Current Employment Position(s)

Of Counsel

Lawyer Overview

Mil Hatcher deals in all areas of U.S. tax law, including partnership, corporate, and transfer tax. He specializes in business- and valuation-oriented estate planning and business succession and income tax planning for high net worth individuals. He has principal responsibility in the Firm for family limited partnerships and estate freezes and valuation issues. He also has extensive experience representing taxpayers in tax controversies.

Mil's background includes real estate development and ownership of a private business, which gives him a unique perspective as both a businessman and a practicing attorney. He also has served as chair of the Investment Committee of the Medical College of Georgia Foundation.

Mil is a Fellow of The American College of Trust and Estate Counsel (chair, Estate and Gift Tax Committee; chair and lead counsel, Ad Hoc Committees for Kimbell and Strangi Amicus Briefs; and Georgia State chair) and a member of the American Bar Association (Real Property, Probate and Trust Law Section and Tax Section), the State Bar of Georgia (chair, Tax Section, 1990-1991), and The Florida Bar. He oversaw the Atlanta tax practice for the Firm from 1989 through 1997, and he has served as an adjunct professor of taxation and estate planning at the Walter F. George School of Law at Mercer University. He is a frequent speaker at seminars and educational presentations, including those sponsored by the University of Miami Philip E. Heckerling Institute on Estate Planning, the Real Property, Probate and Trust Law Section of the American Bar Association, The American College of Trust and Estate Counsel, the National Association of Estate Planning Councils, the Tulane Tax Institute, and the Notre Dame Tax and Estate Planning Institute. He has written articles appearing in the University of Miami Philip E. Heckerling Institute on Estate Planning, the Journal of Taxation, Valuation Strategies, West Group's Estate and Personal Financial Planning, and the CLU Journal. Mil is listed in Georgia Super Lawyers and The Best Lawyers in America.

Areas of Practice

• Tax
• Wealth Management

Representative Cases

• Estate of Strangi v. Commissioner, F.3d (5th Cir. 2005)
• United States v. Kimbell, 371 F.3d 257, 5th Cir. 2004 , (2004)
• Acquisition of Susquehanna Radio , (2005)
• Recapitalization and Sale of Membership Units , (2009)

West Practice Categories

Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Taxation, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes, Taxation Law

Bar Admissions

• Florida
• Georgia

Education

• U of Georgia

Published Works

• The Future of the Estate Tax; Depressed Values and Low Interest Rates Create Gifting Opportunities, 2008
• Important Changes to Ohio and Florida Trust Laws, 2007
• Family Offices Not Exempted from Hedge Fund Registration, 2006
• Recent Developments in Family Wealth Taxation, 2005
• Strangi 4, ACTEC Journal, 2005
• The Tax Court's 'Practical Control' Test in Bongard: More Than FLPs Are in the Balance, coauthor, Journal of Taxation, 2005
• Planning for Existing FLPs, University of Miami School of Law Philip E. Heckering Institute of Estate Planning, 2001
• Warming Up to the Freeze Partnership, coauthor, Estate and Personal Financial Planning, 2000
• Using Beneficiary Guarantees in Defective Grantor Trusts, coauthor, Journal of Taxation, 2000
• Shop Talk: More on the IRS Position on Valuation Discounts, coauthor, Journal of Taxation, 1999

Address

1420 Peachtree Street, N.E.,
Suite 800
Atlanta, GA 30309-3053

Phones

1.404.581.8510 (Business Phone)

Faxes

1.404.581.8330 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com