T. JAMES LEE

Jim Lee

Jim practices in the areas of estate planning, business design and structuring, and commercial transactions, including tax planning, corporate, partnership, LLC, real estate, and international matters. He counsels clients on wealth transfer strategies, the use of trusts (including grantor trusts, such as GRATs and QPRTs), commercial business entities, family limited partnerships and LLCs, tax-free installment sales, and other sophisticated tax planning techniques. Jim works closely with individuals and families, developing long-term relationships to help ensure continuity from generation to generation.

As an adjunct to his estate planning practice, Jim advises clients on planned giving methods, and establishing charitable remainder and lead trusts, private foundations, public charities, and other tax-exempt organizations. He also advises trustees and executors on their fiduciary responsibilities and tax implications in the administration and distribution of trusts and probate estates.

Jim uses creative problem solving and strategic insight to achieve planning objectives appropriate for ultra high-net-worth individuals and families. In designing estate and business plans, he applies an integrated approach enabling his clients to reduce personal and business liability exposure, minimize tax consequences, and meet multi-generational family goals. Estate planning documents and business succession plans can be tailored to provide incentives to beneficiaries and successors (such as children and grandchildren) to become productive and contributing members of society. Incorporating each family’s unique dynamic into such planning is emphasized.

ACTEC badgeJim is a fellow of the American College of Trust and Estate Counsel (ACTEC), a group of peer-elected trust and estate attorneys spanning the U.S. and abroad. 

Education

  • J.D., with honors, Brigham Young University, J. Reuben Clark Law School
  • B.S., Business Management, Brigham Young University
  • Top business school graduate in entrepreneurship, business composite minor (Accounting and Economics), and minor in Spanish
  • Brigham Young University Law Review, Editorial Board, 1995-1996; Member, 1994-1996
  • Extern, Honorable J. Kenneth Mangum, Superior Court of Arizona, 1994

Areas of Practice

We represent national, regional and local clients participating in significant transactions.

We represent clients in federal and state income, and estate, trust and gift tax matters.

We have one of the largest trusts and estates legal practices in the Southwest. We will work closely with you to protect your assets.

OTHER EXPERIENCE

  • Estate Planning
  • Nonprofit and Tax-Exempt Organizations
  • Private Client and Wealth Preservation

Awards and Honors

  • Best Lawyers in America®, Tax Law, Trusts and Estates, 2010-2020
  • Chambers HNW, Leading High Net Worth Advisors, 2016-2018
  • Southwest Super Lawyers®, Estate Planning and Probate, 2008, 2010-2018
  • Best Lawyers in America®, Lawyer of the Year, Trusts and Estates, 2017
  • Arizona's Finest Lawyers, Regular Member, admitted as of 2011
  • AV® Preeminent™ Peer Review Rated (the highest rating available), by Martindale Hubbell

Articles And Presentations

PROFESSIONAL AND COMMUNITY ACTIVITIES

  • Member, American Bar Association
  • Member, State Bar of Arizona
  • Member, Utah State Bar
  • Member, Professional Advisory Board, Arizona Community Foundation
  • Volunteer, in affiliation with local chapters of House of Refuge and Habitat for Humanity
  • Fellow, The American College of Trust and Estate Counsel, ACTEC
  • Member, Fiduciary Income Tax Committee, Business Planning Committee, ACTEC
  • Member, Past Chair, Estate and Trust Advisory Commission, State Bar of Arizona
  • Inaugural Member, TGen Ambassadors, Translational Genomics Research Institute
  • Member, Committee on Estate and Gift Taxes, Taxation Section, American Bar Association
  • Past Chair, Professional Education Series Planning Committee, Arizona Community Foundation
  • Past Officer, Board of Directors, Ballet Arizona
  • Past Chair, Executive Council, Probate and Trust Law Section, State Bar of Arizona
  • Past Chair of the Planned Giving Committee, Past Executive Committee Member, Arthritis Foundation, Greater Southwest Chapter
  • Trustee (retired), Phoenix Boys Choir
  • Past Council Officer, Past Executive Board Member, Boy Scouts of America, Grand Canyon Council
  • Past Member, Professional Advisory Committee, Jewish Community Foundation
  • Past President, Past Board Member, Valley Estate Planners
  • Past President, Past Board Member, East Valley Estate Planning Council

ADMISSIONS

  • Arizona
  • Utah
  • U.S. District Court, District of Arizona
  • Trust and Estate Specialist (Board Certified, State Bar of Arizona)

LANGUAGES

  • Spanish, Fluent