T. Heyward Carter, Jr.

Practice Areas

Conservation and Preservation Easements
Estate Administration
Estate Planning
Exempt Organizations
Tax Free Exchanges
Trust Administration


1971, South Carolina


Charleston, South Carolina


  • University of Florida (LL.M., in Taxation), 1977
  • University of Virginia (J.D.), 1971
  • Universite de Montpellier, France and Davidson College (B.A.), 1968


  • Member of the South Carolina Bar since 1971
  • Fellow, American College of Trust and Estate Counsel (State Chair 1996-2001)
  • Fellow, American College of Tax Counsel
  • “Best Lawyers in America”, (1993 – present)
    • Estate Planning and Probate Law
    • Taxation Law
  • Author, “The Application of Section 2032A to the Valuation of Timberland for Federal Estate Tax Purposes”, SC Law Review, (September 1987)
  • Past President, Charleston Estate Planning Council
  • Past President, Charleston Tax Council (1996-1997)
  • Past President, Historic Charleston Foundation
  • Past President, Lowcountry Open Land Trust
  • Past President, Carolina Art Association
  • Vice Chair, Charleston County Greenbelt Bank