar Association and its Elder Law, Estate Planning and Fiduciary Law, and Tax Law Sections. He is also a member of the American Bar Association including the Taxation and the Real Property, Probate and Trust Sections of the ABA.

Al has served as president of both the Harnett County Bar and the Eleventh Judicial District Bar. In addition he is a member of Elder Counsel and the National Academy of Elder Law Attorneys.

He has lectured to other lawyers on topics in estate planning and administration for the National Business Institute including “Establishing and Following Ethical Best Practices” and “Basic Tax Matters”. He has also published an article in The Will and the Way, the newsletter of the Estate Planning and Fiduciary Law Section of the North Carolina Bar Association on the topic of “Joint Revocable Trusts”.

Areas of Practice

• Taxation
• Elder Law
• Corporate Law
• Estate and Business Planning
• Probate and Estate Administration
• Wills and Trusts

Bar Admissions

• North Carolina, 1985
• U.S. District Court Eastern District of North Carolina
• U.S. District Court Middle District of North Carolina
• U.S. District Court Western District of North Carolina
• U.S. Tax Court
• U.S. Supreme Court

Education

University of Florida College of Law, Gainesville, Florida, 2001

• LL.M. in Taxation

University of North Carolina School of Law, Chapel Hill, North Carolina, 1985

• J.D.

Duke University, 1982

• A.B
• Honors: Summa Cum Laude
• Phi Beta Kappa

Professional Associations and Memberships

Harnett County Bar Association

• President 1992 – 1993

North Carolina Bar Assocation: Estate Planning, Fiduciary Law, Elder Law & Tax Sections

American Bar Association: Sections of Taxation and the Real Property, Probate and Trusts

National Assocation of Elder Law Attorneys

Elder Counsel

Eleventh Judicial District

• President 2005

Published Works

The Will and the Way

“Joint Revocable Trusts: A Horse of a Different Color”, Estate Planning and Fiduciary Law Section of the North Carolina Bar Association”

Classes/Seminars Taught:

“Establishing and Following Ethical Best Practices” and “Basic Tax Matters”., National Business Institute

Past Employment Positions

Research Assistant to Hon. Gerald Arnold, North Carolina Court of Appeals, 1985 – 1986

Associate, Kennedy Covington Lobdell & Hickman, Charlotte, NC, 1986 – 1989