Overview

Amie focuses her practice on estate and tax planning, including philanthropic planning, estate and trust administration and organizing and advising tax-exempt organizations.

Amie has received her Estate Planning Certification from the Institute of Continuing Legal Education and the Probate & Estate Planning Section of the State Bar of Michigan. The certification demonstrates her in-depth study of estate planning and administration including: estate tax returns, post-death tax plans, trusts, contested proceedings, and other areas.

Experience
Advising Tax-Exempt Organizations
  • Formed, obtained tax-exempt status for, advised in operational and governance aspects for, and participated in succession planning for tax-exempt entities (such as private foundations (operating and non-operating), public charities, social welfare organizations, social clubs, trade and business associations and community foundations).
  • Assisted in change of tax-exempt classification with the Internal Revenue Service
  • Analyzed and resolved complex tax issues related to tax-exempt entities, including unrelated business income tax issues
  • Prepared various policies for tax-exempt organizations, such as conflict of interest policies, policies regarding sharing of office expenses between a corporate private foundation and its donor corporation, and scholarship policies
  • Prepared tax filings for tax-exempt organizations (such as Forms 1023, 1024, 8734, 990 and 990-PF)
  • Formed limited liability companies for tax-exempt entities
  • Assisted in forming and operating endowment funds consistent with the Uniform Prudent Management of Institutional Funds Act ("UPMIFA")
  • Dissolved operating and grant-making tax-exempt entities
  • Represented charitable beneficiaries of trusts and estates to protect their interests in estate and trust administrations and litigation
  • Prepared funding agreement templates for community foundations and other charitable entities
  • Formed and assisted in the operations of an employee relief fund and university-related research organizations
  • Carried out complex national and international grants and loans to individuals and other charitable entities
  • Assisted with program-related investments
  • Coordinated merger of operating charitable entities
  • Assisted private foundations in navigating complex operating restrictions, including the self-dealing rules
Estate and Trust Planning and Administration
  • Drafted and implemented basic and complex estate plans, including pour-over wills with revocable trusts and irrevocable trusts (such as gift trusts, insurance trusts ("ILITs"), qualified personal residence trusts ("QPRTs"), lifetime qualified terminable interest property trusts ("Lifetime QTIP Trusts"), charitable remainder trusts ("CRUTs" and "CRATs"), charitable lead trusts ("CLUTs" and "CLATs"), grantor retained annuity trusts ("GRATs"), spousal lifetime access trusts ("SLATs") and special needs trusts)
  • Drafted and implemented documents related to business succession planning (such as buy-sell agreements and prenuptial agreements)
  • Handled all aspects of estate and trust administration for taxable and nontaxable estates (including sales of closely-held businesses and disclaimer planning)
  • Engaged in asset protection planning (such as preparing and funding irrevocable trusts and limited liability corporations)
  • Prepared beneficiary accountings and fiduciary tax returns (such as Forms 1041)
  • Formed and maintained family limited partnerships and limited liability companies (including analyzing and taking action related to Internal Revenue Code Section 2036 issues)
  • Assisted with sales to intentionally defective grantor trusts ("IDGTs")
  • Analyzed complex transfer tax issues and income tax issues related to estate planning
  • Developed and coordinated gift strategies to take advantage of gift tax annual exclusion and lifetime unified credit
  • Represented beneficiaries of trusts and estates to protect their interests in trust and estate administrations and litigation

Philanthropic Planning
  • Developed and implemented tax-sensitive charitable giving for individuals and corporations, including scholarship and relief programs for employees
  • Drafted and implemented charitable remainder trusts ("CRUTs" and "CRATs"), charitable lead trusts ("CLUTs" and "CLATs"), donor advised funds ("DAFs"), and endowment funds
  • Developed and implemented restricted gifts of large liquid and non-liquid assets
  • Incorporated, obtained tax-exempt status for, and assisted in management of private foundations and supporting organizations
  • Assisted with international grant-making
Publications
  • "Unwinding or Restructuring the Corporate Family Foundation," Probate Law Journal of Ohio, December 2015
  • Quoted in "Who Profits When Nonprofits Die?", Grand Rapids Business Journal, April 2006
  • Quoted in "IRS Provides Way to Receive," Grand Rapids Business Journal regarding charitable remainder trusts, October 2004
  • Note, "Williams v. General Motors Corporation: Giving Sexual Harassment Plaintiffs a Chance," 61 Ohio St. L.J., 2001
  • "Estate Planning Focus"
  • "Three Costly Estate Planning Mistakes to Avoid," Mi Biz West
Presentations
  • Co-Presenter, “Navigating the Current Charitable Planning Landscape,” OSBA Marvin L. Pliskin Advanced Estate Planning and Probate Seminar, September 2019
  • "Donor Advised Funds," Professional Advisor Seminar, Richland County Foundation, March 2019
  • "Estate Planning and Legal Affairs," Ohio Rural Electric Cooperatives, Inc. Pre-Retirement Seminar, February 2010-2014, March 2015-2016, April 2017-2018, May 2019, and October 2017 and 2019
  • “Charitable Giving in the Current Environment,” Worthington Estate Planning Council, November 2017
  • Panelist, “How to Find Work/Life Balance,” 10th Annual Ohio Diversity and Leadership Conference sponsored by the Ohio Diversity Council, October 2017
  • Panelist, “Perspectives on Donor Advised Funds,” presented to members of the Association of Fundraising Professionals and the Charitable Gift Planners of Central Ohio, October 2017
  • Co-Presenter, “Donor Advised Funds,” Delaware County Foundation Legal and Financial Professionals’ Lunch, August 2017.
  • Co-Presenter, “Charitable Planning in Modern Times,” 44th Annual Midwest-Midsouth Estate Planning Institute sponsored by the University of Kentucky, July 2017.
  • "Practical Tips for Preparing Better Fund Agreements and Managing Existing Funds," Charitable Gift Planners of Central Ohio, March 2017
  • "Fund Management," Community Foundation Legal Issues Deep Dive Day sponsored by Philanthropy Ohio, Indiana Philanthropy Alliance, and the Council of Michigan Foundations, November 2016
  • "Unwinding or Restructuring the Family Foundation," The Marvin R. Pliskin Advanced Probate and Estate Planning Seminar, September 2015
  • Panelist, "Top 10 Tax and Auditing Issues Your Organization’s Board and Management Need to Know," The Ohio Society of CPAs 2015 Not-For-Profit Conference, June 2015
  • Co-Presenter, "Estate Planning Concepts for Fundraising Professionals," presented to members of the Central Ohio Planned Giving Council and the Association of Fundraising Professionals, October 2014
  • "Private Foundations:  Tax Law and Compliance," The Ohio Society of CPAs 2014 Not-For-Profit Conference, May 2014
  • "Dissolving Private Foundations:  Where to Start and Where to Go," Delaware County Foundation Legal and Financial Professionals’ Lunch, March 2014
  • "Social Enterprise for Charitable Entities," Ohio Attorney General Charitable Advisory Council, July 2013
  • Panelist for "Top Risks for Exempt Organizations," GBQ Partners LLC CAP Perspectives Event, October 2012
  • "Obtaining Tax-Exempt Status and Hot Topics in the Non-Profit Community," graduate students at The Ohio State University John Glenn School of Public Affairs, January 2013, April 2012, May 2010, June 2009, and January 2009
  • "Estate Planning and Administrative Update," 20th Annual Estate Planning Seminar hosted by the Central Ohio Estate Planning Council, May 2012
  • "Estate and Charitable Planning and Administration in the Current Environment," 19th Annual Estate Planning Seminar hosted by the Central Ohio Estate Planning Council, May 2011
  • "Estate and Charitable Planning and Administration in the Current Tax Environment," 18th Annual Estate Planning Seminar hosted by the Central Ohio Estate Planning Council, May 2010
  • "Investment Responsibilities of Non-Profit Board Members: Knowing and Implementing the New Law," tax exempt clients and friends of Thompson Hine, July 2009
  • "Transfer Tax Planning Opportunities," colleagues of Schneider Downs Co., Inc. and Thompson Hine, June 2009
  • "Preparation and Review of Essential Probate Documents," NBI, Inc., October 2008
  • "Forming and Operating a Private Foundation," Worthington Estate Planning Council, June 2008
  • Panelist for charitable gifts presentation, West Michigan Planning Giving Group, January 2006
  • "Estate Planning Documents Everyone Needs," employees of a corporate client, February 2005
  • "Four Critical Estate Planning Documents Everyone Needs," employees of a corporate client, November 2003
  • "Understanding Estate Planning," various community groups, 2003 to present
Distinctions
  • Listed in The Best Lawyers in America, 2019 and 2020
  • Recipient of the 2016 "Most Powerful & Influential Woman Award" by the Ohio Diversity Council
  • Columbus CEO "Top Lawyer 2015"
  • Selected for inclusion in 2015 and 2016 Ohio Super Lawyers® as a Rising Star
  • Business First, Forty Under 40, Class of 2011
  • Leadership Columbus, Class of 2009
  • Pi Sigma Alpha, National Political Science Honor Society
  • Psi Chi, National Psychology Honor Society
  • Alpha Chi, National Honor Society
  • The Kenneth J. Martin Award for outstanding scholarship and contribution in political science
  • CALI Excellence for the Future Awards: highest grade in Property, Evidence, Employment Law and Administrative Law
Professional and Civic

Professional Associations

  • Ohio State Bar Association, Estate Planning, Trust and Probate Law Section
  • State Bar of Michigan
  • Columbus Bar Association

Community Activities

  • Columbus Metropolitan Club, 2007 to 2012
  • Inforum, 2006 to 2007
  • Leave a Legacy West Michigan Steering Committee, 2003 to 2005
  • Menttium 100, 2006 to 2007

Professional Activities

  • The Ohio State University Office of Estate and Gift Planning’s Professional Advisory Council
  • The Columbus Foundation Professional Council, Co-Chair
  • Charitable Gift Planners of Central Ohio, Board Member and Past President
  • National Association of Charitable Gift Planners
  • Columbus Estate Planning Council
  • Society of Financial Service Professionals, 2003 to 2006
  • West Michigan Estate Planning Council, 2003 to 2007
  • West Michigan Planned Giving Group, 2003 to 2007
  • Women Lawyers Association of Michigan, 2001 to 2007
News