Overview
Carl William (Will) Rush focuses his practice on private client matters for ultra-high-net-worth individuals and their families. He advises clients on all aspects of estate and wealth transfer planning, as well as on a broad range of tax issues, including income, gift, and estate tax planning for individuals, businesses, and charitable organizations.
Will has extensive experience analyzing estate, gift, and generation-skipping transfer (GST) taxation issues, guiding individuals and their families through wealth management and estate planning. He prepares primary estate plans (including wills, revocable and irrevocable trust agreements, powers of attorney, and advance directives), probates complex estates, and advises fiduciaries in connection with the administration of trusts and estates.
Will also has significant experience implementing sophisticated wealth transfer transactions for clients (such as installment sales to intentionally defective grantor trusts and grantor retained annuity trusts) and advising clients on liquidity planning for potential estate tax consequences. He prepares and reviews federal gift, estate, and GST tax returns and advises clients on making relevant elections and optimal allocations of GST tax exemption.
Additionally, Will advises on techniques for repairing “broken” trusts and estate plans through nonjudicial settlements, decantings, and judicial modifications and reformations, helping clients navigate related tax and state law issues. He also counsels private clients on charitable planning, including the establishment of private foundations and charitable trusts.
Recognitions
- Best Lawyers: Ones to Watch in America, Trusts and Estates, 2021-2026
Community
- ACTEC, Mid-Atlantic Fellows Institute, Class II
