Richard C. Smith Member

P: 602.262.5972

F: 602.495.2678

L: Phoenix

Download vCard Download Printable Version

Bar Admission

Arizona
Pennsylvania

Award(s)

Richard Smith is a member of the Estate Planning & Probate, and Tax Departments and focuses his practice on the representation of clients in all aspects of tax, corporate and business planning. His practice has a particular emphasis in the employee benefits area including the design, implementation and other aspects of pension, profit sharing and other qualified plans. In addition, Mr. Smith also has spent considerable time advising clients on non-qualified deferred compensation plans, incentive stock option plans and other types of employee benefit plans.

In addition, Mr. Smith also advises clients in estate planning matters. He has drafted and been involved in the implementation of complex estate plans for clients, including the drafting of wills, numerous types of revocable and irrevocable trust agreements and family partnership agreements. Mr. Smith also advises numerous clients with respect to their general business planning including the choice of entities in which to conduct business as well as advising and representing clients in merger and acquisition transactions. Mr. Smith has extensive experience with various types of 501(c)(3) filings and is licensed as a certified public accountant in Arizona.

Education

J.D., Syracuse University College of Law, 1971

summa cum laude
B.A., Queens College of the City, University of New York, 1967

Professional Affiliations

American Bar Association
Taxation Section, Member
State Bar of Arizona
Tax Section
Maricopa County Bar Association

Publications

Nancy C. Pohl, "Update: Extension and Expansion of Rules for NOL Carrybacks," (December 29, 2009)
Richard C. Smith, "Upcoming Changes Regarding Roth IRA Rollovers/Conversions," (December 29, 2009)
Jack N. Rudel, "2009 Year End Tax Planning Strategies," (November 12, 2009)
Jack N. Rudel, Richard C. Smith, "Tax Client Alert: Deadlines Approaching For Special NOL Carrybacks," (September 8, 2009)

Presentations

Speaker, "401 Committee - Section 79 Plans" Phoenix Tax Workshop (July 2004)
Speaker, "In defense of 412(i) Plans," Journal of Financial Service Professionals (November 2003) with Kathleen M. Giancaua
Speaker, "The Use of Multiple Entities and New Planning Techniques," Arizona Society of Certified Public Accountants 16th Annual Construction Industry Conference (October 2001)

Community Activities

Paradise Valley National Bank, Advisory Board Member

Honors, Appointments and Awards

AV Rating®, Martindale-Hubbell
AB Top Lawyers - Arizona Business Magazine, Tax and Trusts & Estates, 2008 - Tax, 2009