Courtney’s practice focuses on advising individuals, families, and public and privately held companies on a broad array of business and tax matters. She provides strategic and pragmatic counsel in all aspects of estate planning, business succession, charitable giving, trust administration, and business entity formation. Courtney works directly with clients on a day-to-day basis drafting wills and powers of attorney and preparing basic and advanced trust documents necessary to preserve family wealth and minimize tax consequences.
During law school, Courtney was a law clerk for the firm and gained valuable experience and insight into tax law and how best to protect clients.
- Creighton University School of Law (J.D., magna cum laude, 2018)
- University of South Dakota (B.S. Criminal Justice, magna cum laude, 2015)
- Nebraska (2018: Sustaining Member)
- U.S. District Court, District of Nebraska (2018)
In its newly released 2023 edition, The Best Lawyers in America® has recognized 44 McGrath North attorneys in the full range of specialty practice areas key to supporting businesses of all sizes across a broad range of industries, and 28 attorneys have been recognized for 10 years or more. Of these attorneys recognized based on peer-review surveys, seven were named “Lawyer of the Year.” This honor is awarded to only one attorney with the highest overall peer-feedback for a specific practice area and geographic location.
Nebraska is currently one of six states that imposes an inheritance tax when a resident of the state passes away. The inheritance tax does not currently apply to transfers to a surviving spouse. However, for transfers to other immediate family members (e.g., children, grandchildren, siblings, parents, etc.), the inheritance tax rate is 1% on the fair market value of the property that passes to each applicable beneficiary over an exemption amount of $40,000 per beneficiary. If any assets pass to more remote relatives (such as aunts, uncles, nieces, and nephews), the inheritance tax rate is 13% on such transfers over a $15,000 exemption amount per beneficiary. For transfers to unrelated persons, the inheritance tax rate is 18% on transfers over a $10,000 exemption amount.
With 2021 coming to a close, many of us start thinking of items we wanted to get done this year. For many, getting their estate plan in order is one of those items. Year-end is a great time to reflect on life changes that happened over the past twelve months to ensure your estate plan adequately meets your needs and concerns. Here are some items to consider as your review these documents:
- Nebraska State Bar Association
- Omaha Bar Association
- Creighton University Law Review – Student Articles Editor
- Creighton University School of Law: CALI Award – Business Planning
- Listed: “Best Lawyers: Ones to Watch”, Tax Law and Trusts and Estates, 2023
- Related Practices
- Business and Corporate
- Tax, Trusts and Estates
- Related Industries