Moore & Van Allen Law Firm, Attorneys
Practice Areas
  • B.S., North Carolina State University, 2004, summa cum laude; Park Scholar; Centennial Scholar
  • J.D., University of North Carolina at Chapel Hill, 2008, with Honors; Davis Society Member; Notes Editor, North Carolina Journal of Law & Technology
  • North Carolina, 2008
100 North Tryon Street
Suite 4700
Charlotte, NC 28202-4003

Matthew R. Kain

News & Events
Professional Affiliations

Matt Kain is a North Carolina Board Certified Specialist in Estate Planning & Probate Law.  Kain represents clients with the development, implementation, and administration of sophisticated wealth transfer techniques that minimize estate, gift, generation-skipping, and/or income taxes, including irrevocable life insurance trusts, grantor retained annuity trusts, qualified personal residence trusts, dynasty trusts, sales/gifts to grantor trusts, family limited partnerships, limited liability companies, and charitable trusts. 

Kain also provides advice and counsel to clients involved in specialized situations such as judicial and non-judicial modifications of irrevocable trusts, irrevocable trust “decantings,” tailored estate planning for non-U.S. citizens and non-resident aliens, insurance planning, charitable planning, premarital planning, and special needs beneficiaries.

Additionally, Kain has extensive experience representing 501(c)(3) nonprofit organizations in all aspects of formation, administration, and management.  He advises public charities, private foundations, and other tax-exempt organizations on choice and creation of appropriate charitable entity, application for tax-exempt status, and ongoing governance and compliance matters.

Representative Client Services:

  • Estate Planning
  • Trust and Estate Administration
  • Tax and Wealth Transfer Planning
  • Closely-Held Business Operation and Succession Planning
  • Non-Judicial Trust Modifications and Trust “Decantings”
  • Premarital Agreements
  • Insurance Planning
  • Charitable Planning
  • Tax-Exempt, Nonprofit Organizations

Kain is active in the firm’s mentoring and recruiting programs, serving as a mentor for junior associates and summer clerks.  He and his wife, Sarah, have twin daughters and a son, and are active members at Christ Episcopal Church in Charlotte.

Speaking Engagements

  • “Smart Philanthropy: Planning Strategies for Complex Charitable Solutions,” panelist sponsored by Fidelity Charitable, Charlotte, NC (October 30, 2019)
  • "Federal and State Recent Developments, " 40th Annual Estate Planning & Fiduciary Law Program, Kiawah Island, SC (July 25, 2019)
  • "Federal and State Recent Developments, " 39th Annual Estate Planning & Fiduciary Law Program, Kiawah Island, SC (July 26, 2018)
  • “North Carolina Recent Developments,” 40th Annual Queens University Estate Planners Day, Charlotte, NC (May 17, 2018)
  • Legal Structure:  Tax-Exempt, Non-Profit Organizations,” Queen City Forward, Legal Seminar, Charlotte, NC (May 13, 2015)

Of Note

  • NC Bar Board Certified Specialist in Estate Planning & Probate Law
  • Member, Legislative Committee of the North Carolina Bar Association Estate Planning and Fiduciary Law Section
  • Best Lawyers in America, Trusts and Estates, 2020-2021; Closely Held Companies and Family Business Law, 2021
  • North Carolina Super Lawyers Rising Star, 2019-2020
  • Business North Carolina Legal Elite "Young Guns", 2017, 2019-2020
  • Cabinet of Professional Advisors, Foundation For The Carolinas, 2018-2020
  • Co-Author, “Recent Developments,” The Will & The Way, NCBA Estate Planning and Fiduciary Law Section, March 2011
  • North Carolina Pro Bono Honor Society, 2016-2019


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Professional Affiliations

  • North Carolina Bar Association: Estate Planning & Fiduciary Law Section; Taxation Section

  • Mecklenburg County Bar: Estate Planning & Probate Section

  • Charlotte Estate Planning Council

  • American Bar Association: Real Property, Trust and Estate Law Section