Gary L. Fletcher
Gary L. Fletcher

Senior Partner

    Overview

    Gary L. Fletcher joined Frazer Ryan Goldberg & Arnold LLP as a Senior Partner in 2024 after 35 years practicing at Nystedt & Fletcher PLLC. He is both an Attorney and a CPA.

    Gary is a Fellow of the American College of Trust and Estate Counsel (ACTEC), where he serves as a member of the Asset Protection and Fiduciary Income Tax Committees. His practice focuses on estate, gift, and income taxation, with a concentration in wealth and estate planning and preservation, tax, trust formation and administration, charitable gift planning, complex business transactions and trust, probate, and select commercial litigation, including mediation, alternative dispute resolution and representation before state and federal courts and administrative agencies.

    Gary is a graduate of the University of Arizona James E. Rogers College of Law, where he was a published member of the Arizona Law Review and subsequently served as a Note and Comment Editor on the Editorial Board. He served as a legislative intern for the Arizona House of Representatives Ways and Means Committee between undergrad and law school (Spring, 1986). Gary has served on the Board of Directors of Casa de los Ninos for the past 18 years and as President of the Casa de los Ninos Foundation from 2008 to 2015. He was a member of the Arizona State Bar Probate and Trust Executive Council from 2013 through 2019, where he served as Treasurer and was active on the Council’s subcommittee advocating for Probate and Trust Section concerns regarding the legislation recently enacted as the Arizona Limited Liability Company Act. Gary currently serves on the State Bar of Arizona Business Section Executive Council and the State Bar of Arizona Tax Section Executive Council. He is a frequent national speaker on the Corporate Transparency Act before ACTEC and other professional organizations.

    Gary’s leisure time (when not speaking on the CTA) is spent with family including his wife, three children ranging in age from 30 to 13 (yes, you read that correctly), and one grandchild.

    Practice Areas

    Honors & Awards

    • American College of Trust and Estate Counsel (ACTEC), Fellow
    • University of Arizona Law Review – Published, 1989, Note and Comment Editor
    • Arizona House of Representatives, Ways & Means Committee, 1986, Legislative Intern,
    • Phi Alpha Delta

    Bar & Court Admissions

    • Arizona, 1989
    • U.S. Tax Court, 1989
    • U.S. District Court, District of Arizona, 1989

    Education

    • J.D., Cum Laude, University of Arizona James E. Rogers College of Law, 1989
    • B.S.B.A., with High Distinction, Accounting, University of Arizona, 1985

    Professional Memberships

    • State Bar of Arizona (Member, Probate, Business & Tax Sections)
    • Pima County Bar Association
    • American Bar Association (Member Real Property, Trust & Estate, Tax & Business Sections)
    • American College of Trust and Estate Counsel (ACTEC), Fellow
    • Southern Arizona Estate Planning Council
    • Stephen W. Phillips Tucson Tax Study Group
    • American Academy of Attorney – Certified Public Accountants

    Articles & Presentations

    • Upcoming – New York Society of CPAs – December 12, 2024 – Corporate Transparency Act
    • Upcoming – NYU Annual Tax Institute – November 22, 2024 – Corporate Transparency Act
    • Upcoming – Arizona Society of CPAS, Converge Annual Conference, Phoenix, AZ – October 17, 2024 – Corporate Transparency Act
    • Upcoming – National Academy of Elder Law Attorneys – Symposium, Phoenix, AZ – September 27, 2024 – Corporate Transparency Act
    • Upcoming – Independent Trustee Association – Webinar – September/October 2024 – Corporate Transparency Act
    • Upcoming – Society of Financial Service Professionals – Webinar – September 11, 2024 – Corporate Transparency Act
    • Chicago Bar Probate & Trust Section – Live, Wheaton Illinois, August 27, 2024 – Corporate Transparency Act
    • State Bar of Arizona Annual Convention – Probate & Trust/ACTEC Session – Phoenix, AZ June 14, 2024 – Corporate Transparency Act
    • FINCEN FAQ Update – ACTEC FATF – ACTEC Annual Summer Meeting, Toronto, June 2024
    • ACTEC – Corporate Transparency Act – Webinar, Co-presenter with Missouri ACTEC Fellow Steve Gorin – April 29, 2024
    • UCLA CEB 46th Annual Estate Planning Institute – April 17, 2024 – Corporate Transparency Act & Estate Planning
    • ACTEC – Gao Update Study on CTA – Expansion of Trust Reporting – ACTEC Annual Meeting, March 2024, Phoenix, AZ
    • Arizona State Bar Association – Webinar, January 2024 – Corporate Transparency Act
    • ACTEC 2023 Webinar on Select 2023 National Meeting Topics – December 2023 – Corporate Transparency Act
    • Wealth Counsel LLC – Webinar – CTA Update – November 2023
    • Arizona Society of CPAs – Converge Annual Conference, Phoenix, AZ, November 2023 – Corporate Transparency Act
    • ACTEC SE Regional Meeting at the Greenbrier, West Virginia, September 2023 – Corporate Transparency Act
    • ALI CLE ACTEC Joint Presentation – Corporate Transparency Act, A Deep Dive, Co-presenter with ACTEC Fellows Raj Malviya and Glenn Fox, June 2023
    • ACTEC Asset Protection Committee – Update on U.S. Supreme Court Case Bartenwerfer v. Buckley – ACTEC National Summer Meeting, Washington, D.C., June 2023
    • ACTEC Professional Responsibility Committee – Corporate Transparency and Impact on Engagement Agreements and Obligations of Attorneys – ACTEC Annual Summer Meeting, Washington, D.C., June 2023
    • Wealth Counsel LLC – Webinar – February 2023 – Corporate Transparency Act – What Estate Planners Need to Know
    • ALI CLE ACTEC Joint Webinar Presentation – Corporate Transparency Act – Co-presenter with ACTEC Fellow Raj Malviya – January 2023
    • Dallas Bar Association Probate Section – Dallas, TX, January 2023 – Corporate Transparency Act
    • Southern Arizona Estate Planning Council – November 2022 – Corporate Transparency Act
    • ACTEC Asset Protection Committee – Corporate Transparency Act, FINCEN Final Rule Update – ACTEC Annual Fall Meeting, San Francisco, CA, November 2022
    • State Bar of Arizona – CLE by the Sea – Tales from the Crypt, Common Errors in Estate Planning, Co-presenter with ACTEC Fellow & Frazer Ryan Senior Partner, T.J. Ryan – Coronado, CA – July 2022
    • ACTEC Asset Protection Committee – Annual Summer Meeting, Banf, Alberta, Canada – June 2022 – Corporate Transparency Act
    • State Bar of Arizona Annual Convention – Probate & Trust/ACTEC Session – The New Arizona Limited Liability Company Act – June 2019
    • “Voluntary payment of trust fund taxes under a bankruptcy plan of reorganization” – Author – Arizona Law Review – Volume 31, Number 1, republished in CCH standard federal tax reports, Volume 76, Number 16, April 12, 1989

    Community Leadership

    • Board of Directors, Casa de los Ninos, 2006 – Current
    • Board of Directors, Casa de los Ninos Foundation, 2006 – Current – President 2008 – 2015

    Clerkships and Internships

    • Legislative intern, Arizona House of Representatives, Ways & Means Committee, 1986 (Legislative Session January – May, 1986)

    Representative Cases

    • Estate of Mason, 190 Ariz. 312, 947 P.2d 886 (Ariz. Ct. App. 1997)

    In the News