Tod's work in the wealth transfer planning area concerns all aspects of estate, gift and generation-skipping transfer tax planning.
His experience includes complex wills and revocable trusts, generation-skipping trusts, dynasty trusts, spousal lifetime access trusts, grantor retained annuity trusts, charitable remainder trusts, charitable lead trusts, charitable foundations, family limited partnerships, qualified personal residence trusts, sales to intentionally defective grantor trusts, post-mortem planning and estate and gift tax returns.
In the trusts and estates area, he represents trustees, personal representatives and beneficiaries during the administration process. He is involved with the decanting, modification, reformation and termination of irrevocable trusts.
Tod frequently advises clients on the complex issues related to withdrawals from and designating beneficiaries of qualified plans and IRAs; and on establishing non-profit corporations and qualifying the nonprofit corporations for tax-exempt status with the Internal Revenue Service. He advises individuals, trusts and business entities in disputes with the Internal Revenue Service and the South Carolina Department of Revenue.
He focuses on representing owners of family businesses and other closely held businesses in regard to the unique tax and nontax planning opportunities available to these businesses and their owners including the development of a practical and comprehensive business succession plan.
Tod's work in the tax and business transactions area includes structuring purchases and sales of business interests and real estate; formation of partnerships, limited liability companies and corporations; structuring and drafting partnership agreements, operating agreements for limited liability companies and shareholders' agreements for corporations; structuring incentive stock option plans; and implementing like-kind exchanges.
His clients consist of a broad range of individuals, trusts, estates, corporations, family-owned businesses, private foundations and other tax-exempt organizations.
Before Fox Rothschild
Tod was a partner at Smith Moore Leatherwood LLP, which combined with Fox Rothschild in 2018. From 2008 until 2017, Tod served as a member of the Management Committee and was the Partner-in-Charge of the firm's Greenville office.
Beyond Fox Rothschild
Tod currently serves on the Board of Directors of the Community Foundation of Greenville and is a member of the Furman University President's Advisory Council.
His past community involvement includes the Christ Church Episcopal School Alumni Association, United Way of Greenville County, Piedmont Health Care Foundation, Greenville Zoo Foundation, Artisphere and The Children's Museum of the Upstate. Tod has held leadership positions within the Westminster Presbyterian Church and Greenville Country Club.
Honors & Awards
- Fellow, American College of Trust and Estate Counsel (ACTEC)
- South Carolina State Chair, American College of Trust and Estate Counsel (ACTEC)
- Nominating Committee Member (2018-2019), American College of Trust and Estate Counsel (ACTEC)
- Recognized by Chambers High Net Worth (HNW) for Private Wealth Law in South Carolina, Band 1 (2017-2020)
- Named to the "Lawyer of the Year" list for Tax Law (2013, 2016, 2019, 2020) and Trusts and Estates (2015, 2017, 2019, 2021) in South Carolina by Best Lawyers
- Received the Ruth Nicholson Award from the Community Foundation of Greenville (2012)
- South Carolina Supreme Court, certified specialist in estate planning and probate law
- Named to "The Best Lawyers in America" list for Tax Law and Trusts and Estates in South Carolina by Best Lawyers, listed more than 12 years
- Named to South Carolina Super Lawyers, Listed Estate Planning & Probate; Tax (2009-2019)
- Recognized among the “Legal Elite” by Greenville Business Magazine for Tax & Estate Planning Law (2013-2020)
- Leadership Greenville XXVII
- Named to Greenville Business Magazine's "Best and Brightest Under 35" (2000)
- Southeastern Council of Foundations, 2001 Hull Leadership Program
- Rated AV Preeminent™ by Martindale-Hubbell®