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D. Randall Gibson

Direct Phone: 502.568.5733

D. Randall Gibson

A Member of Stoll Keenon Ogden’s Louisville office since 2003, Randy brings a broad range of experience to the firm’s Trusts & Estates and Nonprofit Entity practice groups.

Over the course of his career, Randy has earned numerous peer recognitions and achieved countless professional milestones. His depth of legal knowledge is an invaluable asset in helping clients accomplish their current and long-term planning goals. He assists individuals, families and organizations of varying types with estate planning, estate administration, charitable giving, and structuring and operation of nonprofit entities.

Randy has represented clients in a multitude of complex cases before state and federal courts, including the U.S. Tax Court. One highly publicized example of his success as a litigator is the landmark U.S. Supreme Court class action case, St. Ledger v. Commonwealth of Kentucky, Revenue Cabinet, which resulted in refunds to Kentucky taxpayers of more than $180 million.

Outside of the firm, Randy is actively involved in several professional and civic groups. He is a member the Estate Planning Council of Metro Louisville. He is also founder and chair of the board of directors of Metro Christian Legal Aid and an allied member of Alliance Defending Freedom.

Trusts & Estates: Randy advises clients on a variety of personalized services, including family business succession planning, the preparation and filing of estate and inheritance tax returns, and review of various tax elections.

Trust & Estate Litigation: Randy has extensive experience in helping clients navigate challenges over the execution of wills, management and operation of trust properties, reformation suits, and a host of other matters. Recognizing the sensitivity of these disputes, he employs mediation or other means of resolution when appropriate.

Nonprofit Organizations: Randy has assisted numerous clients with the organization and operation of nonprofit entities and brings a wealth of experience to this area of the law.

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