Through their Tax Counseling practice, SC&S lawyers provide counseling on taxation matters to individuals, businesses, trust companies, non-profit entities, other lawyers, and accountants. A substantial part of their tax counseling practice is providing their tax expertise to other lawyers and to accountants in connection with compliance and audit issues and general tax planning. SC&S lawyers pride themselves on their ability to harmonize tax considerations with practical, personal and business considerations. The lawyers who practice in this area are Mr. Schoenbaum, Jim Curphy, Bill Scanlan, Darin Digby, Emily Liljenwall, Ashley E. Ressmann and Michael Hatfield.

TAX CONTROVERSIES
Tax Controversies are a substantial part of the work SC&S lawyers handle each year. SC&S lawyers represent clients before the Internal Revenue Service and in the federal courts in matters related to individual income, gift and estate taxes, partnership, corporation, and trust income tax issues and the tax exemption-related issues of public charities and private foundations. The lawyers who practice in this area include Mr. Schoenbaum, Jim Curphy, Bill Scanlan, Darin Digby, Emily Liljenwall, Ashley E. Ressmann and Michael Hatfield.

LITIGATION SUPPORT
Through their Litigation Support practice, SC&S lawyers find professional fulfillment in being lawyers' lawyers. SC&S lawyers have considerable experience as expert tax and fiduciary counsel and expert witnesses for other lawyers who are engaged in estate, elder law or fiduciary-related controversies. SC&S lawyers also routinely advise other lawyers as to the most tax-efficient means of settling litigation, as well as on the formation of special needs trusts to hold personal injury awards. The lawyers who practice in this area include Jim Curphy, Bill Scanlan, Banks Smith, Darin Digby, Patty Sitchler, Emily Liljenwall, Ashley E. Ressmann and Michael Hatfield.

ESTATE PLANNING AND ADMINISTRATION
Through their Estate Planning and Administration practice, SC&S lawyers advise individuals and families in managing and disposing of their assets, especially in protecting their assets from creditors and from gift taxes and estate taxes while devising strategies for the personal needs and situations of family members. The SC&S lawyers who work in this area advise clients on wills, trusts, lifetime giving, use of family limited partnerships and other business entities, generation-skipping tax planning, charitable giving, life insurance, qualified retirement plans and IRAs. The lawyers who practice in this area include Mr. Schoenbaum, Jim Curphy, Bill Scanlan, Banks Smith, Darin Digby, Patty Sitchler, Emily Liljenwall, Ashley E. Ressmann and Michael Hatfield.

BUSINESS PLANNING
SC&S lawyers guide individuals, families and closely-held businesses through the tax, business, legal and other issues raised by Business Planning, including the organization and operation of businesses, acquisitions, mergers, reorganizations and sales and financing. SC&S lawyers pride themselves on the ability to bring both business sense and common sense as well as legal expertise to bear on the issues confronting their clients. SC&S's substantial experience in this field includes advising clients on succession planning, the tax-free reorganizations and sales of businesses, reorganization of businesses to minimize Texas franchise tax, planning for investments in oil and gas, water rights, venture capital phase start-up businesses in the U.S. by non-residents. Understanding that the skills necessary for advising for-profit businesses are the same as those required for charitable enterprises, SC&S lawyers also devote considerable time to assisting charitable enterprises, especially with respect to their tax exemption-related issues. The lawyers who practice in this area include Mr. Schoenbaum, Jim Curphy, Bill Scanlan, , Banks Smith, Darin Digby, Emily Liljenwall, Ashley E. Ressmann and Michael Hatfield.

ELDER LAW
Responding to the growing needs of an aging population, SC&S lawyers have gained considerable experience in estate and asset management planning especially for the elderly and for families with disabled members, advising clients on long-term care financing strategies (including long-term care insurance and governmental benefits programs, such as Medicaid) and on the specific personal care and asset management needs of the elderly and disabled, including management trusts and guardianships. The SC&S lawyers dedicated to advising clients on the special issues raised by aging and disability are Patty Sitchler and Michael Hatfield.

REAL ESTATE
Banks Smith has extensive experience in commercial, farm and ranch, and residential real estate matters, assisting SC&S clients in structuring and negotiating real estate transactions, including sales, purchases, leases, partitions, and like-kind exchanges, as well as advising clients involved in lending transactions collateralized by interests in real property.