Ronald Cresswell has vast experience advising, teaching and writing about tax and estate planning. Listed in the “Trusts and Estates” section of The Best Lawyers in America, Mr. Cresswell plans, drafts, and implements estate planning documents, including wills, prenuptial and postnuptial agreements, life insurance trusts, qualified personal residence trusts, grantor retained annuity trusts, family limited partnerships, and charitable estate trusts. He also works on trust administration, including probate of wills, preparation of federal estate tax returns, and representation of fiduciaries and beneficiaries in connection with controversies in the probate and estate and gift tax areas, including will contests, fiduciary litigation, and modification and termination of irrevocable trusts.
In addition, Mr. Cresswell assists clients in audit controversies with the Internal Revenue Service regarding estate and gift tax returns and trust law, federal tax law, and Medicaid aspects of the settlement of personal injury cases, including Section 142 trusts, special needs trusts, structured settlements, qualified settlement funds, and treasury bond trusts.
Education
- LL.M., Taxation, Georgetown University Law Center, 1970
- J.D., The University of Texas School of Law, 1967
- B.A., The University of Texas at Austin, 1964
Bar Admissions
Publications & Presentations
- Author/speaker, “What You Need To Know About The New Medicare Set Aside Rules and Their Impact Upon SNTs [Special Needs Trusts]”, Austin, Texas (2008)
- Author/speaker, “Estate Planning for the Incapacitated Family Member,” Changes and Trends Affecting Special Needs Trust Seminar, The University of Texas School of Law and the Wealth Management and Trust Division of the Texas Bankers Association, Austin, Texas (2008)
- Publications, "Management of Settlement Funds Awarded to Minors and Incapacitated Persons" appearing in Volume 40 of the State of Texas Bar Litigation Section publication of The Advocate (2007).
- Author/speaker, "Planning Pitfalls Involving Special Needs Trusts and How To Avoid Them," Special Needs Trust Seminar, Austin, Texas (2007)
- Author/speaker, "Overview of The New Texas Franchise/Margin Tax," Dallas Bar Association Probate Section (2006).
- Author/speaker, "Everything that Can Go Wrong with SNTs and How to Fix It," Special Needs Trust Seminar, The University of Texas School of Law and the Trust Financial Services Division of the Texas Bankers Association, Austin, Texas (2005; 2006)
- Author/speaker, "Elder Law – Current Developments," Houston Estate Planning and Tax Forum (2003).
- Author/speaker, “Recent Developments Affecting GRITs, GRATs and GRUTs,” The Center for American and International Law, 41st Annual Institute on Wills and Probate, Dallas , Texas (2002).
- Author/speaker, “Court Created Section 142 and Section 867 Trusts; Special Needs Trusts; and ARC of Texas Master Pooled Trusts,” Intermediate Guardianship Seminar, Fort Worth , Texas (2002).
- Author/speaker, “Using Incentive Clauses to Influence Behavior,” Estate Planning Council of North Texas, Plano , Texas (2002).
- Author/speaker, “What Every Lawyer Really Needs to Know about Estate Planning under the 2001 Tax Reform Act,” Real Estate, Probate and Trust Law Section, State Bar of Texas, Dallas, Texas (2002).
- Author, “Texas Practice Guide: Wills, Trusts, and Estate Planning,” (West Publishing, 2000).
- Author/speaker, “Elder Law–Drafting the Special Needs Trust–Disabled Children–Medicaid Qualification Issues and Miller Trusts,” State Bar of Texas Advanced Drafting: Estate Planning and Probate Course (1999).
- Author/speaker, “How to Have Your Cake and Eat It, Too: GRITS, GRATS, and GRUTS,” The Southwestern Legal Foundation Institute on Wills and Probate (1999).
- Author/speaker, "Estate Planning for Mid-Sized Estates," State Bar of Texas Advanced Estate Planning and Probate Course (1998).
- Author/speaker, "GRITS/GRATS/GRUTS and Other Alphabet Soup Planning Techniques," Advanced Estate Planning Conference, Texas Society of Certified Public Accountants (1996).
- Author/speaker, "Drafting for Special Circumstances: Special Needs Trusts; Miller Trusts; Trusts for Medically Disabled Adult Child; Related Elder Law Issues," State Bar of Texas Advanced Estate Planning and Probate Course (1996).
- Author/speaker, “Planning and Drafting for Noncharitable Split Interest Trusts: QPRTs, GRATs and GRUTs,” 42nd Annual Taxation Conference, University of Texas School of Law (1994).
- Author/speaker, "Medicaid Eligibility and Special Needs Trusts After OBRA '93 and Other Elder Law Matters," State Bar of Texas Advanced Estate Planning and Probate Course (1994).
- Author/speaker, "House GRITs," State Bar of Texas Advanced Drafting: Estate Planning and Probate Course (1992).
- Author/speaker, "Subtleties in the Sophisticated Use of Revocable Living Trusts," Southwestern Legal Foundation (1991).
- Chairman, State Bar of Texas Practice Skills Course, "Wills & Probate," (1989 and 1990).
- Author/speaker, "Revocable Inter Vivos Trusts and Other Disability Planning Tools," State Bar of Texas Advanced Estate Planning and Probate Course (1990).
Professional History
- Partner, Locke Lord LLP
- Former tax attorney, Office of Chief Counsel, Internal Revenue Service, Washington, D.C.
- Former attorney-advisor to Judge Samuel B. Sterrett, United States Tax Court, Washington, D.C.
Professional Affiliations & Achievements
- Listed, "Trusts and Estates" section, The Best Lawyers in America
- Named, "The Best Lawyers in Dallas", D Magazine
- Listed, "Texas Super Lawyer", Texas Monthly Magazine
- Listed, LexisNexis Martindale-Hubbell Top Lawyers (2010)
- Listed, Who's Who in American Law
- Named, The Best Lawyers in America
- Non-Profit Law
- Trusts and Estates
- Former President, Dallas Estate Planning Council
- Former Chairman, Probate, Trusts & Estate Section, Dallas Bar Association
- Fellow, American College of Trust and Estate Counsel
- Former Adjunct Professor, Southern Methodist University School of Law
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Related Practice Areas
Board Certifications
Estate Planning and Probate Law, Texas Board of Legal Specialization
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