Adam prepares wills, trusts, and other estate planning documents that help clients minimize the tax and related costs of transferring wealth to younger generations, and helps devise succession planning strategies to preserve the value of family-owned businesses through multiple generations. Adam also works with trustees and beneficiaries to modify existing trusts to adapt to changing laws and circumstances. He is a Board Certified Specialist in Estate Planning from the North Carolina Board of Legal Specialization.

Learn more about this practice area

Adam helps families form private foundations, charitable trusts, and other nonprofit organizations, and provides advice on how to structure charitable gifts to maximize the tax benefits of philanthropic activity. Adam also helps nonprofits in compliance matters, with a particular focus on working within tax rules that limit the ways in which charities can participate in the political process.

Learn more about this practice area

Adam defends clients in IRS and state tax audits, and represents taxpayers in administrative appeals and litigation seeking the refund or abatement of taxes and penalties assessed in audit proceedings. Adam’s previous successes include obtaining favorable settlements or decisions in cases involving conservation easements, cigarette and tobacco taxes, real estate losses, and federal estate tax matters.

Learn more about this practice area

Adam helps clients to understand the complicated federal and state tax laws impacting their businesses, and provides practical advice on how to structure business transactions – including start-ups, joint ventures, mergers and acquisitions, divisions, and liquidations – in the most tax-efficient way possible. Adam also prepares legal documents requisite to the formation of new entities, including corporations, limited partnerships, and LLCs, and drafts and negotiates key governance documents, such as operating agreements, bylaws, and shareholder or buy-sell agreements. 

Learn more about this practice area

Selected by his peers for inclusion in The Best Lawyers in America© in Trusts and Estates (2018-2020); Greensboro "Lawyer of the Year" in Trusts and Estates (2019)

Recognized in North Carolina Super Lawyers (Thomson Reuters) as a “Rising Star” in Estate and Probate Law (2014-2019)

Recognized by his peers for inclusion in Business North Carolina's "Legal Elite" in Tax and Estate Planning Law (2014-2019); Young Guns (2018)

Board Certified Specialist in Estate Planning by the North Carolina Board of Legal Specialization 

Named to Triad Business Journal's "40 Leaders Under 40" (2017)

Graduate, Leadership Greensboro (2016)

Member, Board of Directors, UNC Law Foundation (2015-present)

Member, Board of Directors, United Way of Greater Greensboro (2017-present)

Member, Board of Directors, Green Hill Center for North Carolina Art (2011-2017)

Member, Board of Directors, Ten Thousand Villages of Greensboro (2012-2014)

Volunteer, Greensboro Women's Resource Center Attorney Hotline (2007-present)

Assistant Poetry Editor, StorySouth magazine (2008-2013)

Sumner Elementary School Male Mentor Program (2008-2010)

Co-presenter (with Tony Barwick), "Opportunities for Developers under the Federal Opportunity Zone Program," Carolina Inn, Chapel Hill, NC, April 2, 2019

Co-presenter (with Beth Langley and Sue Young), "What CEOs Need to Know Now from an Outside General Counsel," Business NC CEO Summit, Pinehurst, NC, April 2019

Presenter, "Choice of Entity After the Tax Cuts and Jobs Act," 2019 NCBA Business Law Institute, Pinehurst, NC, February 15, 2019

Co-author (with Tony Barwick and John Cross), "Investing In Qualified Opportunity Funds," Triad Business Journal, October 31, 2018 

Co-author (with Camden Betz, Beth Langley, and Joey Ponzi), Hurricane Florence Disaster Recovery FAQ, September 21, 2018

Panelist, "What's New in the World of Charitable Giving," Wake County and Durham/Chapel Hill Estate Planning Councils meeting, Raleigh, NC, May 2018

Panelist, "Creating a Legacy that Lasts: Thoughts on Succession Planning," US Trust event, Greensboro, N.C., June 2017

Public Companies and Private Foundations: Tax Pitfalls For Insider Gifts," Tax Assessments, N.C. Bar Association, February 2013

"New Law Requires Department of Revenue to Adopt 'Rules' on Combined Reporting," Tax Assessments, N.C. Bar Association, September 2012

Presenter, Estate and Charitable Planning Opportunities in the Sale of a Business, UNC Festival of Legal Learning, February 2012

Panelist, Marketing, Financing and Legal Advice for Creative Businesses, Southern Entrepreneurship in the Arts Conference, UNC-Greensboro, February 2012

Presenter, "Choosing the Right Entity for Your New Practice," N.C. Bar Association Solo/Small Firm Conference, November 18, 2011

Presenter, "Charitable Giving Structures," Watauga County Community Foundation, September 23, 2011

"The Evolving Estate, Gift, and Generation-Skipping Transfer Tax System," Society of Financial Services Professionals, January 18, 2011

Seminar, "Legal Developments Affecting Green Building: From Cap-and-Trade to Stimulus Grants," Commercial Real Estate Sustainable Forum (Greensboro, 2010)

Co-author, Stock Purchase Agreement Form, N.C. Bar Association Business Law Section's Forms Project, 2009

In Search of the Welcome Mat: The Scope of Statutory Federal Question Jurisdiction After Grable & Sons Metal Products v. Darue Engineering & Manufacturing, 84 N.C. L. Rev. 1394, 2006

An Eastern North Carolina native, I grew up in Wilson, but finished high school in Durham, where I graduated from the North Carolina School of Science and Math. My first career goal was to be a famous poet (an oxymoron), and I studied creative writing in the Master of Fine Arts program at UNC-Greensboro before law school.

In my spare time, I enjoy reading, cooking, traveling, and spending time with my wife (Melissa), my two boys (Grady and John Harper), and the menagerie of dogs and cats we’ve rescued.

The subjects I deal with every day – death, taxes, corporate structure – are foreign and frightening to most people. I try to serve as an interpreter and a guide, helping people understand the laws that affect their lives, so they can make informed decisions about their businesses and their families.

Recent Publications & Media

Investing in Qualified Opportunity Funds

Insight
/
November 7, 2018
Article as published by the Triad Business Journal on Oct. 31, 2018, copied here with permission. Business Journal subscribers may view the article here . The Tax Cuts and Jobs Act signed on Dec. 22, 2017, amended the tax code to encourage economic...(read more)

Speaking Engagements

May 23, 2019

Brooks Pierce Partners Present on Federal Opportunity Zone Program

Brooks Pierce partners Tony Barwick and Adam Tarleton recently presented on “Opportunities for Developers under the Federal Opportunity Zone Program.” The event was hosted by Dwight Bassett, the economic development director for the town of Chapel Hill, at the Carolina Inn on April 2. The...Read more
April 23, 2019

Brooks Pierce Partners Speak at Business North Carolina CEO Summit

Brooks Pierce partners Beth Langley, Adam Tarleton and Sue Young recently spoke at the Business North Carolina CEO Summit, held April 1 and 2 at Pinehurst Resort. Langley, Tarleton and Young’s presentation, entitled “What CEOs Need to Know Now from an Outside General Counsel,” provided an overview...Read more
February 6, 2019

Adam Tarleton to Present on Tax Law Changes

Brooks Pierce attorney Adam Tarleton will present at the 2019 North Carolina Bar Association Business Law and International Law & Practice Sections annual meeting in Pinehurst, North Carolina on Feb. 15. Tarleton’s presentation, entitled “Choice of Entity After the Tax Cuts and Jobs Act,” will...Read more

Recognitions

The 2020 edition of The Best Lawyers in America © recognized 55 Brooks Pierce attorneys as industry...(read more)
Forty-four Brooks Pierce attorneys have been recognized in the 2019 edition of North Carolina Super...(read more)
Twenty-five Brooks Pierce attorneys have been recognized by their peers for inclusion in the 2019...(read more)
The 2019 edition of The Best Lawyers in America © recognized 55 Brooks Pierce attorneys as industry...(read more)
Thirty-eight Brooks Pierce attorneys have been recognized in the 2018 edition of North Carolina...(read more)
Twenty-five Brooks Pierce attorneys have been recognized by their peers for inclusion in the 2018...(read more)
The 2018 edition of The Best Lawyers in America © recognized 54 Brooks Pierce attorneys as industry...(read more)
Thirty-eight Brooks Pierce attorneys have been recognized in the 2017 edition of North Carolina...(read more)
Thirteen Brooks Pierce attorneys have been recognized by their peers for inclusion in the 2017...(read more)
Thirty-six Brooks Pierce attorneys have been recognized in the 2016 edition of North Carolina Super...(read more)
Thirteen Brooks Pierce attorneys have been recognized by their peers for inclusion in the 2016...(read more)
Thirty-six Brooks Pierce attorneys have been recognized in the 2015 edition of North Carolina Super...(read more)
Sixteen Brooks Pierce attorneys have been recognized by their peers for inclusion in the 2015...(read more)
Brooks Pierce recently recognized the firm’s attorneys who made significant contributions to pro...(read more)
Business North Carolina magazine publishes annually the “Legal Elite,” lawyers throughout the state...(read more)
Brooks Pierce is pleased to announce that 39 lawyers, representing 46% of the firm’s attorneys,...(read more)

Recent Publications & Media

Investing in Qualified Opportunity Funds

Insight
/
November 7, 2018
Article as published by the Triad Business Journal on Oct. 31, 2018, copied here with permission. Business Journal subscribers may view the article here . The Tax Cuts and Jobs Act signed on Dec. 22, 2017, amended the tax code to encourage economic...(read more)

Hurricane Florence Disaster Recovery FAQ

Insight
/
September 21, 2018
Our thoughts are with the individuals and businesses affected by Hurricane Florence. The Brooks Pierce team would like to help provide some peace of mind during this time of recovery. We hope the information below will be helpful to you as you work...(read more)
Congratulatory lights

Four Brooks Pierce Attorneys Selected as Partners

Firm News
/
January 15, 2014
Brooks, Pierce, McLendon, Humphrey & Leonard, LLP is pleased to announce that four attorneys have recently been selected to become the newest partners of the firm. These exemplary lawyers are Anna Pond McLamb, D.J. O’Brien, Charn Reid and Adam...(read more)
Flowering Dogwood Branch

Brooks Pierce Attorneys Participate in Public Service Day

Firm News
/
April 4, 2008
The North Carolina Bar Association's first statewide Public Service Day was held Friday, April 4, 2008. More than 700 lawyers volunteered to provide free legal information at eight call centers statewide. Brooks Pierce attorney Kearns Davis chaired...(read more)