Kyle Agee advises owners of closely held and family businesses on tax, succession, and estate planning matters, with a focus on aligning business structures and personal objectives in a tax-efficient way. He works with clients to adapt their plans as laws evolve—including significant changes such as the 2018 Tax Cuts and Jobs Act—while building in the flexibility needed to navigate unforeseen events and complex family dynamics.
His practice spans multi-generational family enterprises, established professionals, and entrepreneurs in earlier stages of wealth creation. Though his clients are often geographically diverse, they share meaningful ties to North and South Carolina.
Kyle has significant experience in estate and trust administration, guiding fiduciaries, beneficiaries, and families through each phase of the process. He is frequently engaged in sensitive, high-stakes matters, including those involving strained relationships or contested estates, where he helps clients reach practical resolutions while preserving underlying family and fiduciary objectives.
He also serves as a trusted advisor to financial institutions acting in fiduciary capacities, including regional banks and their in-house counsel. In this role, Kyle provides guidance on complex estate, trust, and agency matters, and is often called upon to assist in resolving disputes and navigating particularly challenging fiduciary situations.
Across his practice, Kyle develops and implements strategies to manage income and transfer taxes, preserve and protect assets, and facilitate the orderly transition of wealth and business interests—whether among family members, charitable entities, or other stakeholders. He also advises on business transactions and governance matters, including the purchase and sale of closely held companies, operating and shareholder agreements, and succession planning.
Before attending law school, Kyle served as a Lieutenant in the United States Navy’s submarine force. A graduate of the Navy’s Nuclear Power School, he received the Navy Commendation Medal and three Navy Achievement Medals.
Honors & Awards
- Recognized in Chambers High Net Worth for Private Wealth Law (North Carolina), 2020-Present
- Recognized in The Best Lawyers in America® for Tax Law, 2020-Present; Trusts and Estates, 2021-Present
- Named the Best Lawyers® “Lawyer of the Year” in Charlotte for Trusts and Estates Law, 2025
- Named to Business North Carolina Legal Elite for Tax Estate, 2021, 2023-2024
- Selected to North Carolina Super Lawyers, 2024-Present; Rising Stars, 2015-2018
- Martindale-Hubbell, AV® Preeminent™ Peer Review Rated
Professional & Civic Engagement
Professional
- American College of Trust and Estate Counsel (ACTEC), Fellow
- Queens University of Charlotte Estate Planner's Day, 2020-Present
- Steering Committee Chair, 2023; Vice Chair, 2022
- North Carolina Bar Association
- Legislative Committee, Estate Planning and Fiduciary Law Section, 2009-Present
- Technology Committee, Estate Planning and Fiduciary Law Section, Co-Chair, 2020-Present
- Mecklenburg County Bar
- South Carolina Bar
- Probate, Estate Planning and Trust Section, Council Member, 2021-2024
- University of South Carolina Estate Planning Conference, Steering Committee, 2024
- York County Bar Association
- Charlotte Estate Planning Council
Community
- The Citadel School of Humanities & Social Sciences, Advisory Board, 2018-Present
- Foundation for the Carolinas, Cabinet of Professional Advisors, 2020-2023
Thought Leadership
- Speaker, “Modification of GST Exempt Trusts” JP Morgan Wealth Advisory Presentation Series, April 2026
- Speaker, "North Carolina Uniform Trust Code," North Carolina Bar Association Estate Planning & Probate Law Survey Course, September 2025
- Co-Speaker, "South Carolina Probate, Estate Planning & Trust Section: Past, Present, and Future," South Carolina Bar Convention, January 2025
- Author, “The Future of Legal Research Now (or at Least Very Close),” The Will and the Way, April 2024
- Speaker, "North Carolina Uniform Trust Code," North Carolina Bar Association Estate Planning & Probate Law Survey Course, November 2023
- Speaker, “Federal and State Recent Developments,” 44th Annual NCBA Estate Planning & Fiduciary Law Conference, Kiawah Island, SC, July 2023
- Speaker, "North Carolina Update," 44th Annual Duke University Estate Planning Conference, Durham, NC, October 2022
- Speaker, "Federal and State Recent Developments," 43rd Annual Estate Planning & Fiduciary Law Conference, Kiawah Island, SC, July 2022
- Author, "Income Tax Considerations Related to the Elective Share," Probate Practice Reporter, Volume 33, Number 11, November 2021
- Speaker, "North Carolina Uniform Trust Code," North Carolina Bar Association Estate Planning & Probate Law Survey Course, September 2021
- Speaker, "Estate Planning Consideration on Trust Situs Post Kaestner," North Carolina Bar Association Appellate Practice, Estate Planning & Fiduciary Law and Tax Sections, Cary, North Carolina, January 2020
- Speaker, "Impact of Tax Reform on Choice of Entity Determination and Considerations for Restructuring Existing Business Entity Classifications," NCBA 39th Annual Estate Planning and Fiduciary Law Conference, Kiawah Island, South Carolina, July 2018
- Author, “Choice of Entity Under the Tax Cuts and Jobs Act,” The Will and the Way, May 2018
- Co-Speaker, “Banking and the North Carolina Power of Attorney Act,” North Carolina Bar Association Power of Attorney: 2018 NC Uniform Power of Attorney Act, Cary, North Carolina, November 2017
- Author, “North Carolina Uniform Power of Attorney Act Provisions Applicable to Third Persons," The Will and the Way, October 2017
- Speaker, "North Carolina Uniform Trust Code," North Carolina Bar Association Estate Planning & Probate Law Survey Course, September 2013
- Co-Speaker, "Multistate Issues for Estate Planners in the Carolinas," North Carolina Bar Association Estate Planning & Fiduciary Law Section, Kiawah Island, South Carolina, 2011
Certifications
- Certified Specialist in Taxation by the South Carolina Supreme Court, 2018-Present
