Roger W. Madden, JD, LL.M. Of Counsel
Location Lexington, Kentucky
Roger has practiced law in Lexington since graduating with a Master’s Degree in Tax Law (LL.M.) in 1993 from New York University. This followed being awarded a B.S. in Accounting from the University of Kentucky and a law degree from Duke University.
Roger’s practice focuses on estate, asset protection, business succession and tax planning as well as estate/probate and trust administration. Roger’s “planning” practice encompasses counseling clients on (1) protecting current and future wealth from creditors, future spouses and in-laws, as well as income, estate and gift taxes, (2) passing wealth to future generations in manners that help ensure continued business success, family harmony, and financial security, and (3) business succession issues including properly structuring sales or bequests to achieve client goals that often include maximizing value, insuring continued financial security, family harmony, and asset protection. For clients interested in benefiting their church, schools or charities, Roger assists in evaluating the options available to help insure that the client’s intentions and goals are realized while the benefit to the recipient institution is maximized. Finally, Roger often addresses questions and concerns related to financial consequences of future health care issues and age-related mental decline.
In the estate and trust administration context, Roger counsels and represents executors, administrators trustees and beneficiaries of trusts and estates. Most often such representation is related to a descendant’s estate and the probate process as well as the transfer of assets not subject to probate administration. The representation likely includes guiding the executor in navigating the court process, insuring compliance with income and estate or inheritance tax obligations, and compliance with the descendant’s wishes. Alternatively, the representation may be of one or more beneficiaries and consist of helping insure that the estate or trust is administered properly, efficiently and in a manner to maximize the person’s inheritance.
Roger is AV Peer Review Rated™ by Martindale-Hubbel®. He is an adjunct professor at the University of Kentucky Gatton College of Business and Economics where he teaches graduate level tax. He also frequently lectures to medical and dental students, attorneys and CPAs, church or Social groups and client groups of Financial advisors and accounting firms. He is a member of the Ky. Bar Association’s Trusts and Estates Legislative Committee which drafts legislation to better and more efficiently serve the needs of individuals and institutions living or doing business in the Commonwealth.
Areas of Practice
- Wills & Trusts/Estate Planning
- Probate & Estate Administration
- Gift & Estate Tax Planning
- Asset Protection Planning
- Business Succession Planning
- Planning & Coordinating Business Exit Strategy
- Income Tax Planning
- Kentucky, 1993
- Duke University School of Law, Durham, North Carolina
- J.D. – 1992
- Honors: With Honors
- New York University School of Law, New York, New York
- L.L.M. – 1993
- University of Kentucky, Kentucky
- B.S. – 1989
- Honors: With Honors
- Honors: With High Distinction
- Major: Accounting
- Adjunct Professor, University of Kentucky College of Business & Economics
- Guest Lecturer, Lincoln Memorial University–DeBusk College of Osteopathic Medicine (LMU-DCOM)