Caitlin N. Horne

A Fellow in the American College of Trust and Estate Counsel (ACTEC) and a North Carolina Board Certified Specialist in estate planning and probate law, Caitlin is a trusted advisor to her clients which primarily include high net worth individuals, multigenerational families, and closely held business owners. Caitlin regularly counsels clients on complex family matters and works to implement planning that achieves the client’s personal and financial objectives. Her practice includes the preparation of lifetime and testamentary documents necessary to accomplish sophisticated and efficient transfer tax planning, wealth preservation, business succession planning, and other non-tax matters that are important to the client. Caitlin enjoys building relationships with her clients and working collaboratively with their other advisors including financial advisors, accountants, and insurance advisors.

A member of both the North Carolina and South Carolina bars, Caitlin works regularly with fiduciaries, advising them on the proper administration of trusts and estates and has significant experience handling complex taxable estates. Caitlin also has experience in fiduciary litigation matters including will contests, breach of fiduciary duty claims, and family settlement agreements. Additionally, Caitlin assists fiduciaries with tax controversy matters, including the representation of clients under audit by the Internal Revenue Service for gift and estate tax matters. Caitlin and her team regularly prepare and review gift and estate tax returns.

Caitlin assists clients with their philanthropic goals by establishing a charitable giving program through the use of donor advised funds and other charitable entities. Her practice includes the preparation of charitable trusts and non-profit corporations, preparing applications for tax-exempt status, and advising clients with respect to the unique compliance issues that arise when dealing with 501(c)(3) organizations.

Notable

• Best Lawyers in America, Tax Law and Trusts and Estates "Ones to Watch," 2021-2025; Closely Held Companies and Family Business Law "Ones to Watch," 2024-2025
• Business North Carolina Legal Elite, Young Guns, 2023
• Cabinet of Professional Advisors Member, Foundation For The Carolinas, 2021-2024
• Member, American College of Trust and Estate Counsel (ACTEC) Class of Dennis I. Belcher Young Leaders, 2021-2023
• Board Member, InReach, 2020-2024
• Council Member, North Carolina Bar Association Estate Planning & Fiduciary Law Section, 2019-2024

• Fellow, ABA Real Property, Trust & Estate Law Section Fellows Program, 2019-2021

• Co-chair, CLE Committee of the NCBA Estate Planning & Fiduciary Law Section, 2017-2020

• North Carolina Bar Board Certified Specialist in Estate Planning and Probate Law

• Law Clerk to the Honorable Eugene C. Griffith, Jr., South Carolina Circuit Court

• Leadership Roles in various committees of the Business Planning Group of the ABA Real Property, Trust & Estate Section

• Member, Moore & Van Allen Attorney Development Committee

• Moore & Van Allen Hiring Partner

News

Affiliations

• Fellow, The American College of Trust and Estate Counsel (ACTEC)
• South Carolina Bar Association
• North Carolina Bar Association: Estate Planning and Fiduciary Law Section; Tax Section
• American Bar Association: Real Property, Trust and Estate Law Section; Taxation Section
• Charlotte Estate Planning Council
• North Carolina Bar Board Certified Specialist in Estate Planning and Probate Law
• Selected as a Fellow for the ABA Real Property, Trust & Estate Law Section Fellows Program, 2019-2021

Publications

• Co-Author, “Home Repair – A Handy Lawyer’s Guide to Fixing a Damaged QPRT,” Probate & Property, January/February 2019
• Co-Author, “Grantor Trust Income Tax Reporting Requirements – A Primer,” Probate & Property, January/February 2016

Speaking Engagements

• “Hot Topics in Business Planning,” ABA 34th Annual RPTE National CLE Conference, April 2022

• “Tax Planning for Closely-Held Business Interests Before a Liquidity Event”, ABA Virtual 2020 Fall Tax Meeting, September 2020
• “Tax Planning for Closely-Held Business Interests Before a Liquidity Event," ABA 32nd Annual RPTE National CLE Conference, The Virtual Experience 2020, May 2020
• “Cabins and Compounds -- Boats and Biplanes: Planning for Vacation and Recreation Assets,” ABA Real Property Trust and Estate Law Section Spring Symposia, Orlando, FL, May 2018
• “Choice of Entity in Light of 2017 Tax Law Changes,” ABA Real Property, Trust and Estate Law Section, Webinar, March 2018
• "Defining the Estates: the Crux of the Matter," Sterling Education Services, Charlotte, NC, February 2015
• “Key Provisions in Wills and Revocable Trusts II,” ABA Real Property, Trust and Estate Law Section, Webinar, March 2014