Moore & Van Allen Law Firm, Attorneys
Practice Areas
  • B.S., Davidson College, 2010, cum laude
  • J.D., University of Virginia, 2015; Production Editor, Virginia Tax Review
  • North Carolina, 2015
  • Florida, 2016
100 North Tryon Street
Suite 4700
Charlotte, NC 28202-4003

Sara Page H. Waugh

Associate
Overview
News & Events
Professional Affiliations

Sara Page Waugh is an associate in Moore & Van Allen’s Wealth and Estate Planning group. Her practice is focused on estate planning, trust and estate administration, charitable planning, business succession planning, and tax planning for high net-worth individuals. 

As a member of the North Carolina and Florida state bars, Waugh advises clients in both states with respect to their tax and estate planning needs. Her practice includes the preparation and implementation of wills, revocable trusts, and financial and health care powers of attorney.  Waugh also employs sophisticated tax planning techniques to support her clients’ tax planning, including the creation and ongoing administration of irrevocable trusts such as grantor retained annuity trusts (GRATs), spousal lifetime access trusts (SLATs), and multi-generational generation-skipping transfer (GST) tax exempt dynasty trusts. In order to most effectively meet her clients’ goals, Waugh often utilizes family business entities, including limited partnership and limited liability companies.

As part of a comprehensive estate plan, Waugh assists her clients in the succession of management and ownership of closely-held business interests through the implementation of buy-sell arrangements and life insurance arrangements in addition to the creation of bifurcated ownership structures which allow for the transfer of controlling management interests and non-controlling equity interests. She works closely with accountants, business managers, life insurance advisers, corporate fiduciaries, and financial advisers to formulate and implement creative solutions to her clients’ objectives.

Waugh also works to achieve her clients’ charitable goals. Her practice includes the formation of non-profit corporations, private foundations, and charitable trusts, the application for tax-exempt status, and advice and counsel regarding ongoing compliance with state and federal requirements for tax-exempt organizations.

Waugh’s practice also includes the preparation and review of federal gift and estate tax returns and the representation of clients before the Internal Revenue Service.

Publications:

  • Co-Author, “Recent Developments,” The Will & The Way, August 2017 – July 2019

Speaking Engagements:

  • Speaker, Habitat for Humanity of Charlotte Senior Series, February 2017

Of Note

  • Women’s Impact Fund, Development Committee, 2016 – Present
  • Women’s Impact Fund, Board of Directors, 2018 – Present
  • Selected as a Member of the Mecklenburg County Bar Leadership Institute, 2020
  • Member of Moore & Van Allen’s Recruiting Committee, 2017 – Present
  • Named to the North Carolina Pro Bono Honor Society, 2019

Professional Affiliations

  • Charlotte Estate Planning Council
  • North Carolina Bar Association: Estate Planning and Fiduciary Law Section
  • Florida Bar Association: Real Property, Probate & Trust Law Section; Tax Law Section
  • American Bar Association: Real Property, Trust and Estate Tax Law Section