J. Stoddard Hayes, Attorney

J. Stoddard Hayes, Jr., ("Tod") represents individuals with significant wealth in their estate planning and trust and estate administration matters. He concentrates in succession planning for businesses and farms and matters involving complex generation-skipping transfers. Tod lectures regularly to professional groups on tax and estate planning topics, including conservation easements, planning for family business owners, and the tax aspects of charitable giving techniques.

Tod is past Chairman of the American Bankers' Association Trust Division's Taxation Committee and, in that capacity, testified before the Senate Finance Committee, the House Ways and Means Committee, and the Internal Revenue Service on various topics, including Estate Tax Reform, Repeal of the Generation-Skipping Transfer Tax, Repeal of the Throwback Rules and Reform of the Taxation of Trusts and Estate, revision to regulations governing Private Foundations, and other matters.