David E. Sloan

Shareholder
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DAVID E. SLOAN is a shareholder with the law firm of Sloan & Sloan, P.C., which he started with his brother Stephen in 2015 after spending twenty-four years with the law firm of Van Cott, Bagley, Cornwall & McCarthy.

David’s practice focuses on sophisticated estate planning, including gift tax, estate tax, and generation-skipping transfer tax issues; required minimum distribution planning for qualified plans and IRAs; trust and estate administration, including probate; guardianships and conservatorships; complex tax litigation and representation before the IRS; trust and estate litigation; charitable planning and work with tax-exempt organizations; and general tax and business planning related to partnerships, limited liability companies, S Corporations, and C Corporations.  He has represented many clients in tax and other matters in State District Court, the Utah Supreme Court, Federal District Court for the State of Utah, the U.S. Tax Court, and the Tenth Circuit Court of Appeals, and has also represented clients in mediation and before the IRS.  David has spoken and presented on tax and estate planning topics on many occasions, both locally and nationally as a member of the Transfer Tax Study Committee of the American College of Trust and Estate Counsel.

In addition to spending time with his family, David enjoys learning, understanding, explaining, applying, writing about, and arguing the law.

PRACTICE AREAS

  • Tax and Estate Planning
  • Trust and Estate Administration/Probate
  • Trust and Estate Litigation
  • Tax Litigation and Representation before the IRS
  • Planning for Retirement Benefit Distributions
  • Charitable Planning and Tax-Exempt Organizations
  • Non-Qualified Deferred Compensation (Section 457(f) Plans, Split Dollar Life Insurance Agreements)
  • Tax-Free Exchanges
  • Business Entities

PROFESSIONAL

  • Member, Utah State Bar
  • Law Clerk for the Honorable I. Daniel Stewart, former Associate Chief Justice of the Utah Supreme Court (1990–1991)
  • Attorney and Shareholder, Van Cott Bagley (1991-2015)
  • Chair, Van Cott Bagley Tax, Estate and Benefit Planning Practice Group (1999-2015)
  • Chair, Utah State Bar Estate Planning Section (2008-2009)
  • AV Preeminent rating from Martindale-Hubbell Peer Review
  • Recognized for many years in The Best Lawyers in America in the areas of Trusts and Estates, Tax Law, and Litigation–Trusts and Estates
  • Recognized by Best Lawyers as Lawyer of the Year for Salt Lake City in the categories of Litigation-Trusts and Estates (2013, 2017, 2019) and Trusts and Estates (2016)
  • Recognized for many years in Mountain States Super Lawyers and Utah Business Magazine’s “Legal Elite”
  • Ranked in Chambers High Net Worth 2018
  • Fellow, American College of Trust and Estate Counsel (“ACTEC”) (2006 to present)
  • Member, ACTEC Transfer Tax Study Committee (2011 to present)
    • Member, Proposed IRC Section 6166A Drafting Subcommittee (2012-2017)
    • Chair, IRC Section 6166 Revision Subcommittee (2017 to present)

EDUCATION

  • J.D., S.J. Quinney College of Law, University of Utah (1990) (Order of the Coif)
  • Member, Utah Law Review (1988-1990)
  • M.B.A., University of Utah (1990)
  • B.A., Accounting, cum laude, University of Utah (1987)

ADMITTED TO PRACTICE 

  • Utah
  • U.S. Tax Court
  • 10th Circuit Court of Appeals

COMMUNITY AFFILIATIONS

  • Past Advisory Committee Member, Suzuki String Institute, Utah Chapter
  • United Way of Utah

31. 3/8/2018
Update on USA v. Johnson
ACTEC Estate and Gift Tax Committee in San Antonio, Texas
UPDATE ON USA V JOHNSON – WRITTEN MATERIALS FOR 3.8.18 PRESENTATION TO ACTEC ESTATE & GIFT TAX COMMITTEE


30. 6/15/2017
Presentation on Proposed IRC Section 6166A
ACTEC Business Planning Committee, Seattle, Washington


29. 6/15/2017
Final report on IRC Section 6166A Report
ACTEC Transfer Tax Study Committee, Seattle, Washington


28. 3/17/2017
Using Retirement Benefits for Charitable Contributions and Bequests
Estate Planning Section of the Utah State Bar, Salt Lake City, Utah
28-PRESENTATION TO UTAH STATE BAR – USING RETIREMENT BENEFITS FOR CHARITABLE CONTRIBUTIONS & REQUESTS


27. 3/9/2017
When the Government Actually Wants to Collect the Tax. Yikes – Highlights of U.S.A. v. Johnson
ACTEC Estate and Gift Tax Committee Scottsdale, Arizona
27-HIGHLIGHTS OF USA VS. JOHNSON – WRITTEN MATERIALS FOR PRESENTATION TO ACTEC ESTATE AND GIFT TAX COMMITTEE – MARCH 9, 2017 4819-6377-8881 v.4


26. 3/9/2017
Presentation of revised proposed Official Report on IRC Section 6166A Rules
ACTEC Transfer Tax Study Committee Scottsdale, Arizona
26-ACTEC – TRANSFER TAX COMMITTEE REPORT – SECTION 6166A RULES – BOSTON JUNE 2016; V 5 SCOTTSDALE MARCH 2017 4811-1974-9403 v.6


25. 3/17/2016
Presentation of proposed Official Report on IRC Section 6166A
ACTEC Transfer Tax Study Committee, Las Vegas, Nevada


24. 3/7/2014
Additional presentation of new materials for proposed IRC Section 6166A
ACTEC Transfer Tax Study Committee, Tucson, Arizona


23. 6/21/2013
Presentation of proposed IRC Section 6166A providing GSTT deferral treatment for taxable terminations
ACTEC Transfer Tax Study Committee, Philadelphia, Pennsylvania


22. 6/14/2013
Estate Planning in the Age of Portability
Article in the Van Cott Magazine, Issue 2, 2013, The Mechanics of Wealth Management
22-VAN COTT MAGAZINE – MECHANICS OF WEALTH MANAGEMENT.2013-3 9


21. 5/10/2013
A New Choice in Estate Planning: Credit Shelter Trusts Versus Portability Planning
10th Annual Seminar on Utah Elder Law, Estate Planning, and Medicaid Planning, Salt Lake City, Utah


20. 6/15/12
Initial report and worksheet on extending IRC Section 6166 deferral to taxable terminations for purposes of the generation-skipping transfer tax
ACTEC Transfer Tax Study Committee, Colorado Springs, Colorado


19. 5/16/2012
Portability and Clawbacks: Tale of Two Code Sections
Salt Lake Estate Planning Council, Salt Lake City, Utah
19-DES – PRESENTATION TO THE SALT LAKE ESTATE PLANNING COUNCIL – PORTABILITY – CLAWBACKS – MAY 16, 2012 4846-7675-6751 v.1


18. 5/19/2011
Estate Planning
Young Lawyers Group, Salt Lake City, Utah


17. 12/5/2008
The Current State of the Estate Tax
Southern Utah Bar Association, St. George, Utah


16. 5/13/2008
The Current State of the Estate Tax
Estate Planning Section of the Utah State Bar, Salt Lake City, Utah
16-THE CURRENT STATE OF THE ESTATE TAX – PRESENTATION TO ESTATE PLANNING SECTION OF THE UTAH STATE BAR 4815-1403-5720 v.1


15. 1/19/2005
Estate Planning in Light of the 2001 Tax Act and Potential Estate Tax Repeal
Salt Lake Estate Planning Council, Salt Lake City, Utah
Read presentation
15-ESTATE PLANNING IN LIGHT OF THE 2001 TAX ACT AND POTENTIAL ESTATE TAX REPEAL – PRESENTATION TO SALT LAKE ESTATE PLANNING COUNCIL – JANUARY 19, 200 4831-3310-2344 v.1


14. 12/2/2004
A Complete Trust Course (One of three presenters in day-long seminar) Professional Education Systems Institute (“PESI”), Salt Lake City, Utah


13. 5/27/2004
Distributions of Retirement Benefits
Osborne Tax Group, Salt Lake City, Utah


12. 9/9/2003
The State of the Estate Tax
Article in the Enterprise Newspaper, Salt Lake City, Utah


11. 9/10/2002
Estate Planning in Light of the 2001 Tax Act and Potential Estate Tax Repeal
Utah State Bar Estate Planning Section, Salt Lake City, Utah


10. 4/26/2002
Charitable Giving With Retirement Benefits
Article in the Deseret Foundation Newsletter


9. 12/2001
Estate Planning and the Economic Growth and Tax Relief Reconciliation Act of 2001
Van Cott Tax & Estate Planning Update Newsletter


8. 10/24/2000
Income in Respect of a Decedent (IRD)Payment of Estate Taxes
Lorman Education Services Seminar on Tax Planning After Death in Utah, Salt Lake City, Utah


7. 9/28/2000
Little-Known Facts About IRD
Osborne Tax Group, Salt Lake City, Utah


6. 12/28/1999
Estate Planning
Rotary Club of Park City Park City, Utah


5. 9/8/1999
Estate Planning for Family Owned Businesses
Van Cott Business Forum Alta Club, Salt Lake City, Utah


4. 1/13/1998
The Family-Owned Business Exclusion
Osborne Tax Group, Salt Lake City, Utah


3. 12/3/1997
Choosing a Form of Business
Service Corps of Retired Executives (“SCORE”) Small Business Workshop Program, Salt Lake City, Utah


2. 10/1/1997
Advanced Estate Planning for Family Business Owners
Central Bank Trust Services Seminar on Estate Planning and Retirement Plans, Provo, Utah


1. 8/14/1996
Choosing a Form of Business: Limited Liability Companies and Other Options
Van Cott Business Forum Alta Club, Salt Lake City, Utah


CONTACT INFORMATION

215 S State Street, Suite 101, Salt Lake City, Utah 84111
Direct: 801.237.0423
Main: 801.428.8160
Fax: 801.428.8161
dsloan@sloanlawslc.com

David E. Sloan | Sloan&Sloan