Jean Gordon Carter


Related Content

  • Duke University School of Law, JD, High Honors, Order of the Coif; Editorial Board, Duke Law Journal, 1983
  • Wake Forest University, BS, magna cum laude, Honors in Accountancy, Carswell Scholar, Phi Beta Kappa, 1977
  • North Carolina

Fellow, The American College of Trust and Estate Counsel, Member Digital Property Task Force, Charitable Planning Committee

Fellow, American College of Tax Counsel

Fellow, American Bar Foundation

Former Chair, Estate Planning and Fiduciary Law Section of North Carolina Bar Association

Former Board of Governors, North Carolina Bar Association

Chair, Duke University Estate Planning Council

Former President, Wake County Estate Planning Council

Chair, Girl Scouts ─ North Carolina Coastal Pines

Leadership Council and Former Chair, Triangle Community Foundation

Jean is co-chair of the firm’s private wealth services group. Jean’s practice focuses on estate planning and administration, tax-exempt organizations and charitable giving. She also regularly handles North Carolina tax matters. She works with families and nonprofit organizations to create workable plans necessary to advance their economic and tax goals. For families this includes assisting with their estate planning and trusts, wealth transfers and estate administration needs. Further she works with tax-exempt, non-profit and charitable organizations, often as general counsel, but particularly with their tax and governance concerns, helping them handle effectively the complicated regulations and tax world they now face. She frequently handles North Carolina tax matters for individuals, corporations and other entities, often working with the North Carolina Department of Revenue.

Jean is a Certified Public Accountant and Board Certified Specialist in Estate Planning and Probate law.

She has been quoted in media outlets such as the Wall Street Journal, Forbes, Reuters/CNBC and Best’s Review regarding tax and estate planning issues.

In the News

T: +1 919 755 6684F: +1 919 755 6609434 Fayetteville Street
Suite 2600
Raleigh, NC 27601

Advised on a full range of wealth transfer planning issues, including gift, estate, and generation-skipping taxes, trusts, charitable giving, and transfer tax leveraging and freezing.

Prepared numerous estate planning documents, including wills, living trusts, life insurance trusts, generation-skipping trusts, gifting trusts, trusts for minors, charitable trusts, GRATs, family limited partnerships and limited liability companies.

Advised numerous estates and trusts on administration, estate tax, fiduciary income tax, post-mortem and other planning.

Represented parties in will contests and fiduciary litigation.

Formed numerous charities, business leagues and other tax-exempt entities and secured federal, state and local tax exemptions and letter rulings.

Advised numerous tax-exempt entities, including public charities and private foundations, on private inurement, intermediate sanctions, excise taxes, unrelated business income tax, fundraising, planned giving, corporate governance, board responsibilities, board policies, endowments, and form 990.

Reorganized, including creating exempt and taxable affiliates, hospitals, trade associations and other exempt entities, and structured various joint ventures.

Advised on and litigated federal, North Carolina and local tax issues including property tax issues from local level through US Supreme Court.

Successfully lobbied various North Carolina legislative changes in tax and estates areas. 

Selected for inclusion, Private Wealth Law, Band 1, North Carolina, Chambers HNW Guide, 2017, 2018

Named a "Divorce, Trusts and Estates Trailblazer," The National Law Journal, 2017

Named “Lawyer of the Year,” Raleigh, Best Lawyers, 2016

Selected for inclusion in The Best Lawyers in America, Trusts and Estates, Woodward/White, Inc., 2006-2018

Named to "North Carolina Super Lawyers,” Tax and Estate Planning, 2006-2016; Estate & Probate, 2017; Listed among the Top 100 Lawyers, 2006, 2008-2016; and Top 50 Women Lawyers, 2006-2016

Selected for inclusion in “Legal Elite,” Tax and Estate Planning, Business North Carolina, 2006-2011, 2013-2018

Author, "New North Carolina Law Allows Fiduciaries Access to Digital Assets," the will & the way, Estate Planning & Fiduciary Law Section of the North Carolina Bar Association, Section Vol. 36, No. 2, February 2017
Author, "Do you Support Repeal of The Federal Estate Tax?," Forbes, October 2014
Author, "Helping Clients Reach Their Great Digital Beyond," Trusts & Estates, September 2011
Author, "The Rocky Horror Tax Policy," Asheville Citizen-Times, October 2010
Author, "Best Practices for Exempt Organizations and Form 990," Journal of Accountancy, September 2010
Author, "Fundamentals of Investment Protection," Advancing Philanthropy, September/October 2009
Author, "Contract Tax Auditors: The Tale of the Tax Ferret," Tax Management MultiState Tax, 1996
Author, "State and Local Tax Important Developments - North Carolina," The State and Local Tax Lawyer, American Bar Association, Volumes 1, 2, 3, 4, 5, 1995 to 1999
Author, "Hospital Corporate Reorganization and Joint Ventures," Hospital Law in North Carolina, Institute of Government, 1991
Author, "Corporate Organization, Reorganization and Joint Ventures," Healthcare Facilities Law, Brown and Company, 1991
Speaker, "Planning Under the 2017 Tax Act," New Developments in Tax and Wealth Planning, April 24, 2018
Speaker, "What an Estate Planner (or Professional) Ought to Know about Tax Exempt Status," New Developments in Tax and Wealth Planning Seminar, April 2017
Speaker, "Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA)," 11th Annual Fiduciary Advisory Services Seminar, October 2016
Speaker, "Pixar for Estate Planners: Animating your Practice through Social Media and Forever Friending Your Client's Digital Assets - The Do's, Don't's and How To's of New Communication Channels," ACTEC Annual Meeting, March 2012
Moderator, "Practical Estate Planning After the 2010 Tax Relief Act: Big Changes, But Still no Certainty," Duke Estate Planning Conference, October 2011
Speaker, "Practical Approaches to the Current Estate Tax Uncertainty or a View from the Trenches," Duke Estate Planning Conference, October 2010
Speaker, "Multidisciplinary Practice: Panacea or Pandora’s Box," 21st Annual NCBAF Estate Planning & Fiduciary Law Seminar, 2000
Speaker, "A Few Hot Topics in Health Care Tax," NCBAF Health Law Section Annual Meeting, 1999
Speaker, "Ethics: A View From the Trenches," 19th Annual NCBAF Estate Planning & Fiduciary Law Seminar, 1998
Speaker, "North Carolina Property Taxes," NCBAF and NCACPA North Carolina State and Local Tax Conference, 1997, 1998
Speaker, "The (Sometimes) Bumpy Road to Tax-Exempt Status and Keeping It," NCBAF Seminar on Tax-Exempt Organizations, 1997
Speaker, "A Few Hot Audit Topics in the Tarheel State," 19th Annual Institute of Property Taxation Annual Meeting, Palm Springs, California, 1995
Speaker, "Creative Charitable Giving: Current and Planned," Not-for-Profit Conference sponsored by NCACPA and NC Center for Nonprofits, 1995