R. Mark Kirkpatrick
Admitted to bar
New York University (NYU), LL.M., Tax Law
Mark Kirkpatrick concentrates his practice in the areas of estate planning, business planning, estate and trust administration, and trust and estate litigation.
Mr. Kirkpatrick is a board certified Estate Planning Specialist.
Estate Planning. As the only board certified estate planning attorney in the Mobile area, Mr. Kirkpatrick advises clients on basic and advanced estate planning techniques, seeking to impliment client desires in a cost effective and tax efficient manner through the drafting of wills, trusts, beneficiary designation forms, healthcare and financial powers of attorney and directives.
Business Planning. Mr. Kirkpatrick advises clients on formation, including legal structure options and tax issues, and drafting formation documents for corporations, partnerships and limited liability companies, buy sell, and non-compete agreements. He also assists clients expanding through acquisitions and mergers, and those looking to exit their business through sales to private individuals, private equity, and employee stock ownership pans (ESOPs).
Estate and Trust Administration. Mr. Kirkpatrick advises fiduciaries in administering trusts and estates being probated, which is generally the implementation phase of the planning described above. He has also utilized Alabama’s judicial trust reformation provisions and non-judicial settlement agreements to modify numerous irrevocable trusts due to changes in circumstances. Mr. Kirkpatrick also has experience in dealing with the IRS over valuation disputes involving significant amounts of tax.
Trust and Estate Litigation. Mr. Kirkpatrick has represented both fiduciaries and beneficiaries in litigated dispute, both in federal and state courts, including ERISA litigation in federal court.
Honors and Certifications
The Best Lawyers in America©, Employee Benefits (ERISA) Law
Highest Professional Rating by Martindale-Hubbell Law Directory
Certified Estate Planning Specialist
Estate Law Specialist Board, Inc. (ELSB), Director, President
National Association of Estate Planners and Councils, Accredited Estate Planner Board, past Director
Estate Planning Council of Mobile, past Director and President
Tax Section of the Alabama Bar, past Director and President
“Common Estate Planning Mistakes,” The Alabama Lawyer
“Recent Decisions – Boykin v. Arthur Andersen & Company,” Issue 46.2 Alabama Law Review, 1995
The Southern Trust School (Alabama Bankers Association), teaching course on IRA distributions
Spring Hill College, teaching advanced tax course.