Preston H. Neel
Mr. Neel practices in the areas of Estate Planning and Probate and Federal Income Tax and Business Planning. This consists of the implementation of a series of documents to accomplish a client's objectives as to the disposition of his or her estate. At the same time, this planning maximizes the credits and exemptions from federal estate and gift taxes provided under the Internal Revenue Code. His practice also consists of representing executors in probate administration and the settlement of estates. This includes the preparation of federal and state estate and inheritance tax returns.
Business Planning consists of counseling clients with respect to the establishment, reorganization, operation, and tax reporting requirements of his or her business and related transactions. A primary emphasis of business planning is placed on the transfer of business interests to family members in the most tax efficient manner and providing the second (or third) generations with the best opportunity of continuing the family business.
Mr. Neel is a Certified Public Accountant licensed in Alabama. Prior to attending law school, he was a practicing CPA with two international accounting firms and a financial analyst with a leading asset management company.
Mr. Neel was admitted to practice in Texas in 2010 and in Alabama in 2008.
Education
- LL.M. in Taxation, New York University School of Law, 2009
- J.D., Samford University School of Law, cum laude, 2008
- Editor-in-Chief, American Journal of Trial Advocacy, 2007-2008
- Henry Upson Sims Moot Court Executive Board and National Team Member, 2007-2008
- Judge Abraham Caruthers Fellow, 2007-2008
- B.S. and MAc, Accounting, Auburn University, 2000 and 2001
Bar Admissions
- State Bar of Texas
- Alabama State Bar
Professional Associations and Memberships
- Dallas Bar Association
- State Bar of Texas
- Alabama State Bar
- Birmingham Bar Association
- Alabama Society of Certified Public Accountants
Publications
- Punishment or Not: The Effect of United States v. Gementera's Shame Condition on the Ever-Changing Concept of Supervised Release Conditions, 31 A.M. J. TRIAL ADVOC. 153 (2007)
- Tello v. Dean Witter Reynolds, Inc.: Determining the Retroactive Reach of Sarbanes-Oxley Related to Time Barred Claims, 30 AM. J. TRIAL ADVOC. 475 (2006)

