T. Heyward Carter, Jr. of Counsel

Practice Areas

Conservation and Preservation Easements
Estate Administration
Estate Planning
Exempt Organizations
Probate
Tax Free Exchanges
Trust Administration

Admitted

1971, South Carolina

Birthplace

Charleston, South Carolina

Education

  • University of Florida (LL.M., in Taxation), 1977
  • University of Virginia (J.D.), 1971
  • Universite de Montpellier, France and Davidson College (B.A.), 1968

Publications/Achievements

  • Member of the South Carolina Bar since 1971
  • Fellow, American College of Trust and Estate Counsel (State Chair 1996-2001)
  • Fellow, American College of Tax Counsel
  • “Best Lawyers in America”, (1993 – present)
    • Estate Planning and Probate Law
    • Taxation Law
  • Author, “The Application of Section 2032A to the Valuation of Timberland for Federal Estate Tax Purposes”, SC Law Review, (September 1987)
  • Past President, Charleston Estate Planning Council
  • Past President, Charleston Tax Council (1996-1997)
  • Past President, Historic Charleston Foundation
  • Past President, Lowcountry Open Land Trust
  • Past President, Carolina Art Association
  • Vice Chair, Charleston County Greenbelt Bank