KM

Kevin J. McGrath

Partner

kmcgrath@hmtaxlaw.com

Professional Overview

Kevin J. McGrath is a Partner at Henderson McGrath, LLP, where his practice is concentrated on estate and income tax planning for high net worth individuals, with a particular emphasis on income tax and transfer tax minimization strategies.

Kevin brings sophisticated technical expertise and creative problem-solving to complex tax matters, helping clients navigate the intricate landscape of federal and state tax law while developing customized strategies to protect and preserve wealth across generations.

Areas of Specialization

Individual Income Tax Planning
Federal Income Tax Law (Corporate, Partnership, Trust)
Gift and Estate Tax
Derivatives and Financial Instruments
Tax Shelters (Disclosure, Listing, and Reporting)
Private Foundations
Public Charities
Unrelated Business Income Tax
Insurance Planning, Funding, and Suitability Analysis
Stock Option Analysis
Hedging and Monetization of Concentrated Equity Positions
Tax Opinions
State (Georgia) Income Tax

Education & Bar Admissions

Education

University of Florida College of Law Juris Doctor (1995)
Order of Coif (Top 5%)
University of Florida B.S. Accounting, High Honors (1992)

Bar Admissions & Affiliations

Georgia Bar Member
Atlanta Bar Association Member

Selected Publications

"Mortality Table Arbitrage in Tax Planning"
Investments & Wealth Monitor, Volume 25, Number 5, September/October 2010
"Playing the Mortality Tables"
Tax Notes, 2009 TNT 54-9, March 24, 2009
"A Holistic Analysis of the Use of Private Annuities"
59th Institute on Federal Taxation, USC Gould School of Law, Chapter 18 (2007)
(with Andrew Katzenstein, Norman Lane and Jerome Hesch)
"Deferral of Gain Eliminated in Sales of Appreciated Property for an Annuity"
Estate Planning, February 2007 (with Stephan R. Leimberg and Howard M. Zaritsky)
"Using Derivatives to Enhance After-Tax Hedge Fund Returns"
Tax Notes, Vol. 110, No. 4, January 30, 2006
"Private Annuities and the Exhaustion Test"
Tax Management Memorandum, Vol. 47, No. 6, June 12, 2006
"You Can Take the Private Annuity Out of a Private Annuity Trust"
Journal of Practical Estate Planning, June-July 2006
"Private Annuity Trusts - The Numbers Don't Support the Hype"
Tax Notes, Vol. 109, No. 1, October 3, 2005

Media Recognition: Kevin has been quoted on tax and estate planning matters in the Wall Street Journal on multiple occasions, as well as in Forbes, Tax Notes, Investment News, and Entrepreneur Magazine.

Commentator: Leimberg Information Services, providing expert commentary on issues related to private annuities and estate planning strategies.

Speaking Engagements