Brent Nelson
Partner
Trusts and Estates, Tax
Phoenix, Tucson
(520) 979-3839
A select group of U.S. and international individuals, families and financial institutions work with Brent Nelson on their complex tax, estate planning, and family business matters. Collectively, Mr. Nelson’s clients live, invest, or have family on every inhabitable continent in the world.
With significant experience representing high-net-worth individuals and families, Mr. Nelson is sensitive to the unique challenges and opportunities these clients face. He creates family organizations with an eye on multi-generational continuity. Mr. Nelson helps his clients understand, improve, and protect family structures that include trusts, business entities, private investments, charitable giving, and family governance. He is accustomed to working with high profile clients and understands that privacy and confidentiality are absolutely essential.
Brent is an established and respected thought leader in his field. He hosts the popular Wealth and Law Podcast, co-edits the Arizona Estate Planning and Probate Handbook (Thomson Reuters), drafts relevant legislation, and frequently speaks and writes on estate and tax developments. He has been elected to or served as:
- Fellow, The American College of Trust and Estate Counsel (ACTEC)
- Chair of the Probate and Trust Section of the State Bar of Arizona
- Trust and Estate Practitioner in the Society of Trust and Estate Practitioners
- Director of his local affiliate of the National Association of Estate Planners & Councils
PUBLICATIONS
- “Tax and Estate Planning for Nonresident Real Estate Owners,” Co-Author, Colorado Lawyer (March 2024)
- “Cross Border Tax Issues and How to Solve Them,” Co-Presenter, Hawaii Tax Institute (November 2023)
- “Creative Trust Planning for Charitable Giving,” Co-Presenter, Arizona Charitable Gift Planners (November 2023)
- “Five (Tax) Things You Didn’t Know About Charity,” Presenter, Planned Giving Roundtable of Southern Arizona (May 2023)
- “Five Things You Forgot (Or Don’t Know) About International Estate Planning,” Presenter, Southern Arizona Estate Planning Council (October 2022)
- “S Corporations and Arizona’s Only Business Tax Credit,” Presenter, Arizona Society of CPAs (August 2022)
- “Cross-Border Tax Issues and How to Solve Them,” Co-Presenter, STEP Canada National Conference (June 2022)
- “Now That The Dust Has Settled…Tax Reform,” Co-Presenter, State Bar of Arizona—Probate & Trust Section/ACTEC (June 2022)
- “Hot Topics in Estate Planning,” Presenter, WealthCounsel Southwest Assembly (April 2022)
- “Using Preferred Partnerships,” Presenter, State Bar of Arizona—Probate & Trust Section (February 2022)
- “Transfer Tax Planning,” Presenter, State Bar of Arizona—Tax Section (February 2022)
- “Putting the Toothpaste Back in the Tube: Capital Gains and DNI,” Presenter, American Bar Association—Tax Section (February 2022)
- “Using Preferred Partnerships,” Presenter, Tucson Tax Study Group (September 2021)
- “Revocable Trusts for Changing Times,” Property & Probate, (September/October 2021)
- “Transfer Tax Planning in 2021,” Presenter, State Bar of Arizona (May 2021)
- “Reading the Tea Leaves: the Future of the Trust and Estate Practice,” Panelist, Southern Arizona Estate Planning Council (March 2021)
- “Trusts for Changing Times,” Presenter, State Bar of Arizona (March 2021)
- “Modern Trust Planning,” Co-Chair, State Bar of Arizona (December 2020)
- “FLPs Are Not Death,” Presenter, State Bar of Arizona (October 2020)
- “Two Special Trusts to ‘Stretch’ IRAs”, Rimonlaw.com (June 2020)
- “CARES Act Part 2,” Presenter, Entrepreneurial CPAs Network (May 2020)
- “How Do I Get Some of That CARES Act Money?,” Presenter, Entrepreneurial CPAs Network (April 2020)
- “COVID-19 Has Changed Charitable Trust Planning,” Rimonlaw.com (March 2020)
- “IRA Trust Beneficiaries after the Secure Act,” Rimonlaw.com (January 2020)
- “Stack Business and Charitable Deductions for Maximum Savings,” Co-Author, Wealth Management (October 21, 2019)
- “Pass-Through and Charitable Deductions Explained,” Co-Author, Wealth Management (September 27, 2019)
- “Life Insurance in Business Succession,” Co-Presenter, Snell & Wilmer Seminar (August 29, 2019)
- “Five Things You Forgot (Or Don’t Know) About International Estate Planning,” Presenter, State Bar of Arizona’s Probate and Trust Law Section (August 28, 2019)
- “Wills and Trusts 101,” Presenter, National Business Institute Seminar (June 18, 2019)
- “Family Wealth: Reexamining Family Limited Partnerships,” Co-Presenter, Snell & Wilmer Seminar (May 29, 2019)
- “Family Wealth & Estate Planning: Estate Planning Basics,” Co-Presenter, Snell & Wilmer Webinar (May 8, 2019)
- “It Is Now Easier to Transition Business to the Next Generation,” Co-Author, Phoenix Business Journal (May 3, 2019)
- “The Pass-Through Income Deduction for Charitable Remainder Trusts,” Co-Author, Snell & Wilmer Legal Alert (March 27, 2019)
- “Retirement Account Freebies: Taking Penalty-Free Withdrawals,” Author, Probate and Property magazine (March 2019)
View More Publications
- “Creative Planning with Grantor Retained Annuity Trusts,” Presenter, East Valley Estate Planning Council (February 2019)
- “IRS Amends Program for Offshore Voluntary Disclosures,” Co-Author, Snell & Wilmer Legal Alert (February 6, 2019)
- “Opportunity Zones,” Co-Presenter, Tucson Tax Study Group (January 2019)
- “IRS Raises Impetus to Make Gifts Now With Proposed Regulations Protecting Gifts From Double Tax,” Co-Author, Snell & Wilmer Legal Alert (December 12, 2018)
- “An Estate Planner’s View of Tax Reform,” Presenter, Entrepreneurial CPAs Network (October 2018)
- “Bullet Proofing Your Estate Plan,” Co-Presenter, Maricopa County Bar Association (October 2018)
- “Top 5 Hot Topics in U.S.-Canada Estate Planning,” Presenter, Society of Trust and Estate Practitioners (September 26, 2018)
- “An Estate Planner’s View of Tax Reform,” Presenter, Tucson Tax Study Group (April 2018)
- “Hot Topics in Contemporary Estate Planning,” Co-Chair and Presenter, State Bar of Arizona (March 2018)
- “Estate Planning and Asset Protection,” Presenter, CFA Society Tucson (December 2017)
- “Tax Planning for Canadians,” Presenter, Central Arizona Estate Planning Council (October 2017)
- “Foreign Trusts,” Presenter, State Bar of Arizona (July 2017)
- “Creative Planning With Grantor Retained Annuity Trusts,” Presenter, State Bar of Arizona (June 2017)
- “Hot Topics in Contemporary Estate Planning,” Co-Chair, State Bar of Arizona (March 2017)
- “Tax Planning for Foreign Investments in U.S. Real Property,” Presenter, State Bar of Arizona (December 2016)
- “Understanding Qualified Domestic Trusts and Portability,” Co-Author, The Tax Advisor (December 1, 2016)
- “Tax Planning for Canadians,” Presenter, Tucson Tax Study Group (September 2016)
- “Estate Planning Basics,” Presenter, Pima County Bar Association (September 2016)
- “Grantor Trusts,” Presenter, National Business Institute (June 2016)
- “Trusts Used For Tax Reduction,” Presenter, National Business Institute (June 2016)
- “International Tax Issues,” Presenter, Entrepreneurial CPAs Network (June 2016)
- “International Planned Giving,” Co-Presenter, Planned Giving Roundtable of Southern Arizona (June 2016)
- “An Estate Planner’s Guide to International Income Tax,” Co-Presenter and Co-Chair, State Bar of Arizona (March 2016)
- “Consistent Basis Reporting, New Partnership Audit Rules, and Transfer Taxes for Expatriates,” Presenter, Young Tax Professionals (February 2016)
- “IRS Proposes Regulations on Transfer Taxes for Expatriates,” Author, Probate and Trust News Blast, State Bar of Arizona (December 2015)
- “Beneficiaries Must Consistently Report Basis,” Author, ABA Real Property Trust and Estate Section eReport (November 2015)
- “Handling Estate Administration Tax Issues,” Presenter, National Business Institute (August 2015)
- “Distribution and Closing of the Estate,” Presenter, National Business Institute (August 2015)
- “Nightmare Gifts,” Co-Presenter, Planned Giving Roundtable of Southern Arizona (April 2015)
- “Choice of Assets in Transfer Tax Planning,” Co-Presenter, Maricopa County Bar Association (February 2015)
- “Arizona Estate Planning Basics,” Presenter, Southern Arizona Greyhound Adoption (January 2015).
- “Arizona Estate Planning and Probate Handbook,” Co-Author, Thomson Reuters, (2012-present)
- “Taxation of Trusts and Estates,” Presenter, Maricopa County Bar Association (February 2014)
- “Choice of Assets in Transfer (and Income) Tax Planning,” Co-Presenter, Maricopa County Bar Association (February 2014)
- “Five Issues Windsor Does Not Solve For Arizona Taxpayers,” Author, Tax Law News, State Bar of Arizona (January 2014)
- “Recent Tax Law Changes: The Individual Mandate, Windsor, and Final Repair Regulations,” Co-Presenter, Young Tax Professionals (October 2013)
- “What Windsor Means for Same-Sex Couples in Arizona,” Presenter, Pima Council on Aging – Better Living Forum (October 2013)
- “Same-Sex Marriage Protected Under Federal Law,” Author, Pima Council on Aging (September 2013)
- “Foreign Bank Account Reporting-Penalties and All,” Presenter, Tucson Tax Study Group (July 2013)
- “Taxation of Trusts and Estates,” Presenter, Maricopa County Bar Association (February 2013)
- “2013 Tax Law Changes,” Co-Presenter, Young Tax Professionals (January 2013)
- “Estate Planning Alphabet Soup: Tricks and Secrets,” Presenter, Young Tax Professionals (August 2012)
- “Estate Planning for Professionals, or Tax Me Like Mitt Romney,” Presenter, Pima County Bar (May 2012)
- “Navigate the Parallel Tax Rules of IRAs and Annuities,” Author, Estate Planning, Vol. 39, No. 4 (April 2012)
- “Arizona Estate Planning and Probate Handbook,” Co-Author, Thomson Reuters (2012)
- “Anatomy of a Tax Audit,” Presenter, Young Tax Professionals (September 2011)
- “Banking With Trusts,” Presenter, Bank of Tucson (July 2011)
- “What Real Estate Attorneys Should Know About Estate Planning,” Presenter, Arizona State Bar (May 2011)
- “Estate Planning With Qualified Retirement Plans and Annuities,” Presenter, Tucson Tax Study Group (December 2010)
- “Easing Arizona’s Budget Deficit, One Crummy Trust at a Time,” Author, State Tax Notes, at 153 (July 19, 2010)
COMMUNITY INVOLVEMENT
- Southern Arizona Soccer Coalition, Inc. (Tucson Adult Soccer League), Director (2014-present)
- Steven M. Gootter Foundation, Committee Member (2010-2018), Board Member (2018-present)
- Southern Arizona Legal Aid Volunteer Lawyers Program, Volunteer (2011-present)
- Arizona Community Foundation of Yuma, Board of Advisors (2018-present)
PROFESSIONAL RECOGNITION & AWARDS
- 40 Under 40, Tuscon.com (Arizona Daily Star), 2019
- Trusts and Estates, Best Lawyers (BL Rankings LLC), 2020-2024
- Snell & Wilmer Coach Award, Snell & Wilmer L.L.P., 2019
PROFESSIONAL MEMBERSHIPS & ACTIVITIES
- Society of Trust and Estate Practitioners, TEP
- State Bar of Arizona, Probate and Trust Section-Chair, Tax Law Section
- American Bar Association, Section of Real Property, Trust and Estate Law, Section of Taxation
- Pima County Bar Association
- Young Tax Professionals, Director and Founder
- Southern Arizona Estate Planning Council, Director
- Tucson Tax Study Group
News, Events, & Insights
- Podcast Roundup: Wealth and Law, March 2024
Insights April 2, 2024
- Colorado Lawyer: Tax and Estate Planning for Nonresident Real Estate Owners
Insights March 27, 2024
- Podcast Roundup: Wealth and Law, February 2024
Insights March 1, 2024
- Podcast Roundup: Wealth and Law, January 2024
Insights January 31, 2024
- Rimon Partners Ranked in 30th Edition of Best Lawyers
Awards August 21, 2023
- Rimon Partner Brent Nelson Hosting a Wealth and Law, Estate Planning Bootcamp
Insights July 6, 2023
