Rimon

Brent Nelson

Partner

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(520) 979-3839

Education

Georgetown University

LL.M., Taxation, with distinction, 2010 Certificate in Estate Planning

Texas Tech University School of Law

J.D., magna cum laude, 2009 Regent's Scholarship Texas Tech Administrative Law Journal

Northern Arizona University

B.S., Political Science, magna cum laude, 2005 Regent's Scholarship

Previous Experience

  • Snell & Wilmer L.L.P. (Partner)
  • Gabroy, Rollman & Bosse, P.C.

Bars & Courts

  • Arizona
  • Supreme Court of Arizona
  • United States Tax Court

Languages

  • English
  • Russian (conversational)
  • Ukrainian (conversational)

Professional Experience

Brent Nelson assists U.S. and international individuals, families and financial institutions in tax, estate planning and family business matters. In addition, he frequently speaks and writes on estate and tax developments.

Brent develops estate plans in a wide variety of circumstances, from basic estate plans to complex plans for high net worth individuals and families. He also assists them with related business succession and charitable goals.

For high net worth clients, he uses sophisticated tax planning techniques involving irrevocable trusts, life insurance, private foundations and family limited partnerships. Other lawyers often engage Brent to help their clients in complex planning.

Brent also prepares basic estate plans for clients. He advises these clients on small business, retirement account and personal tax matters. His clients include banks and trust companies, executives, business owners, ranchers, farmers, retirees, attorneys, accountants, financial advisors, engineers, doctors, professional athletes, artists, real estate developers, educators, heirs, trustees and executors, among others.

In addition, Brent provides estate and tax planning services for clients with international business, trust and family interests. This includes Americans with property or family in foreign countries and non-Americans with property or family in the United States. Brent helps these clients navigate complex trust, estate and tax rules; structure cross-border estate plans and businesses; administer cross-border estates and trusts; and comply with IRS reporting rules.

While Brent has represented clients with ties in or connections in North and South America, Europe, Asia and Australia, most of his international practice is with clients connected with Canada, Mexico, Australia and the United Kingdom.

Brent assists with contested and uncontested probate, trust administration, and guardianship and conservatorship matters.

Publications

  • "Life Insurance in Business Succession," Co-Presenter, Snell & Wilmer Seminar (August 29, 2019)
  • "Five Things You Forgot (Or Don't Know) About International Estate Planning," Presenter, State Bar of Arizona's Probate and Trust Law Section (August 28, 2019)
  • "Wills and Trusts 101," Presenter, National Business Institute Seminar (June 18, 2019)
  • "Family Wealth:  Reexamining Family Limited Partnerships," Co-Presenter, Snell & Wilmer Seminar (May 29, 2019)
  • "Family Wealth & Estate Planning:  Estate Planning Basics," Co-Presenter, Snell & Wilmer Webinar (May 8, 2019)
  • "It Is Now Easier to Transition Business to the Next Generation," Co-Author, Phoenix Business Journal (May 3, 2019)
  • "The Pass-Through Income Deduction for Charitable Remainder Trusts," Co-Author, Snell & Wilmer Legal Alert (March 27, 2019)
  • "Retirement Account Freebies:  Taking Penalty-Free Withdrawals," Author, Probate and Property magazine (March 2019)

View More Publications

  • "Creative Planning with Grantor Retained Annuity Trusts," Presenter, East Valley Estate Planning Council (February 2019)
  • "IRS Amends Program for Offshore Voluntary Disclosures," Co-Author, Snell & Wilmer Legal Alert (February 6, 2019)
  • "Opportunity Zones," Co-Presenter, Tucson Tax Study Group (January 2019)
  • "IRS Raises Impetus to Make Gifts Now With Proposed Regulations Protecting Gifts From Double Tax," Co-Author, Snell & Wilmer Legal Alert (December 12, 2018)
  • "An Estate Planner's View of Tax Reform," Presenter, Entrepreneurial CPAs Network (October 2018)
  • "Bullet Proofing Your Estate Plan," Co-Presenter, Maricopa County Bar Association (October 2018)
  • "Top 5 Hot Topics in U.S.-Canada Estate Planning," Presenter, Society of Trust and Estate Practitioners (September 26, 2018)
  • "An Estate Planner's View of Tax Reform," Presenter, Tucson Tax Study Group (April 2018)
  • "Hot Topics in Contemporary Estate Planning," Co-Chair and Presenter, State Bar of Arizona (March 2018)
  • "Estate Planning and Asset Protection," Presenter, CFA Society Tucson (December 2017)
  • "Tax Planning for Canadians," Presenter, Central Arizona Estate Planning Council (October 2017)
  • "Foreign Trusts," Presenter, State Bar of Arizona (July 2017)
  • "Creative Planning With Grantor Retained Annuity Trusts," Presenter, State Bar of Arizona (June 2017)
  • "Hot Topics in Contemporary Estate Planning," Co-Chair, State Bar of Arizona (March 2017)
  • "Tax Planning for Foreign Investments in U.S. Real Property," Presenter, State Bar of Arizona (December 2016)
  • "Understanding Qualified Domestic Trusts and Portability," Co-Author, The Tax Advisor (December 1, 2016)
  • "Tax Planning for Canadians," Presenter, Tucson Tax Study Group (September 2016)
  • "Estate Planning Basics," Presenter, Pima County Bar Association (September 2016)
  • "Grantor Trusts," Presenter, National Business Institute (June 2016)
  • "Trusts Used For Tax Reduction," Presenter, National Business Institute (June 2016)
  • "International Tax Issues," Presenter, Entrepreneurial CPAs Network (June 2016)
  • "International Planned Giving," Co-Presenter, Planned Giving Roundtable of Southern Arizona (June 2016)
  • "An Estate Planner's Guide to International Income Tax," Co-Presenter and Co-Chair, State Bar of Arizona (March 2016)
  • "Consistent Basis Reporting, New Partnership Audit Rules, and Transfer Taxes for Expatriates," Presenter, Young Tax Professionals (February 2016)
  • "IRS Proposes Regulations on Transfer Taxes for Expatriates," Author, Probate and Trust News Blast, State Bar of Arizona (December 2015)
  • "Beneficiaries Must Consistently Report Basis," Author, ABA Real Property Trust and Estate Section eReport (November 2015)
  • "Handling Estate Administration Tax Issues," Presenter, National Business Institute (August 2015)
  • "Distribution and Closing of the Estate," Presenter, National Business Institute (August 2015)
  • "Nightmare Gifts," Co-Presenter, Planned Giving Roundtable of Southern Arizona (April 2015)
  • "Choice of Assets in Transfer Tax Planning," Co-Presenter, Maricopa County Bar Association (February 2015)
  • "Arizona Estate Planning Basics," Presenter, Southern Arizona Greyhound Adoption (January 2015).
  • "Arizona Estate Planning and Probate Handbook," Co-Author, Thomson Reuters, (2012-present)
  • "Taxation of Trusts and Estates," Presenter, Maricopa County Bar Association (February 2014)
  • "Choice of Assets in Transfer (and Income) Tax Planning," Co-Presenter, Maricopa County Bar Association (February 2014)
  • "Five Issues Windsor Does Not Solve For Arizona Taxpayers," Author, Tax Law News, State Bar of Arizona (January 2014)
  • "Recent Tax Law Changes: The Individual Mandate, Windsor, and Final Repair Regulations," Co-Presenter, Young Tax Professionals (October 2013)
  • "What Windsor Means for Same-Sex Couples in Arizona," Presenter, Pima Council on Aging - Better Living Forum (October 2013)
  • "Same-Sex Marriage Protected Under Federal Law," Author, Pima Council on Aging (September 2013)
  • "Foreign Bank Account Reporting-Penalties and All," Presenter, Tucson Tax Study Group (July 2013)
  • "Taxation of Trusts and Estates," Presenter, Maricopa County Bar Association (February 2013)
  • "2013 Tax Law Changes," Co-Presenter, Young Tax Professionals (January 2013)
  • "Estate Planning Alphabet Soup: Tricks and Secrets," Presenter, Young Tax Professionals (August 2012)
  • "Estate Planning for Professionals, or Tax Me Like Mitt Romney," Presenter, Pima County Bar (May 2012)
  • "Navigate the Parallel Tax Rules of IRAs and Annuities," Author, Estate Planning, Vol. 39, No. 4 (April 2012)
  • "Arizona Estate Planning and Probate Handbook," Co-Author, Thomson Reuters (2012)
  • "Anatomy of a Tax Audit," Presenter, Young Tax Professionals (September 2011)
  • "Banking With Trusts," Presenter, Bank of Tucson (July 2011)
  • "What Real Estate Attorneys Should Know About Estate Planning," Presenter, Arizona State Bar (May 2011)
  • "Estate Planning With Qualified Retirement Plans and Annuities," Presenter, Tucson Tax Study Group (December 2010)
  • "Easing Arizona's Budget Deficit, One Crummy Trust at a Time," Author, State Tax Notes, at 153 (July 19, 2010)

Community Involvement

  • Southern Arizona Soccer Coalition, Inc. (Tucson Adult Soccer League), Director (2014-present)
  • Steven M. Gootter Foundation, Committee Member (2010-2018), Board Member (2018-present)
  • Southern Arizona Legal Aid Volunteer Lawyers Program, Volunteer (2011-present)
  • Arizona Community Foundation of Yuma, Board of Advisors (2018-present)

Professional Recognition & Awards

  • The Best Lawyers in America®, Trusts and Estates (2020)
  • Snell & Wilmer Coach Award (2019)

Professional Memberships & Activities

  • Society of Trust and Estate Practitioners, TEP
  • State Bar of Arizona, Probate and Trust Section-Chair, Tax Law Section
  • American Bar Association, Section of Real Property, Trust and Estate Law, Section of Taxation
  • Pima County Bar Association
  • Young Tax Professionals, Director and Founder
  • Southern Arizona Estate Planning Council, Director
  • Tucson Tax Study Group