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McCullen Presents at NCBA 2026 Advanced Estate Planning Survey Course

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Chadwick I. McCullen, a shareholder at Young Moore and Henderson, P.A., recently co-presented a session at the North Carolina Bar Association’s 2026 Advanced Estate Planning Survey Course held on May 8, 2026.

Chad presented “OB3 Act Updates for Estate Planners” alongside Michael J. Moyer of Bank of America Private Bank.

The session examined the impact of the “One Big Beautiful Bill” Act (OB3), signed into law on July 4, 2025, which permanently increases the federal estate, gift, and generation-skipping transfer tax exemption beginning in 2026. The presentation focused on how the legislation affects estate and trust planning strategies for high-net-worth individuals, families, and business owners.

Topics included sophisticated estate planning techniques involving dynasty trusts, grantor retained annuity trusts (GRATs), and spousal lifetime access trusts (SLATs). The speakers also addressed significant income and business tax law changes affecting wealth transfer, business succession, and investment planning including updates related to qualified small business stock (QSBS), state and local tax (SALT) provisions, and business investment incentives.

Chad focuses his practice on estate planning and administration, asset protection, business law, and commercial real estate matters. He is a Board Certified Specialist in Estate Planning and Probate Law and is recognized in both The Best Lawyers in America© and Business North Carolina’s Legal Elite™.

About Young Moore and Henderson, P.A.

Young Moore and Henderson, P.A. is a civil law firm in Raleigh, North Carolina representing clients in a variety of litigation and transactional matters. Firm attorneys have extensive experience in the following areas: Administrative Law; Appellate Practice; Business Law & Litigation; Condemnation; Construction Law; Education Law; Employment Law & Litigation; Estate Planning & Estate Litigation; Health Care; Insurance Law; Licensing Boards and Commissions; Medical Malpractice Defense; Nursing Home/Long Term Care Litigation; Product Liability; Professional Liability; Real Estate; Retail and Premises Liability; State & Local Tax; Tax-Exempt Organizations and Charitable Entities; Trucking and Transportation; and Workers’ Compensation.

Related links:
Trusts, Estates & Wealth Preservation Business & Administrative Law State & Local Tax Controversy

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