Briani Bennett Mellen is an associate in the firm's Tax group and practices in the Columbia office. She is licensed to practice law in South Carolina and North Carolina. Her law practice is primarily focused is in the areas of estate planning, wealth transfer planning, and federal transfer tax planning.
Mrs. Mellen advises clients on tax and estate planning matters, including:
· Gift, estate and generation-skipping transfer tax planning;
· Creation and implementation of irrevocable trusts
· Planning for incapacity;
· Formation of limited liability companies or family limited partnerships;
· Family succession for closely-held businesses; and
· Advanced estate planning techniques.
Mrs. Mellen received a B.A. in Economics from Emory University in Atlanta, Georgia. She received her J.D. from the University of South Carolina School of Law and an LL.M. in Taxation from the New York University School of Law. While obtaining her law degrees, Mrs. Mellen served on the editorial staff of the Tax Law Review and the South Carolina Law Review.
Mrs. Mellen has presented on advanced estate planning topics for the American Bar Association and the North Carolina Bar Association. She has written articles on matters involving estate planning and trust administration for numerous trade publications, including the Real Property, Trust and Estate Law Journal; Trust & Estates; and Estate Planning magazine.
Mrs. Mellsen is a co-author of the BNA Tax Management Portfolio on Trust Decanting, No. 871. She also serves as Co-Chair for the American Bar Association's Generation-Skipping Tax Committee.
Mrs. Mellen is a native of Lexington, SC and enjoys spending time with her husband and two dogs.
· Recipient of the Tax Law Review Scholarship from New York University School of Law
· Federal district court clerkship with the Honorable Joseph F. Anderson, Jr.
Client Alert - IRS Special Relief Program for Small Charities that Have Not Filed the Form 990-N (e-Postcard)
The Internal Revenue Service is now offering a one-time special relief program for small charities that are at risk of losing tax-exempt status.
Nexsen Pruet Expands Tax Practice Group; Briani Bennett Mellen Joins Firm as Associate
Nexsen Pruet is pleased to announce that Briani Bennett Mellen has joined the firm.
Bloomberg BNA Tax Management Portfolio, Trust Decanting, No. 871
Nexsen Pruet tax attorney Briani Bennett Mellen is co-author of the Bloomberg BNA Tax Management Portfolio on Trust Decanting, No. 871.
Client Alert: 2010 Tax Act Provides Portability to Reduce the Estate Taxes Paid by Couples
The IRS is offering a new way for surviving spouses to reduce their estate tax bill if their spouse passed away after December 31, 2010.
Client Alert: The Taxation Treatment of Employer-Provided Cell Phones
The Internal Revenue Service has issued long-awaited guidance that clarifies the taxation treatment of employer-provided cell phones or other similar telecommunications equipment.
Client Alert: A Low Cost Option to Voluntarily Reclassify Workers
In September, The IRS announced the Voluntary Classification Settlement Program (VCSP), a voluntary initiative allowing taxpayers the opportunity to change the prospective classification of their workers at a low cost. Taxpayers seeking to apply to the VCSP for the fourth quarter of 2011 must act quickly to meet the initial deadlines set by the IRS.
Use of Trust Decanting to Extend the Term of Irrevocable Trusts
Trust Decanting: An Overview and Introduction to Creative Planning Opportunities
Editors' Synopsis: Since New York enacted the first "trust decanting" statute in 1992, nine other states likewise have provided trustees authority to "decant" the property of one trust into another trust. In this Article, the authors provide an overview of the techniques involved with the decanting process and the opportunities these statutes provide trustees.
Closely Held Business Interests and the Trustee's Duty to Diversify
Panelist on trust decanting at the 2012 Joint Fall CLE Meeting, ABA Sections of Taxation and Real Property, Trust & Estate Law, Estate Division on September 14, 2012 in Boston, Massachusetts.
Panelist on trust decanting at the 9th Annual North Carolina/South Carolina Tax Section Workshops, May 28th-30, 2010, at Kiawah Island, SC.
Modifying Irrevocable Trusts
Civic & Professional Memberships
· Co-Chair, Generation-Skipping Tax Committee, American Bar Association, 2013-2014