Scott Swain

Practice Areas

Trust & Estates

Trust, Estate & Fiduciary Litigation

Tax Law

Business Entities & Transactions

Career

Scott Swain is Chair of the Tax Law Practice and Trust & Estates Practice. Mr. Swain has nearly 40 years of experience serving clients, of which over 30 years have been as a Nevada-licensed attorney. His clients consist primarily of high-net-worth individuals, business owners, public and private charities, and fiduciaries of large trusts and estates. Mr. Swain has provided legal services in all facets of tax and estate planning, probate and trust administration, business entity structure and formation, asset protection, and charitable giving.

Estate Planning

Mr. Swain’s estate planning practice includes the creation of tax-efficient estate plans and the preparation of wills, trusts, marital agreements and powers of attorney. His services focus on implementing sophisticated gift, estate and generation skipping transfer tax planning techniques to minimize taxes on transfers of wealth from one generation to the next. Mr. Swain offers a broad spectrum of sophisticated tax and estate planning techniques and tailors a specific wealth transfer plan to each client’s unique circumstances. He also assists clients in asset protection strategies and in establishing and operating private foundations, donor-advised funds and other charitable giving vehicles.

Trusts and Estates

Mr. Swain represents personal representatives, trustees, beneficiaries and creditors in probate court proceedings, as well as unsupervised trust and estate administrators. His services include advising clients on fiduciary duties, beneficiary rights, complex creditor claims, fiduciary accounting and tax matters.

Tax Law

Mr. Swain’s legal practice involves all areas of federal and local tax law. He assists high-net-worth clients in all aspects of income and transfer tax planning, and he prepares and defends on audit federal estate tax, gift tax, and generation-skipping transfer tax returns. He also counsels individuals and fiduciaries on pre- and post-mortem income and transfer tax saving and planning opportunities.

Business Entities & Transactions

Mr. Swain represents closely held businesses and business owners in commercial transactions and corporate and tax matters, including the formation of corporations, partnerships, and limited liability companies to achieve tax savings and asset protection. He also assists closely held business owners in succession planning and implementing ownership structures designed to facilitate tax planning and the smooth transition of business ownership. His legal services include representing clients in sales, dissolutions, and other dispositions of closely held business interests.

Scott earned a LL.M. in Estate Planning from the University of Miami, a J.D. from Brigham Young University, and a B.S. from Brigham Young University.

Awards and Recognition

Martindale-Hubbell – AV Preeminent Peer Review Rating (since 2000)

Vegas Inc – “Top Lawyers” in Tax Law (2022-2024) and Estate/Probate (2023, 2024)

Chambers High Net Worth Guide – Band 1 in Private Wealth Law (Band 1 2020-2023, recognized since 2017)

The Best Lawyers in America – Trusts and Estates (2008-2024)

The Best Lawyers in America – Tax Law (2022-2024)

The Best Lawyers in America –Trust and Estates Litigation (2024)

The Best Lawyers in America – “Lawyer of the Year” in Trust and Estates (2016, 2019)

Mountain States Super Lawyers – “Super Lawyers” (2007-2024)

Nevada Business Magazine – “Top Rank Attorneys” (2009, 2012, 2013)

Professional Memberships

Fellow, American College of Trust and Estate Counsel (Former Nevada State Chair, Asset Protection Committee)

Member, Board of Directors, Nevada Taxpayers Association