Briani Bennett is a seasoned estate planning attorney based in Columbia, South Carolina. Briani focuses her practice on federal transfer tax planning, estate and wealth transfer planning, and business succession planning, helping her clients achieve their goals while also minimizing potential estate, gift and income tax liabilities. She counsels individuals and closely-held businesses on local and federal income tax issues, compliance, and novel tax questions.
Her practice includes the creation and implementation of irrevocable trusts, planning for incapacity, structuring family limited partnerships, and navigating estate, gift and generation-skipping transfer tax issues. Briani is known for her technical precision and client-centered approach, helping families and business owners achieve long-term financial and legacy goals.
Briani is a fellow in the American College of Trust and Estate Counsel (ACTEC). She has served as co-chair for the General-Skipping Tax Committee at the American Bar Association (2014-2017) and as co-chair of the Individual and Fiduciary Income Tax Committee at the American Bar Association (2019-2021).
A sought after speaker, some of her recent presentations include topics such as installment sales to spousal grantor trusts, leveraged estate planning, and trust modifications.
A recognized thought leader, Briani has authored numerous publications including Bloomberg BNA’s Tax Management Portfolio on Trust Decanting, and articles in the ACTEC Law Journal, Estate Planning, and Trusts & Estates Magazine. She frequently speaks at national conferences and CLE programs on advanced estate planning and federal transfer tax topics.
Professional & Civic Engagement
- The American College of Trust and Estate Counsel (ACTEC), Fellow
- Co-Chair, Generation-Skipping Tax Committee, American Bar Association (2014-2017)
- Co-Chair, Individual and Fiduciary Income Tax Committee, American Bar Association (2019-2021)
Thought Leadership
Publications
- Co-Author, "Trust Decanting" 871-1st T.M., Bloomberg BNA Tax Management Portfolio
- Co-Author, "The Tax and Practical Aspects of an Installment Sale to a Spousal Grantor Trust, ACTEC Law Journal, Vol. 44, #1, Winter 2019
- Co-Author, "Estate Litigation," Estate Planning in South Carolina, 2nd Edition, Vol. IV, South Carolina Bar 2016
- Co-Author, "Decanting from Trusts with Perpetuities Savings Provisions," Estate Planning, Vol. 41, No. 10, October 2014
- "Trust Decanting Update: Recent Case Law and Developments," ABA RPTE eReport, Practice Alert, August 2014
- Co-Author, "Trust Decanting: An Overview and Introduction to Creative Planning Opportunities," Real Prop., Tr. & Est. L. J., Vol. 45, Issue No. 1, 2010
- Co-Author, "Use of Trust Decanting to Extend the Term of Irrevocable Trusts," Estate Planning, Vol.37, No. 6, June 2010
- Co-Author,"Closely Held Business Interests and the Trustee’s Duty to Diversify," Trusts & Estates, April 2009
Presentations
- Presenter, “Sales to Spousal Grantor Trusts,” ALI-CLE Estate Planning for the Family Business Owner, October 8, 2020
- Panelist, “Leveraged Estate Planning in Light of the 2020 Economy,” ALI-CLE Estate Planning for the Family Business Owner, October 8, 2020
- Panelist, “Installment Sales to Spousal Grantor Trusts,” American Bar Association’s 2018 Fall Tax Meeting, Atlanta, GA, October 5, 2018
- Panelist, “En Garde! Dueling Views of the Consequences of Bifurcated Transfers,” ABA Section of Taxation and Section of Real Property, Trust & Estate Law, Trust & Estate Division, 2016 Joint Fall CLE Meeting, Boston, MA, September 30, 2016
- Panelist, “Refashioning Irrevocable Trusts: Practical and Tax Considerations for Modifying Irrevocable Trusts,” North Carolina Bar Association’s 2016 Advanced Estate Planning Survey Course, Cary, NC, May 6, 2016
- Panelist, “Modifying Irrevocable Trusts: Judicial and Non-Judicial Modifications, Reformations, and Decanting – A Study of the Rules Governing the Ability to Change Irrevocable Trusts,” North Carolina Bar Association’s 2014 Advanced Estate Planning Survey Course, Cary, North Carolina, May 9, 2014
- Presenter, “Trust Decanting: Examples and Analysis,” Bloomberg BNA webinar, September 25, 2013
- Panelist, “Trust Decanting,” 2012 Joint Fall CLE Meeting, ABA Sections of Taxation and RPTE, Estate Division, Boston, MA, September 14, 2012
- Panelist, “Modifying Irrevocable Trusts,” North Carolina Bar Association’s Advanced Estate Planning Survey Course, April 19, 2012, Cary, North Carolina
- Panelist, “Trust Decanting,” 9th Annual North Carolina/South Carolina Tax Section Workshops, May 28-30, 2010, Kiawah Island, South Carolina
