SC Attorney Sinclair Thomas | Bell Carrington

Thomas G. Sinclair

Location
408 East North Street
Greenville, SC 29601

P: (864) 272-0556
F: (864) 752-1075
E: tsinclair@bellcarrington.com

Thomas G. Sinclair

Thomas G. Sinclair practices in the areas of taxation, estate planning, trusts and estates, probate, employee benefits, pension and profit-sharing plans, partnership, limited liability company and corporate law, mergers and acquisitions, and non-profit and tax-exempt organization law. He is a certified specialist in the fields of both Taxation Law and Estate Planning and Probate Law by the Supreme Court of South Carolina. He is a fellow of the American College of Trust and Estate Counsel (ACTEC). He is listed in The Best Lawyers in America in the fields of Business Organizations (including LLCs and Partnerships), Closely Held Companies and Family Business Law (Lawyer of the Year 2021 in Greenville, South Carolina), Employee Benefits (ERISA) Law (Lawyer of the Year 2022 in Greenville, South Carolina), Mergers and Acquisitions Law, Nonprofit/Charities Law, Tax Law, and Trust and Estates. He is also listed in Legal Elite of the Upstate in Greenville Business Magazine. Mr. Sinclair earned his Master in Taxation Law Degree (LL.M.) from the New York University School of Law and his Juris Doctor Degree, cum laude, from the University of South Carolina School of Law. He was a member of the South Carolina Law Review, Moot Court Bar and the Order of Wig and Robe. Mr. Sinclair was published in the South Carolina Law Review, and his article has been cited by several Circuit Courts of Appeals, one of which adopted its reasoning. He received the Albert C. Todd III Estate Planning Award. Mr. Sinclair is a member of the Greenville County Bar Association, the South Carolina Bar, the Greenville Estate Planning Council (President, 2014-2015) and the Greenville Estate Planning Study Group. He is also a member of the Probate, Estate Planning and Trust Section of the South Carolina Bar and a member and past Chair of the Tax Law Section of the South Carolina Bar.

Professional Background
December 2020 – March 2022 – Merline & Meacham, P.A.
May 2006 – November 2020 – Thomas, Fisher, Sinclair, & Edwards, P.A.
Educational Background
2006 – LL.M., New York University School of Law, Master of Laws in Taxation
2005 – J.D., University of South Carolina School of Law (cum laude)
  • Order of Wig and Robe
  • South Carolina Law Review
  • Moot Court Bar
  • CALI Awards: Legal Research; Legal Writing; Jurisdictions and Judgments; Corporations
  • Albert C. Todd, III Estate Planning Award
  • Finalist in the J. Woodrow Lewis Competition (appellate advocacy competition)
  • Phi Delta Phi

1997 – B.S., Business Administration, University of South Carolina – Spartanburg

Court Admissions
2005 – State of South Carolina
Honors
  • The Best Lawyers in America, Tax Law
  • The Best Lawyers in America, Trust and Estates
  • The Best Lawyers in America, Employee Benefits (ERISA) Law (Lawyer of the Year 2022 in Greenville, South Carolina)
  • The Best Lawyers in America, Closely Held Companies and Family Business Law (Lawyer of the Year 2021 in Greenville, South Carolina)
  • The Best Lawyers in America, Business Organizations (including LLCs and Partnerships)
  • The Best Lawyers in America, Mergers and Acquisitions Law
  • The Best Lawyers in America, Nonprofit/Charities Law
  • Legal Elite of the Upstate (2017-2021), Greenville Business Magazine (Tax & Estate)
  • Legal Elite of the Upstate (2014-2015), Greenville Business Magazine (Estate & Trust)
  • South Carolina Rising Stars list by Super Lawyers® (2014)
Professional Activities and Memberships
American Bar Association
South Carolina Bar
  • Tax Law Section (Chair, 2015-2016)
  • Probate, Estate Planning and Trust Section

Greenville County Bar Association
Greenville Estate Planning Council (President, 2014-2015)
Greenville Estate Planning Study Group
Certified Specialist in Taxation Law by the South Carolina Supreme Court
Certified Specialist in Estate Planning and Probate Law by the South Carolina Supreme Court

Professional Publications

Published in the Winter 2004 edition of the South Carolina Law Review, “Limiting the Substitute-For-Ordinary-Income Doctrine: An Analysis Through Its Most Recent Application Involving The Sale Of Future Lottery Rights” (56 S.C.L. Rev. 387);

  • Cited and adopted its reasoning by the Third Circuit Court of Appeals – Lattera v. C.I.R., 437 F.3d 399, 402 (3rd Cir. Feb.14, 2006)

 

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