David Lewis

Contact Details


DAVID T. LEWIS is a member of the law firm Moore & Van Allen, PLLC, in the Charlotte (N.C.) office, practicing in the areas of business tax planning, estate planning, estate and trust administration, and related tax matters. He received his B.A. from the University of Richmond, his J.D., cum laude, from the Cumberland School of Law, and his LL.M. in Taxation from the University of Alabama. Mr. Lewis is a Fellow of the American College of Trust and Estate Counsel and is active in the Real Property, Probate, and Trust Law Section of the American Bar Association, serving in several leadership positions, and in the Estate Planning and Fiduciary Law Section of the North Carolina Bar Association. Mr. Lewis has published and co-authored numerous articles, including:
  • "LLCs as Trust Substitutes," Probate and Property, November/December 2003.
  • "What We Should Have Learned in Church, and Other Recent Valuation Cases" (co-authored with Russell M. Reed), Business Entities, March/April 2000.
  • "Gift on Creation: The IRS Attacks Family Limited Partnerships" (co-authored with Dennis I. Belcher), Property and Probate, September/October 1999.
  • "Fair Market Value of Voting Interests after Simplot v. Commissioner" (co-authored with Dennis I. Belcher), Probate Practice Reporter, Vol. 11, Number 7, July 1999.
  • "Estate Freezes and Grantor Trusts for Business Owners," Business Entities, March/April 1999.
  • In addition, Mr. Lewis is a frequent speaker on topics such as "Using Limited Partnerships and LLCs," "Discounts and Premiums in Business Valuations," "Saving Taxes and Protecting Assets," "Wealth Transfer Planning for Business Owners," "Creative Planning Techniques for Limited Liability Companies," and "Estate Planning and Probate Issues with Partnerships, LLCs, and Corporations." Mr. Lewis is admitted to practice law in the states of North Carolina, Virginia, Mississippi, and Alabama. Mr. Lewis served as a commissioned officer in the United States Marine Corps Reserve, and following law school served as a law clerk to the Honorable Robert R. Merhige Jr., United States District for the Eastern District of Virginia.


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