Elie Foy is a board-certified specialist in estate planning and probate law with extensive experience working with clients to effectively transfer wealth, whether during life or upon death.
With more than a decade of legal experience, Elie practices in the areas of estate planning, wealth preservation and estate and trust administration. She assists clients in a broad range estate planning matters, including wealth transfer strategies, business succession planning and charitable planning. In addition, she regularly counsels both public charities and private foundations on obtaining and maintaining tax-exempt status.
Elie is a frequent speaker and author on trust and estate topics, and recently completed a term as president of the Wake County Estate Planning Council.
Presentations and Publications
- Hot Topics in Estate Planning – A Look at the New Tax Law, Trust Advisors Forum, sponsored by the Trust Education Foundation, Inc., Pinehurst, NC, February 2018
- Author, Fiduciary Tax Returns, North Carolina Estate Administration Manual, 9th ed. (2018)
- Estate Tax: Estate Tax Deductions, Credits and Payments of Tax, 2017 Estate Planning and Probate Law Survey Course, sponsored by the North Carolina Bar Association, Cary, NC, September 2017
- Hot Topics in Estate Planning, Trust Advisors Forum Sponsored by the Trust Advisors Foundation, Inc., Pinehurst, NC, February 2014
- Potential Pitfalls in Implementing the Estate Plan, Trust Advisors Forum, sponsored by the Trust Education Foundation, Inc., Pinehurst, NC, February 2013
- Hot Topics in Estate Planning, Trust Advisors Forum Sponsored by the Trust Advisors Foundation, Inc., Pinehurst, NC, February 2012
- Federal Transfer Tax Update, Triangle Continuing Education Summit Presented by Wells Fargo Private Bank, Raleigh, NC, January 2011 – 2013; Winston-Salem, September 2010
Civic and Professional Activities
- American College of Trust and Estate Counsel, Fellow
- North Carolina Bar Association, Member Estate Planning and Fiduciary Law Section Council
- Wake County Estate Planning Council, Former President
- Faculty, Southeastern Trust School, sponsored by Trust Education Foundation and Campbell University
- Estate Planning Instructor, New Homeowner Classes at Habitat for Humanity
Honors and Awards
- Recognized in Business North Carolina magazine's Legal Elite, Tax/Estate Planning, 2013, 2015, 2017 – 2018, 2020 – 2021
- Super Lawyers Honoree in the fields of Estate Planning and Probate, Nonprofit Organizations, North Carolina Super Lawyers magazine (Thomson Reuters), 2018 – Present
- Business North Carolina Legal Elite: Young Guns, 2016 – 2017
- Selected to the North Carolina Rising Stars list by Super Lawyers (Thomson Reuters) in Estate Planning & Probate, Nonprofit Organizations, 2011, 2013 – 2015
Any result the lawyer or law firm may have achieved on behalf of clients in other matters does not necessarily indicate similar results can be obtained for other clients.
- Advise clients on matter related to wealth preservation and transfer tax planning, including business succession planning
- Advise on lifetime gifting strategy to minimize transfer tax consequences at client’s death
- Modify irrevocable trusts to provide for more flexible administration
- Representing executors and trustees in estate administration and preparation and filing of estate and gift tax returns
- Obtain tax-exempt status for both public charities and private foundations and advise such entities on ongoing compliance matters