James E. McNair

Jim McNair is a seasoned tax and trust and estate lawyer with more than 40 years of experience advising clients on U.S. tax planning, focusing on estate planning and business succession for closely held companies. Nationally recognized for his work in wealth preservation, Jim takes a practical, forward-looking approach to helping clients protect and transfer assets across generations. He also counsels on complex real estate and corporate transactions, guiding clients through the financial and tax implications with strategic precision.

Jim’s clients span a broad spectrum of industries, from emerging technology and government contracting to retail, auto dealerships and other traditionally family-owned businesses. In the real estate sector, he represents developers, investors, general contractors, subcontractors, home builders, property managers and hotel operators.

Jim has extensive experience helping clients preserve wealth and maintain control over business interests and investments, while strategically minimizing gift, estate and generation-skipping transfer taxes. He employs a range of strategies—including estate freezing techniques, tailored trusts, insurance structures, charitable giving plans and succession planning for closely held businesses—to help clients achieve their long-term goals. Jim also advises on a wide range of transactional matters, including entity formation; drafting organizational documents for partnerships, LLCs and corporations; and structuring corporate and partnership reorganizations, recapitalizations and financing transactions.

Jim regularly represents fiduciaries and beneficiaries in disputes involving trusts, estates and closely held businesses. In addition, he maintains a robust IRS controversy practice, guiding clients through audits, administrative appeals and litigation before the U.S. Tax Court and other federal courts. He frequently obtains private letter rulings and determinations from the IRS National Office on a wide range of complex tax matters.