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Lora G. Davis

Lora G. Davis

Partner

Lora G. Davis is a founding Partner of Davis Stephenson, PLLC. She specializes in trust and estate planning for individuals and families of substantial wealth. She enjoys working closely with her clients and their other advisors to ensure that the planning implemented ultimately reflects the client’s desired outcome. Lora is highly qualified to advise clients on the tax and non-tax aspects relating to trusts, estates and charitable planning. Her experience includes drafting a wide variety of estate planning documents, handling issues involving the Internal Revenue Service, and assisting clients in establishing and maintaining private foundations, public charities and other charitable planning vehicles. In addition, she works on a variety of matters with her clients, including probate matters, fiduciary litigation, the creation and administration of various business entities, business succession planning and the implementation of various transfer tax planning techniques. She also advises clients on marital property issues, including the design and execution of premarital, postnuptial, partition and transmutation agreements. Lora is a Certified Public Accountant in both Texas and Oklahoma. She speaks frequently on estate planning topics and has been selected by her peers for inclusion in The Best Lawyers in America© in the field of Trusts and Estates, in D Magazine as one of the Best Lawyers in Dallas in the area of Trusts & Estates, in Super Lawyers magazine as a Texas Super Lawyer, and in Texas Monthly magazine as a Five Star Estate Planning Attorney.

Education & Accreditations

  • Southern Methodist University Dedman School of Law (1998), J.D., magna cum laude
    • Member, Order of the Coif
    • Golden Gavel Legal Honor Society
    • Phi Delta Phi Legal Honor Fraternity
  • East Central University (1987), B.S. in Accounting, with Honors
  • State Bar of Texas Board Certified in Estate Planning and Probate Law, Texas Board of Legal Specialization
  • Certified as an Accredited Estate Planner® (AEP®) by the National Association of Estate Planners & Councils
  • Certified Public Accountant, Texas and Oklahoma
  • Admitted to practice before the United States District Court, Northern District of Texas

Honors & Awards

  • Selected by her peers as one of the Best Lawyers in Dallas in the area of Trusts & Estates in D Magazine (2013–present)
  • Selected as a “Texas Super Lawyer” Top 50 Women Lawyers in Texas and Top 100 Lawyers in Dallas/Ft. Worth as compiled by Thompson Reuters, Inc. and published in Texas Monthly Magazine (2016-present)
  • Selected as a “Texas Super Lawyer” as compiled by Thompson Reuters, Inc. and published in Texas Monthly Magazine (2014-present)
  • Five Star Estate Planning Attorney” by Texas Monthly magazine (2014-present)
  • Selected by her peers for inclusion in The Best Lawyers in America© in the field of Trusts and Estates (2015-present).

Professional Memberships & Designations

  • American College of Trust and Estate Counsel, Fellow
    • Business Planning Committee, Member
    • Fiduciary Income Tax Committee, Member
  • State Bar of Texas Tax Section
    • Continuing Legal Education Committee, Co-Chair
    • Estate and Gift Tax Committee, Past Chair
    • Course Director, Tax Law in a Day (2014-present)
    • Outstanding Council Member Award (2015), Outstanding Programming Award (2016, 2017)
  • State Bar of Texas Real Estate, Probate and Trust Law Section
    • Council Member
    • Chair, Powers of Attorney and Advance Directives Committee
    • Course Director, Estate Planning and Probate Drafting Course 2107
    • Member, Planning Committee of the Estate Planning and Probate Drafting Course 2012, 2015, 2017 (sponsored by the REPTL section)
    • Member, Planning Committee of the Advanced Estate Planning and Probate Course 2016, 2017 (sponsored by the REPTL section)
    • Member, Planning Committee of the Advanced Estate Planning Strategies Course 2014, 2016, 2017 (sponsored by the REPTL section)
  • Dallas Bar Association
    • Probate, Trusts and Estates Section, Chair and Council Member
    • Tax Section, Member
  • Dallas Estate Planning Council
    • Past President and Board of Governors Member
  • Estate Planning Council of North Texas
  • American Bar Association
    • Tax Section, Estate & Gift Taxes Committee and Fiduciary Income Tax Committee
    • Real Property, Trust and Estate Law Section, Estate and Gift Tax Committee and Non-Tax Estate Planning Considerations Group
  • Communities Foundation of Texas Advisory Council, Member
  • Estate Planning Council of Southwestern Medical Foundation/UT Southwestern Medical Center, Advisory Board Member
  • SMU Planned Giving Advisory Council, Member

Publications & Speeches

  • “Botox®, Chemical Peel, or Facelift: What are the Limits to a Trustee’s Rejuvenation of a Trust?,” Moderator, State Bar of Texas Advanced Estate Planning Strategies Course, Savannah, Georgia, April 28, 2017
  • “56-706-5495-8971-HUT! Tackling Estate Tax Returns and Related Forms,” Estate Planning and Community Property Law Journal CLE and Expo, Texas Tech University School of Law, Lubbock, Texas, March 3, 2017
  • “The New Basis Consistency and Value Reporting Rules,” University of Texas Tax Institute, Austin, Texas, December 2, 2016
  • “Top 5 Charitable Planning Legislature Developments,” Panel member, Partnership for Philanthropic Planning National Meeting, Dallas, Texas, October 19, 2016
  • Comments to US Department of Treasury and IRS regarding Basis Consistency, on behalf of State Bar of Texas, Tax Section, June 2016
  • “56-706-5495-8971-HUT! Tackling Estate Tax Returns and Related Forms,” State Bar of Texas Advanced Estate Planning & Probate Course, San Antonio, Texas, June 22, 2016
  • “Complying with the New Consistent Basis and Value Reporting Rules: A Guide for the Perplexed,” ACTEC-ALI Webinar Faculty Member, June 21, 2016
  • “May (Shall) I Take Out Your Hems? Current Trends In The Drafting And Applications Of Trust Distribution Standards,” State Bar of Texas 22nd Annual Advanced Estate Planning Strategies Course, Santa Fe, New Mexico, April 28, 2016
  • “PSST – Portability: Something Special to Try,” Dallas Bar Association, Probate, Trusts and Estates Section, Dallas, Texas, January 26, 2016
  • Comments to US Department of Treasury and IRS regarding Basis Consistency Reporting, on behalf of ACTEC, Comment Committee Member, January 2016
  • “PSST – Portability: Something Special to Try,” Collin County Bar Association, Estate Planning and Probate Section, Plano, Texas, December 11, 2015
  • Course Faculty for ALI Estate Planning for the Family Business Owner 2015, San Francisco, California, July 9-10, 2015
  • “Skipping Your Way Through GST Tax Returns,” Dallas Society of CPAs Convergence 2015, Dallas, Texas, May 8, 2015
  • “Friends Don’t Let Friends Leave Early – Avoiding Pitfalls in Implementing the Estate Plan,” 2015 Advanced Estate Planning Strategies Course, Santa Fe, New Mexico, April 10, 2015
  • The Durable (Yet delicate) Power of Attorney, Dallas Bar Association Headnotes, December 2014
  • Cloudy With a Chance of Disqualification – New Rules Rain Down on Type III Non-Functionally Integrated Supporting Organizations,” Texas Society of Certified Public Accountants 2014 Nonprofit Organizations Conference, Dallas, Texas, May 19, 2014
  • GRRR (Gift Return Reporting Requirements): Taming the Wild 709 Tiger,” Dallas Society of CPAs Convergence 2014, Dallas, Texas, May 8, 2014
  • Recipes for Income and Estate Tax Planning in 2014,” 2014 Advanced Estate Planning Strategies Course, Denver, Colorado, April 24, 2014
  • Comments to US Department of Treasury and IRS regarding Net Investment Income Tax Regulations, on behalf of Section of Taxation of the State Bar of Texas, February 2014
  • Portability – Boom or Bust For Your Bailiwick?,” Intermediate Estate Planning and Probate, Houston, Texas, June 25, 2013
  • Comments to US Department of Treasury and IRS regarding Form 706-GS(D), on behalf of Section of Taxation of the State Bar of Texas, May 2013
  • Comments to US Department of Treasury and IRS regarding Net Investment Income Tax Regulations, on behalf of Section of Taxation of the State Bar of Texas, March 2013
  • Portability – Planning and Compliance Issues,” Midland Odessa Business and Estate Council, Midland, Texas, May 14, 2013.
  • Portability – Planning and Compliance Issues,” State Bar of Texas 23rd Annual Estate Planning & Probate Drafting Course, Dallas, Texas, October 19, 2012.
  • Beneficiary Defective Trusts – Drafting the Dream Trust,” State Bar of Texas 36th Annual Advanced Estate Planning & Probate Course, San Antonio, Texas, June 28, 2012.
  • Comments to US Department of Treasury and IRS regarding Decanting, on behalf of Section of Taxation of the State Bar of Texas, May 2012
  • Caveat Grantor: Selecting a ‘Defect’ to Obtain Grantor Trust Status,” State Bar of Texas 35th Annual Advanced Estate Planning & Probate Course, Fort Worth, Texas, June 9, 2011.
  • Suspension of Federal Estate and Generation-Skipping Transfer Taxes Now in Effect (Texas), Private Clients, Trusts & Estates Alert, February 2010.
  • Income Taxation of Simple and Complex Trusts,” American Bar Association Section of Taxation Meeting, Washington, D.C., May 9, 2009.
  • Powers of Attorney (POAs): Fiduciary and Other Issues Regarding a Financial Power of Attorney,” Texas Bankers Association, Texas Graduate Trust School, Dallas, Texas, July 25, 2008.
  • Uniform Principal and Income Act – A Multistate Survey of Enforcement, American Bar Association Section of Taxation, May 9, 2008.
  • Grantor Trusts – The Basics,” State Bar of Texas, Tax Law Section Webcast, March 6, 2008.
  • Basics of Grantor Trusts,” American Bar Association Section of Taxation and Section of Real Property, Trust and Estate Law Joint Meeting, Vancouver, British Columbia, September 28, 2007.
  • Powers of Attorney and Fiduciary Duties,” Texas Bankers Association, Texas Graduate Trust School, Dallas, Texas, July 20, 2007.
  • Judicial Construction and Modification of Trusts: Practical Advice for the Client,” Dallas Estate Planning Council, Dallas, Texas, May 17, 2007.
  • Survey of State Death Taxes, American Bar Association Section of Taxation, May 9, 2003.
  • Before the Will: Planning for Incapacity or Illness,” Abundant Life Series, Northway Christian Church, Dallas, Texas, October 16, 2002.
  • Fifth Circuit Tax Update, Fifth Circuit Reporter, Quarterly – November 1999 through May 2001.
  • Annual Survey of Texas Law: Taxation, SMU Law Review, 2000-2001.

Community Service & Personal Interests

  • DISD Volunteer, E-mentor Program
  • Chi Omega Christmas Market Volunteer
  • Married with two children
  • Enjoys snow skiing, water sports of any kind, travel, cooking, reading, and running with her dog