Background
Smith, Susan K. was born on January 15, 1947 in Phoenix, Arizona, United States.
Smith, Susan K. was born on January 15, 1947 in Phoenix, Arizona, United States.
University of Arizona, Principia College (Bachelor of Arts, 1969). University of Virginia (Master of Arts, 1970). Arizona State University (Juris Doctor, 1975).
Worked at Olsen-Smith, Limited. Admitted to the bar, 1976, Arizona. 1977, United States. Tax Court.
1980, United States.
Supreme Court. Alpha Lambda Delta. Recipient: J. P. Walker American History Award. State Bar of Arizona Ethics Award.
Publications: Company-Author: "Installment Sale Planning," The Practical Tax Lawyer, Winter, 1997.
"Valuing Interests in Limited Liability Companies and Limited Partnerships," October, 1995. ALI American Bar Association Estate Planning Course Materials Journal.
Author: "Grits, Grats and Gruts Present Tax Savings Opportunities," Journal of the American Society of Chartered Life Underwriter and Chartered Financial Consultant, July 1992. "Community Property and the Non-Participant Spouse: What are the Rules?" The Practical Tax Lawyer, Summer, 1989.
"Structuring Trusts and Estates after Tax Reform," The Practical Tax Lawyer, Spring, 1987.
"Courts Recognize Valuation Discounts for Community Property Interests," 53 The Journal of Taxation 28, July 1980. "Minority Discounts for Community Property Interests," Major Tax Planning, University of Southern California Institute on Federal Taxation, 1981. Company-Reporter: "The Economic Recovery Tax Acting of 1981," American Law Institute-American Bar Association, 1981.
"Estate Tax Deferrals and 303 Redemptions After the Economic Recovery Tax Acting of 1981," 56 The Journal of Taxation 14, 1982.
"Valuation and the Minority Discount," New York University Institute on Federal Taxation, 1984. Estate Planning Practice Manual for the State Bar of Arizona, 1984.
Editorial Advisory Board, The Practical Tax Lawyer, 1981. Listed in: The Best Lawyers in America.
Who"s Who in American Law.
Who"s Who of American Women. Who"s Who in the World. Member: State Bar of Arizona (Chairman, Taxation Section, 1985-1986.
Member, Tax Advisory Commission, Board of Legal Specialization, 1992).
American Bar Association (Section of Taxation: Chairman, Task Force on Family Limited Partnerships, 1990-1994. Chairman, Economics of Tax Practice Committee, 1984-1987.
Member, Committee on Appointments to the United States Tax Court, 1994). International Academy of Estate and Trust Law (Academician).
American Law Institute.
Central Arizona Estate Planning Council (Director, 1986-1988), Valley Estate Planning Council (President, 1983-1984). Fellow: American College of Tax Counsel. American College of Trust and Estate Counsel (State Chair, 1992.
Regent, 1997).
Arizona Community Foundation (Member, Board of Directors, 1990. Second Chair, Legal Advisory Committee, 1995). The Samaritan Foundation (Member, Executive Committee Board of Directors.
Chair, Gift Planning Advisory Committee, 1994).
(Certified Specialist, Tax Law, Arizona Board of Legal Specialization). Olsen-Smith, Limited. is a firm of Certified Tax Specialists established in 1969 with a legal practice encompassing federal and state taxation, domestic and international estate planning, wealth preservation planning, probate and trust administration, trusts, charitable trusts and foundations, business and retirement benefit planning, corporations, limited liability companies, partnerships, tax controversy and litigation, and agricultural and real estate transactions.
Author: "Grits, Grats and Gruts Present Tax Savings Opportunities," Journal of the American Society of CLU and ChFC, July 1992. "Community Property and the Non-Participant Spouse: What are the Rules?" The Practical Tax Lawyer, Summer, 1989. "Structuring Trusts and Estates after Tax Reform," The Practical Tax Lawyer, Spring, 1987.
"Courts Recognize Valuation Discounts for Community Property Interests," 53 The Journal of Taxation 28, July 1980. "Minority Discounts for Community Property Interests," Major Tax Planning, USC Institute on Federal Taxation, 1981. Co-Reporter: "The Economic Recovery Tax Act of 1981," American Law Institute-American Bar Association, 1981.
"Estate Tax Deferrals and 303 Redemptions After the Economic Recovery Tax Act of 1981," 56 The Journal of Taxation 14, 1982. "Valuation and the Minority Discount," NYU Institute on Federal Taxation, 1984. Estate Planning Practice Manual for the State Bar of Arizona, 1984.
Editorial Advisory Board, The Practical Tax Lawyer, 1981. Listed in: The Best Lawyers in America. Who's Who in American Law.
Who's Who of American Women. Who's Who in the World. Co-Author: "Installment Sale Planning," The Practical Tax Lawyer, Winter, 1997.
"Valuing Interests in Limited Liability Companies and Limited Partnerships," October, 1995. ALI American Bar Association Estate Planning Course Materials Journal.
Member: State Bar of Arizona (Chairman, Taxation Section, 1985-1986. Member, Tax Advisory Commission, Board of Legal Specialization, 1992). American Bar Association (Section of Taxation: Chairman, Task Force on Family Limited Partnerships, 1990-1994.
Chairman, Economics of Tax Practice Committee, 1984-1987.
Member, Committee on Appointments to the United States Tax Court, 1994). International Academy of Estate and Trust Law (Academician).
American Law Institute. Central Arizona Estate Planning Council (Director, 1986-1988), Valley Estate Planning Council (President, 1983-1984).
Fellow: American College of Tax Counsel.
American College of Trust and Estate Counsel (State Chair, 1992. Regent, 1997); Arizona Community Foundation (Member, Board of Directors, 1990. Second Chair, Legal Advisory Committee, 1995).
The Samaritan Foundation (Member, Executive Committee Board of Directors.
Chair, Gift Planning Advisory Committee, 1994). (Certified Specialist, Tax Law, Arizona Board of Legal Specialization).