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Royal, Heidi

Heidi E. Royal

Email: hroyal@fosterroyal.com

Heidi Royal is a Fellow in the American College of Trust and Estate Counsel, and she practices in the areas of trusts, estate planning, probate law and tax.  She advises clients in developing both simple and sophisticated estate plans, including wills, revocable trusts, irrevocable life insurance trusts, qualified personal residence trusts and “dynasty” trusts. She also works with families on the formation of family limited liability companies. She has significant experience in assisting clients in navigating the complexities of the probate process. Her tax practice includes the preparation of federal estate and gift tax returns as well as fiduciary income tax returns. She also represents estates under audit with the Internal Revenue Service.

PROFESSIONAL AFFILIATIONS

  • Fellow, American College of Trust and Estate Counsel
  • North Carolina State Bar, Board Certified Specialist, Estate Planning and Probate Law
  • Charlotte Estate Planning Council
    • President, 2013-2014
    • Board Member, 2009-2013
    • Member, 2006-Present
  • Charlotte Women’s Bar, Secretary, 2010; Member of Public Service Committee, 2007-10
  • North Carolina Bar Association
    • Planned Giving Committee, 2013-2014, 2015-2016
    • Estate Planning and Fiduciary Law Council Member
    • Co-Editor and chapter author of North Carolina Estate Administration Manual, 2012-2016
    • Wills for Heroes Committee, Past Co-Chair
  • American Bar Association, Member

PROFESSIONAL RECOGNITION

  • Mecklenburg County Bar Young Lawyers Division, Young Lawyer of the Year, 2011
  • Woodward/White, Inc., The Best Lawyers in America, trusts and estates, 2013-16
  • Business North Carolina, Legal Elite, tax and estate planning, 2010, 2012-17
  • North Carolina Super Lawyers, North Carolina Rising Star, estate planning and probate, 2010-13, 2014-16

PUBLICATIONS

  • July 2016 Fiduciary Income Taxation
  • May 2014 and April 2012 The Benefits and Potential Pitfalls of Using Dynasty Trusts
  • February 2012 Ethics in Estate Planning
  • March 2011 Planning for Uncertainty: Changes in Federal Estate and Gift Taxes
  • January 2011 Estate, Gift & GST Tax Law Changes
  • January 2010 Basics of Will and Trust Drafting
  • December 2009 Reducing Your Taxable Estate Through Lifetime Gifts of The Annual Exclusion Amount
  • February 2008 Basics of Will and Trust Drafting
  • November 2007 Ethics for Estate Planners

EDUCATION
University of Georgia, J.D., 2004, Order of the Coif, summa cum laude, Notes Editor, Georgia Law Review, 2003-04

Rhodes College, B.S., 2001, Phi Beta Kappa