Scott H. Malin
Offering value-added counsel for high-net worth clients and closely held businesses, savvy navigation of the ever-changing tax landscape, and sophisticated tax planning techniques, Scott Malin assists with the intergenerational transfer of wealth structured to reduce tax implications for his clients’ businesses and their families.
Scott’s Wealth Strategies practice focuses on business succession planning, estate planning, tax planning and charitable planning for individuals, privately held businesses and families. Scott counsels clients on the preservation and transfer of wealth in a tax-efficient manner and advises business owners on the transition of ownership, management and control of private businesses.
According to Chambers USA, which ranks the top U.S. lawyers and law firms, fellow attorneys say about Scott: “He understands the sophisticated issues in this area,” and “He is a really smart lawyer with many good business-related clients.”
A member of Lathrop Gage’s Executive Committee, Scott also serves as a Deputy Managing Partner for the firm. Additionally, he is an Adjunct Professor in Washington University School of Law’s Master of Laws (LL.M.) in Taxation program, where he teaches a class in Closely Held Business and Succession Planning.
Scott is a frequent lecturer and speaker on succession planning, estate planning and tax issues for various organizations including The Missouri Bar, The Bar Association of Metropolitan St. Louis, and the University of Missouri - Kansas City. He has authored articles for such publications as Estate Planning, the Journal of Taxation, The St. Louis Bar Journal, Probate & Property, and Practical Tax Strategies, and has been interviewed about business succession planning strategies for closely held businesses and general business law by the St. Louis Business Journal and St. Louis Post-Dispatch.
- Worked with family business owners for orderly transition of ownership to second generation while minimizing estate and gift tax. Also restructured the business to change the tax status to subchapter S corporation and reduce the potential income tax liability to the family.
- Worked with three generations of family members, many of whom were involved in the business, to structure a transaction and buy-sell agreement to the satisfaction of all owners. The terms of the agreement addressed the transition of business management and ownership to ensure orderly succession of the business.
- Worked with wealthy individual to substantially reduce estate taxes by creating various partnerships, grantor retained annuity trusts, installment sale of assets to a grantor trust, and split interest purchase of a residence, along with life insurance planning.
- Handled estate tax audit for estate with significant assets. Audit related to valuation of several closely held business interests, which included the sale of interests to a grantor trust and the discounted valuation of the promissory note.
- Oversaw the sale of a family-owned business valued at $100 million. Work included pre-sale planning involving the creation of trusts and transfer of assets to ensure significant estate tax savings for the client.
- Restructured businesses to facilitate intergenerational transfers of wealth, including buy-out provisions, for a high-net worth family who owns multiple companies and several parcels of related real estate.
- U.S. District Court for the Northern District of Illinois
- U.S. Tax Court
- Scott is temporarily authorized to practice in Colorado pending admission under C.R.C.P. 205.6.
- St. Louis Small Business Monthly, “100 St. Louisans You Should Know to Succeed in Business,” 2019
- The Best Lawyers in America®, 2010-2020, “Lawyer of the Year” - for Closely Held Companies and Family Business Law - St. Louis, 2018, 2020
- Chambers High Net Worth Guide, “Leading Practitioner of Private Wealth Law,” 2017-2019
- Missouri & Kansas Super Lawyers, 2005-2018; “Top 50,” 2013-2017; “Top 100,” 2011-2012, 2014-2017
- Martindale-Hubbell® “AV” Rating
- The Supreme Court of Missouri, Disciplinary Hearing Officer
- American Bar Association, Real Property, Trust and Estate Law Section
- The American College of Trust and Estate Counsel, Business Planning Committee; Estate and Gift Tax Committee
- The Bar Association of Metropolitan St. Louis, Probate and Trust Law Steering Committee, Past President
- Estate Planning Council of St. Louis
- Illinois State Bar Association
- The Missouri Bar, Probate and Trust Committee
- Covenant Place, Executive Committee; Board of Directors, Member and Past President
- Productive Living Board, Board of Directors
- The Salvation Army, St. Louis Regional Advisory Board, Past Member
- St. Louis Children’s Hospital Foundation, Legacy Advisor
- Author, New Tax Provisions Significantly Impact Treatment of Trusts in Divorce, Lathrop Gage Legal Alert, March 2019
- Co-Author, The Tax Cuts and Jobs Act of 2017, Lathrop Gage Legal Alert, December 2017
- Co-Author, Treasury Department Issues Proposed Regulations on Valuation Discounts, Lathrop Gage Legal Alert, August 2016
- Author, Countdown to 2013: Uncertainty Requires Flexibility in Estate Planning, Life & Health Advisor, April 2012
- Co-Author, The Fundamentals of Business Succession Planning, The St. Louis Bar Journal, Fall 2003
- Author, Fiduciary Income Tax Issues for Closely Held Business Interests, Probate & Property, March/April 2003
- Author, Self-Canceling Installment Notes Maintain Estate Planning Usefulness, Practical Tax Strategies, September 2000
- Author, Strategies for Handling Difficult Fiduciary Income Tax Issues, Estate Planning, November 1998
- Author, Asset Management Issues, The St. Louis Bar Journal, Winter 1997
- Author, Planning for The Allocation of Administration Expenses to Income Under Hubert, Journal of Taxation, April 1996
- Author, Crummey Withdrawal Rights: Watch Your Step, Probate & Property, March/April 1996
- Author, Sales Mortgages, Leases and Exchanges, Chapter 6 of Estate Administration, The Missouri Bar CLE
- Co-Presenter, “A Year to Digest: Transfer Tax Provisions of the Tax Cuts and Jobs Act,” St. Louis Year-End Update & Open House, November 2018
- Presenter, “Planning in an Uncertain Environment,” St. Louis Year-End Update & Open House, November 2017
- Presenter, “Recent Developments and Tax Planning for 2017,” St. Louis Year-End Update & Open House, November 2016
- Presenter, “Making Business Planning Part of the Estate Plan,” The Missouri Bar Annual Meeting, St. Louis, Missouri, September 22, 2016
- Presenter, “Fundamentals of Estate Planning,” St. Louis Year-End Update & Open House, November 2015
- Presenter, St. Louis Year-End Update & Open House, November 2014
- Presenter, St. Louis Year-End Update & Open House, November 2013
- Presenter, St. Louis Year-End Update & Open House, November 2012
- Presenter, “Everything You Need To Know About Shareholder Agreements,” The Bar Association of Metropolitan St. Louis, June 2009
- April 2, 2019
- April 13, 2016
- July 2, 2015
- June 16, 2015
- February 27, 2015
- July 6, 2012
- November 8, 2011
- August 15, 2019
- Lathrop Gage, Three Private Wealth Attorneys Receive Adulation Among Chambers High Net Worth RankingsAugust 15, 2019
- November 14, 2018
- August 15, 2018
- July 25, 2018
- July 23, 2018
- November 9, 2017
- Three Lathrop Gage Attorneys Recognized as Leading Practitioners of Private Wealth Law by Chambers USA in High Net Worth GuideOctober 20, 2017
- August 15, 2017
- August 16, 2016
- October 14, 2013
- August 15, 2013
- October 15, 2012
- August 22, 2012
- November 1, 2011
- August 30, 2011
- October 13, 2010
- August 6, 2010
- January 29, 2010
- August 3, 2009
- June 12, 2009
- New Guidance Issued for Tax-Exempt Social Welfare Organizations Regarding Candidate-Related Political Activities12/11/2013
- IRS Report Regarding Use of Inappropriate Criteria to Review Exemption Applications Sheds Light on IRS’s View of Political Campaign Intervention Activities7/25/2013
- Transitional Relief for Small Organizations Seeking Retroactive Reinstatement of Exempt Status Set to Expire Soon11/26/2012
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Washington University School of Law, J.D., 1989
- Order of the Coif
- Washington University Law Quarterly, Editorial Staff 1987-1989
Indiana University, B.S., Accounting, 1986