Practice Areas
- Closely Held Business & Tax Planning
- Investment Management
- Opportunity Zones
- Tax
- Wealth and Estate Planning
Education
- J.D., Emory University, with honors; Managing Editor, Emory Law Journal
- B.A., University of Virginia
Bar & Court Admissions
- North Carolina
Other Areas of Law
- Corporate
- Finance
Suite 4700
Charlotte, NC 28202-4003
Thomas Cooper’s practice is focused on tax planning, trust and estate planning and administration, business succession, and transactional and business matters that arise in connection with the acquisition, ownership, and operation of closely held businesses.
Thomas supports clients’ existing and prospective business interests, including representing family offices and independent sponsors in their acquisitions of closely held businesses and other investments, advising on capital structures and prospective liquidity events, business succession planning for family members and key employees such as buy/sell and equity compensation arrangements, business operations and family office structures, and life insurance arrangements. He regularly works with business owners and investors and their related family members, c-level executives and other business operators, accountants, wealth managers, corporate fiduciaries, life insurance providers, and family office advisors in arriving at comprehensive, creative, and practical solutions to achieve his clients’ objectives.
Thomas’ estate planning and trust and estate administration practice focuses on advising on, implementing, and administering estate plans and trust arrangements. This aspect of his practice works in tandem with sophisticated estate, gift, generation-skipping, and income tax planning, including the use of family limited partnerships and limited liability companies, family office investment vehicles, irrevocable trusts, grantor retained annuity trusts (GRATs), and charitable planning. He has particular experience advising owners of family offices, principals of private equity and hedge funds, and founders of venture capital-backed companies with the unique aspects of estate and tax planning involving their business interests.
Publications
- Co-Author, “Family Offices: Unique Capital Allocation And Structuring Considerations”, Private Wealth Magazine, November 2018
- Author, “Business Tax Planning and Fiduciary Income Tax After Tax Reform”, The Will & The Way, February 2018
- Co-Author, “Individual Estate and Tax Planning After Tax Reform”, The Will & The Way, February 2018
- Co-Author, "Tax Consequences of Section 736 Liquidating Distributions to a Partner," West’s Estate, Tax, and Personal Financial Planning, May 2014
Speaking Engagements
- Speaker, Federal and State Recent Developments, North Carolina Bar Association 40th Annual Estate Planning & Fiduciary Law Program, July 2019