A. Kel Long, III

EDUCATION/HONORS

• Listed in Georgia’s Top Rated Lawyers, 2014 Edition published by The Wall Street Journal
• Emory University School of Law, JD, with distinction, 1989
• University of Mississippi, BA, 1982

• Georgia Federal Tax Conference Award for outstanding tax student in Emory Law School graduating class
• Honorable Mention Award from the Mississippi Society of CPA’s for successful completion of the May, 1982 CPA Examination
• Martindale-Hubbell Rating - AV (highest rating; 5.0 of 5.0)
• Listed in Martindale-Hubbell 2014 Bar Register of Preeminent Lawyers

AREAS OF PRACTICE

• Estate Planning
  • Wills, Trusts and Probate
  • Estate Tax Reduction
  • Estate Freeze Techniques
• Tax Planning
• Business Succession and Reorganization
  • Partnerships/LLCs
  • Corporate Law
  • Buy-Sell Arrangements

• Charitable Planning
• Tax Controversies
• Settlement/Special Needs Trusts

WORK EXPERIENCE PRIOR TO LAW SCHOOL

• Certified Public Accountant, Price Waterhouse, Houston, Texas

PROFESSIONAL LEADERSHIP

• Atlanta Bar Association
  • President, Atlanta Bar Estate Planning and Probate Section (2004)
• Atlanta Estate Planning Council
• Certified Public Accountant, Georgia
• North Georgia Estate Planning Council
  • Member, Board of Directors (2001 – 2002)
• Georgia Bar Association
• • Chair, Fiduciary Legislation Sub-Committee to Repeal the Rule Against Perpetuities
  • Member, Taxation Section

CIVIC LEADERSHIP

• Co-Founded “Three-Oh-We-Go,” a wintertime homeless outreach project and pillar program of Project Live Love, Inc.  (2010)
• Georgia Special Olympics – Honorary Board of Directors (2009)
• Ducks Unlimited – State Campaign Committee (2011 to present), Senior Vice President, DU, Inc., DU Canada Board of Directors, Wetlands America Trust Board of Directors(2006-2011), Georgia State Chairman (2003-2006)
• Boy Scouts of America – Former Asst. Scout Master, Troop 370, Atlanta, GA.

PUBLICATIONS

• “MMSEA Reporting – Are You Ready?” published in the Winter 2010 Verdict Magazine
• “Medicare Set Aside Trusts (Am I Required To Do One?)” published in the Fall 2009 Verdict Magazine
• “Trust Protector Committees for Special Needs Trusts” published in the Fall 2009 Georgia Special Olympics magazine
• “Protecting How and Where We Live Through Trusts” published in the October 2008 Lindquist Group, Risk Management magazine
• “Settlement Trusts and Medicaid Exempt Supplemental Needs Trust – What the Georgia Plaintiff’s Attorney Needs to Know,” published in the Winter, 2003 issue of The Calendar Call magazine
• “Statutory Freeze Partnerships: A Useful Estate Planning Technique,” published in the February, 2001 issue of Estate Planning magazine
• “Recent Partnership Changes Affect Estate Planning,” published in the October, 1998 issue of Estate Planning magazine

APPELLATE  DECISIONS

• In Re:  Estate of Sonja Smith Sellers, 247 Ga. App. 811, 545 S.E.2d 385 (2001) Court of Appeals, State of Georgia

SEMINARS PRESENTED

• Family Forum - Planning for Your Parents' Incapacity, Atlanta, GA, June 2014
• Estate Planning and Probate Law Update, Georgia Bar Association, Update on Georgia Law, Beaver Creek, CO, January 2014
• Estate Planning and Probate Law Update, Georgia Bar Association, Update on Georgia Law, Beaver Creek, CO, January 2013
• Trust Reformation and Modification (The Law and the Lore of Court Amended and Court Created Irrevocable Trusts), Special Needs Trusts advisor group, Atlanta, GA  June 2012
• Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Beaver Creek, CO, January 2012
• Trust Reformation and Modification (The Law and the Lore of Court Amended and Court Created Irrevocable Trusts) Atlanta Bar Estate Planning Section June, 2011
• Trust Reformation and Modification (The Law and the Lore of Court Amended and Court Created Irrevocable Trusts)  Georgia Bar Association, Special Needs Trusts, Atlanta, GA  April 2011
• Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Jackson Hole, WY, February 2011
• Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Steamboat Sprints, CO, February 2010, Atlanta, December 2010
• Settlement Trust Update, Georgia Trial Lawyers Association, Atlanta, GA, April 2009
• Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Park City, UT, February 2009
• Perpetual Trusts in Georgia? (And How to Fix the Broken Ones),Atlanta Bar Association, Estate Planning and Probate Section, November, 2008
• Estate Planning Update, General Trial Practice Section of Georgia Bar Association, Amelia Island, FL, March 2008
• Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Park City, UT, February 2008, Atlanta, December 2008
• The Rule Against Perpetuities, Has Its Time Expired in Georgia, Georgia Bar Association Fiduciary Law Institute, St. Simons Island, Georgia, July 2007
• Professional Client Counseling, Georgia Bar Association Fiduciary Law Institute, St. Simons Island, Georgia, July 2007
• Estate Planning Update, Georgia Bar Association Update on Georgia Law, Steamboat Springs, CO, February 2007, Atlanta, December, 2007
• Use of Preferred Partnership Interests, Atlanta Tax Forum, January, 2006
• Fixing the Unfixable (The Law and Lore of Court Amended and Court Created Irrevocable Trusts), Georgia Bar Association Fiduciary Law Institute, St. Simons Island, Georgia, July, 2004
• Ethical Issues in Estate Planning, Conflicts of Interest in Closely Held Business Representation, Georgia Bar Association, Atlanta, Georgia, March, 2004
• Ethical Issues in Estate Planning, Conflicts of Interest in Closely Held Business Representation, Georgia Bar Association, Atlanta, Georgia, March, 2003
• Ethical Issues in Estate Planning, Conflicts of Interest in Closely Held Business Representation, Georgia Bar Association, Atlanta, Georgia, March, 2002
• A Closer Look at Family Partnerships, 46^th Annual Institute, Georgia Bar Association Institute for Continuing Legal Education – Athens, Georgia, February, 2001
• Freeze Partnerships in the Estate Plan, Atlanta Bar Association Estate Planning and Probate Section, Atlanta, GA, October, 2000
• Insurance Planning With Statutory Freeze Partnerships, Estate Planning Council of North Georgia, Atlanta, GA, September 1998
• Tax Issues Affecting the Elderly Client, Lorman Seminars, Atlanta, GA, September 1998
• Recent Georgia Probate and Trust Law Developments, Georgia Bar Association Institute for Continuing Legal Education - Atlanta, Georgia, December, 1997
• Recent Georgia Probate and Trust Law Developments - Satellite Broadcast throughout Georgia, Georgia Bar Association Institute for Continuing Legal Education, December, 1997
• Advanced Estate Planning in 1997, American Express Financial Advisors, Atlanta, GA, November 1997
• Estate Tax Planning in 1997, Georgia Bar Association Institute of Continuing Legal Education, Atlanta, Georgia, September, 1997
• Advanced Estate Planning in 1997,  Independent Distributor Association, Atlanta, GA, September, 1997
• Advanced Estate Planning in 1997,  Association of General Contractors, Atlanta, GA, May, 1997
• Recent Georgia Probate and Trust Law Developments - Georgia Bar Association Institute for Continuing Legal Education - Breckenridge, Colorado, January, 1997
• Advanced Estate Planning in 1997, National Association of Home Builders, Houston, TX, January, 1997
• Advanced Estate Planning in 1996, Blue Chip Enterprise Initiative, Sponsored by the National Chamber of Commerce, Atlanta, GA, September, 1996
• Advanced Estate Planning in 1996, National Association of Home Builders, Houston, TX, January, 1996
• Settlement Trusts - What To Do With The Proceeds, Georgia Trial Lawyers Association, St. Simons Island, GA, October, 1995
• Advanced Estate Planning in 1995, Rotary Club, Augusta, GA, May, 1995
• Advanced Estate Planning in 1995, National Association of Home Builders, Houston, TX, January, 1995
• Settlement Trusts, Georgia Trial Lawyers Association, Atlanta, GA December, 1994
• Estate Planning With Family Limited Partnerships and Limited Liability Companies presented to:  Middle Georgia Chapter of the Georgia Society of CPA’s, August, 1994; Brunswick Georgia Chapter of the Georgia Society of CPA’s, July, 1994; Atlanta - North Perimeter Chapter of the Georgia Society of CPA’s, June, 1994; North Atlanta Chapter of the Georgia Society of CPA’s, February, 1994