Rachel E. Harrell

Trusts and Estates Attorney
Ward and Smith, P.A.
Email reharrell@wardandsmith.com
919.277-9149 Fax 919.277.9177
Post Office Box 33009, Raleigh, NC 27636-3009

Rachel is a trusted advisor to clients looking to secure and make sound financial decisions about their future. She brings a holistic approach to her work, assisting individuals and businesses in a variety of trusts and estates matters.  With a Master of Laws in taxation, Rachel is well-versed in a wide range of tax-related issues involving estate and gift tax, asset protection, and preserving and transferring wealth to future generations. 

Education

  • LL.M., Taxation, University of Florida – Fredric G. Levin College of Law, 2012
  • J.D., summa cum laude, North Carolina Central University School of Law, 2011
  • B.A., University of North Carolina at Chapel Hill, 2008

Representative Experience

Rachel frequently counsels clients on the following areas:

  • Drafting and Implementing estate planning documents, including Wills, Revocable Trusts, Durable Powers of Attorney, Health Care Powers of Attorney, Living Wills;
  • Drafting and Implementing various types of Irrevocable Trusts to facilitate estate, tax, and succession planning for both individuals and businesses including Generation Skipping Trusts ("GST") and Spousal Lifetime Access Trusts ("SLAT"), Intentionally Defective Grantor Trusts ("IDGT") and Irrevocable Life Insurance Trusts ("ILIT");
  • Preparation of gift and estate tax returns;
  • Probate and Trust Administration;
  • Trust Modification and Decanting;
  • Consulting with clients on the formation of business entities including Limited Liability Companies ("LLC") and Family Limited Partnerships ("FLP") to implement wealth transfer techniques; and
  • Income Tax Planning for Trusts and Estates.

Professional and Community Affiliations

  • The American Bar Association
  • North Carolina Bar Association
  • Wake County Bar Association

Admitted to Practice

  • North Carolina, 2011

About Me

Rachel is a Raleigh native and, in her free time, enjoys spending time with her husband, two daughters, and their dog.  She is an avid reader and enjoys spending as much time outside as possible.

An attorney‑client relationship may only be established through direct attorney‑to‑client communication that is confirmed by the execution of an engagement agreement. The content of any unsolicited email sent to Ward and Smith, P.A., or to any of its attorneys at an email address available on this website, will not create an attorney‑client relationship and the contents of such unsolicited email shall not be considered confidential. Therefore, do not use this website or the email addresses available on this website to provide confidential information about yourself or a legal matter to Ward and Smith or any of its attorneys.

  • American Board of Trial Advocates
  • Legal Elite Business North Carolina 2021
  • Super Lawyers 2021
  • Recognized by Best Lawyers 2022
  • U.S. News Best Lawyers 2022

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