Attorneys
David Bingham

David Biscoe Bingham

Counsel
Email:dbingham@mwlaw.com
Phone:(501) 688.8846
Location: Little Rock
Bar Admissions: Arkansas, United States Tax Court

David Biscoe Bingham is a native of the Little Rock area and focuses his practice on estate planning, probate, trust law (taxation, litigation, and administration), state and federal income taxation (businesses and individuals), and the structuring and taxation of business entities (formation and sales/re-combinations). David represents individuals, couples, and families in estate planning, from straightforward wills to complex generation-skipping trusts, and makes sure his clients’ assets are transmitted in the most tax-efficient manner. In addition, when representing clients in business entity formations or sales, David makes sure the entrepreneurs and ownership groups utilizing these entities choose the correct entity to minimize taxation and facilitate the transmission of the business’s value to the owners or their heirs, whether the business is passed on or sold. David also assists non-profit entities with formation, operations, and qualifying and maintaining tax-exempt status. When David is not helping his clients by designing smart estate plans and entity structures, he enjoys spending time with his wife and daughter, and experiencing the beauty of the Natural State by hiking and boating.

Experience

  • Represents individuals, couples, and families in the drafting and implementation of comprehensive estate plans (powers of attorney, wills, revocable trusts) including drafting and implementation of Crummey trusts, dynasty trusts, ILITs and charitable trusts, and funding of trusts once created.
  • Represents entrepreneurs and ownership groups with mergers and acquisitions of existing business entities, structuring tax-efficient sales of closely-held businesses, structuring of business operations to achieve greater tax savings, and corporate stock restructurings and transfers.
  • Represents individuals and businesses in real estate matters including the structuring and completion of tax-efficient real estate sales, acquisitions, and transfers, as well as including title curative actions, and the drafting and analysis of commercial leases and mortgages.
  • Represents non-profit entities in their formation and tax-exempt qualification, as well as structuring their operations to maintain non-profit status.
  • Counsels and represents individuals and families in matters of probate and trust administration from initial petition to discharge of personal representative, administration and division of trusts, and judicial and non-judicial modifications of trusts.
  • Represents individuals and families regarding general personal tax matters, including advice and analysis regarding estate, gift, and income tax issues.
  • Advises clients on preparation of tax returns, general compensation issues, taxation and utilization of retirement plans, and stock option compensation income tax treatment issues.
  • Represents individuals in the negotiation and drafting of premarital and post-marital agreements.

Education

  • University of Washington Gates School of Law Master of Laws in Taxation (2016)
  • University of Arkansas School of Law J.D. (2012)
  • University of Arkansas B.S. in International Business (2008)

Professional Recognition

  • The Best Lawyers in America©: "Ones to Watch" Business Organizations, Tax Law, Trusts and Estates (2021)

Involvement

  • Member, Arkansas Bar Association
    • Chair of the Taxation Section
  • Member, Pulaski County Bar Association
  • Central Arkansas Estate Planning Council
  • Kiwanis of North Little Rock