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D. Randall Gibson

Member, Louisville

Randy is a Member in Stoll Keenon Ogden's Louisville office. He chairs the firm's Trusts, Estates & Family Law practice, focusing his practice on estate and gift planning, estate administration, charitable planning, non-profit organizations, and tax and estate litigation.

Randy’s broad range of experience combined with his knowledge and technical experience allow him to assist individuals, organizations and families in accomplishing their planning goals. Randy is AV Preeminent® Peer Review Rated™ by Martindale-Hubbell®, listed in Best Lawyers in America® and honored as a Kentucky Super Lawyer.

Randy is a member of the Louisville, Kentucky and American Bar associations, as well as the Estate Planning Council of Louisville. He also is executive director and chair of the board of directors of Metro Christian Legal Aid and an associate of the Alliance Defense Fund. Randy is a member of Southeast Christian Church.

Previously, Randy served on the board of directors for the Metro United Way and the Southern Baptist Seminary Foundation. Randy is married with two children and enjoys hiking, biking, fly fishing and golf.

Education
New York University
1979, LL.M. (in taxation)
University of Louisville Brandeis School of Law
1978, J.D., cum laude
Miami University of Ohio
1975, A.B.
Admissions
Kentucky Supreme Court
U.S. Court of Appeals, Sixth Circuit
U.S. District Court, Western District of Kentucky
United States Supreme Court
United States Tax Court

Recognition

  • Listed in Best Lawyers in America®, Tax Law, Trusts & Estates
  • Louisville Magazine Top Lawyer, Trusts, Wills & Estate Law, 2012-2014
  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®
  • Kentucky Super Lawyer, Estate & Probate
  • Mr. Gibson's experience in complex tax litigation includes representation of numerous clients before the United States Tax Court and the Kentucky and Federal Courts.
  • He successfully litigated the highly publicized, landmark United States Supreme Court class action case of St. Ledger v. Commonwealth of Kentucky, Revenue Cabinet [granting certiorari, vacating judgment and remanding 912 S.W. 2d 24 (1995) on remand, 942 S.W. 2d 893 (Ky. 1997)], which established that the Kentucky intangible tax on stocks and deposits (a tax enacted in 1907) is discriminatory and unconstitutional under the Commerce Clause of the United States Constitution and resulted in refunds to Kentucky taxpayers of more than $180,000,000.
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Affiliations

  • Louisville Bar Association
  • Kentucky Bar Association
  • American Bar Association
  • Estate Planning Council of Louisville
  • Alliance Defense Fund
  • Bingham Fellows, Class of 2008
  • Metro Christian Legal Aid, board of directors and executive director
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Work Highlights

Family Business Succession Planning and Estate Planning with Special Trusts

Represented husband and wife in planning for their business and estates by restructuring the company into voting and nonvoting shares, allowing them to transfer value while maintaining control, and preparing and implementing a stock restriction agreement, a multi-generation family protection trust, traditional A/B trust planning, essential planning, a qualified personal residence trust, a vacation home trust, and gifting trusts for each grandchild.

Related Practices: Business Services

Family Estate Planning with Private Family Foundation and Charitable Lead Trust

Represented husband and wife in planning for their family and multi-million dollar estates by preparing and implementing multi-generational spousal limited access irrevocable trusts, traditional A/B trust planning, essential planning, a charitable lead annuity trust and a private family foundation.

Related Practices: Business Services

Family Business Succession Planning- Sale to Grantor Trusts- Charitable Planning

Represented multi-generation family in planning for their family and estates after the sale of the family business, including preparing and/or implementing Delaware Trusts, a charitable lead annuity trust, limited liability companies, sale to dynasty trusts and valuation discounts as well as assisting in the administration of the estates of several family members after their unexpected deaths.

Related Practices: Business Services

IRS Audit of Estate Tax Return- Family Limited Partnership-Graegin Loan

Represented a multi-million dollar estate in an Internal Revenue Service audit of the Federal estate tax return and a family limited partnership structure. Successfully defended the validity of the family limited partnership, obtained a significant valuation discount and successfully used a Graegin loan to finance the payment of the Federal estate tax.

Related Practices: Business Services, Tax

Reorganization of Equine Business, Insurance Trust and Gift Planning

Represented a husband and wife in planning and implementing the reorganization of a multi-million dollar equine business; in the preparation of multi-generation irrevocable trusts for each of the children and the gifting of interests in the equine business on a discounted basis to the trusts; in planning and implementing a multi-million dollar life insurance trust; and in preparing and implementing a beneficiary defective irrevocable dynasty trust.

Related Practices: Business Services, Tax

Trust Reformations- Delaware Directed Trusts

Represented a corporate trustee in amending multiple 1950s trusts to be directed trusts, transferring administration of the trusts to Delaware and obtaining a private letter ruling from the Internal Revenue Service to confirm the continuing applicability of the generation-skipping tax grandfathered exempt status of the trusts.

Related Practices: Tax