J. SCOT KIRKPATRICK (B.A., Emory University, 1979; J.D., Wake Forest University, 1982; LL.M., Taxation, New York University, 1984). Scot’s practice focuses principally upon estate and income tax planning for high net worth individuals and their businesses. Scot was admitted to the Georgia Bar in 1982. He entered New York University School of Law earning a Masters in the law of taxation in 1984. From 1984 until 1989, Scot practiced with an Atlanta law firm specializing in income and estate tax planning. In 1989, he became associated with the Chamberlain, Hrdlicka law firm and was elected a Shareholder in 1992. Since 1989, he has been head of the firm’s Atlanta office trust and estates practice group.
Scot is a frequent lecturer at various seminars on these subjects for attorneys, accountants, insurance agents and financial planners. In October 2001, Scot co-authored with Robert L. Frank an article entitled, Its Death Has Been Greatly Exaggerated! Highlights of the Estate Tax Changes Made by Economic Growth and Tax Relief Reconciliation Act of 2001, Today’s CPA, September/October, 40-46, 2001). The article discusses the estate, gift and generation-skipping tax changes in the 2001 tax bill and the opportunities this new law creates. The article was also published in the January, 2002 issue of Trusts & Estates magazine. Another of Scot’s articles entitled “Estate Planning in the Wake of Reform,” was published in the Fall 2001 edition of Taxpro Journal (Kirkpatrick, J. Scot, Esq. and Jones, Jr., Thomas E., Esq.). This article also discusses the radical changes in the 2001 tax bill. Scot spoke on a panel at the ABA Section of Real Property and Trust & Estate Law Spring 2010 Symposia regarding the Pitfalls and Possibilities of Captive Insurance Companies. Scot is the co-author of Possibilities and Pitfalls With Captive Insurance Companies published in the August 2011 edition of Estate Planning magazine.
Scot is a member of the American Bar Association and the State Bar of Georgia. Additionally, he is a member of the sections of taxation and real property, probate and trust of the American Bar Association, as well as a member of the fiduciary and taxation sections of the State Bar of Georgia. Scot is also a member of the Atlanta Estate Planning Council. In 2005, Scot was named a member of Georgia’s Legal Elite.