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Nikki L. Laing

Of Counsel
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Nikki L. Laing

Of Counsel
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Nikki provides sophisticated estate planning solutions to high-net-worth families, professionals, and entrepreneurs.  She advises individual and corporate fiduciaries and represents clients in probate court.

Nikki graduated with honors from Baylor Law School, where she completed its rigorous concentration in Estate Planning that included dual capstones in Trusts & Estates and Estate Administration. Known for her determination and attention to detail, she employs her unique blend of experience as a CPA, attorney, and former long-time business owner to deliver impactful outcomes for her clients.

Licensed to practice law in Texas and Arkansas, Nikki’s experience includes drafting comprehensive estate plans, guiding fiduciaries through complex estate and trust administrations, and preparing gift tax and estate tax returns. She counsels agents in the management of their principal’s matters and handles probate court proceedings for testate and intestate estates.

Nikki helps clients accomplish their wealth preservation goals by carefully coordinating with clients’ accountants, financial advisors, bankers, appraisers, and business valuation experts to realize clients’ objectives. She has secured tax savings for estate and trust beneficiaries by obtaining court approval of trust modifications and will reformations. Personally familiar with challenges faced by business owners and employers, she assists corporate clients with a variety of matters including tax compliance and business succession planning.

Committed to continuous learning, Nikki enjoys writing articles on various aspects of law and speaking at tax and legal education seminars.

In addition to being passionate about her practice areas, Nikki is a devoted wife and mother and an accomplished pianist.

Distinctions & Certifications

Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization

Certified Public Accountant, licensed by the Texas State Board of Public Accountancy

Top Ten scorer out of approximately 900 candidates on Texas CPA exam

Texas Bar Foundation, Fellow

Professional Activities

Texas Society of Certified Public Accountants, Texarkana Chapter, Past President

Real Estate, Probate & Trust Law Section of the State Bar of Texas, Member

Tax Section of the State Bar of Texas, Member

Texas Bar College, Fellow

Publications & Speeches

Author, “Portability - Take a Closer Look with the 2025 Sunset on the Horizon,” Today’s CPA, Published by the Texas Society of Certified Public Accountants, Volume 51, Number 4 (January/ February 2024).

Author and Speaker, “Not so Fast! 7 Steps for Deciding Whether and How To Discuss the Federal Estate Tax Return with the Personal Representative,” UT Law CLE, 25th Annual Estate Planning, Guardianship and Elder Law Conference, August 10, 2023, Galveston, Texas.

Author, “Don’t Miss the Boat! Using Portability as a Lifeline in the Unpredictable Seas of Gift and Estate Tax,” Real Estate, Probate, and Trust Law Reporter, Volume 61, Number 2 (Spring 2023).

Co-Presenter, “Handling Your First (or Next) Tax Case,” State Bar of Texas, March 5, 2021.

Author, “Texas Margin Tax: Is It Time for the Curtain Call?” Texas Journal of Business Law, Issue 47:1 (2017).  (Also published in Texas Tax Lawyer, Vol. 45, No. 1 (Fall 2017).)

Author, “Planner Beware: A Peculiar Exception to Traditional Texas Community Property Rules,” 8 Est. Plan. & Community Prop. L.J. 423 (2016).

Author, “The 3 Ws (Who, What, & When) of Estate Tax Penalties and Liability,” Real Estate, Probate, and Trust Law Reporter, Volume 54, No. 2 (Spring 2016).

Author and Speaker, “Expect the Unexpected: Valuation, Penalty and Liability Issues in the Context of the Federal Estate Tax,” State Bar of Texas, Tax Law in a Day, February 11, 2016, Houston, Texas.

Co-Author and Co-Presenter, “The Agent Can Do What?! Drafting Tips to Empower Agents While Protecting Principals Under Powers of Attorney,” State Bar of Texas, Estate Planning & Probate Drafting, October 8, 2015, Houston, Texas.

Author and Speaker, “Getting Your Ducks in a Row so You Don't Get Lost in the Details of Preparing Form 706,” Tax Alliance Conference 2015, June 9, 2015, Plano, Texas.

Co-Author and Co-Presenter, 2013 Austin CPA Chapter Annual Tax Conference, November 18, 2013, Austin, Texas.

Author, “Expect the Unexpected: Valuation, Penalty, and Liability Issues in the Context of the Federal Estate Tax,” Texas Tax Lawyer, Vol. 42, No. 3 (Spring 2015).

Co-Author, “IRS Alphabet Soup: Practical and Precedential Value of AODs, I.R.B.s, TAMs, & Other Guidance,” Journal of Tax Practice & Procedure, Published by CCH, a part of Wolters Kluwer, June-July 2013 Issue.

Co-Author and Co-Presenter, “Have You Ever Wondered . . .PLR, TAM, GCM, etc.,” State Bar of Texas, Advanced Estate Planning and Probate, June 27, 2013, Houston, Texas.

Co-Author and Co-Presenter, “Gift and Estate Tax Returns: Nuts, Bolt, & Some Monkey Wrenches, Too,” State Bar of Texas, Tax Law 101, August 15, 2012, Dallas, Texas.