Carter R. Brothers
Roanoke, VA
office 540.512.1805
mobile 540.556.9857
  • Overview
  • Services
  • Distinctions
  • Admissions
  • Memberships
  • Publications & Presentations
  • Resources
  • Results

Mr. Brothers' primary areas of practice are wills, estate planning and administration, taxation, bond finance and corporate law.


  • Williams College, B.A., 1990
  • Vanderbilt University, J.D., 1997
  • University of Florida, Masters of Law in Taxation, LL.M., 1998


  • Advising clients on income and transfer tax planning matters, including succession issues for closely held business clients and advanced gift techniques for high net worth individuals
  • Preparing and executing estate planning documents, including revocable trusts, wills, irrevocable trusts, charitable trusts, advance medical directives, and powers of attorney, and assisting with the implementation of the estate plan, including the funding of trusts and the preparation of beneficiary designations for retirement benefits
  • Advising and assisting individual and corporate fiduciaries with trust and estate administration and state fiduciary issues, including the preparation of state and federal tax returns and local court filings
  • Counseling and advising charitable organizations on tax-exempt issues, ranging from the application for tax-exemption to securing tax-exempt bond financing
  • Serving as bond counsel to Virginia localities and authorities on tax-exempt and taxable bond issues
  • Representing closely held business clients on various matters including the initial organization of the entity, business succession planning and the eventual sale of the business
Banking & Finance Law Closely Held Business Services Corporate & Business Law Federal Taxation Private Client Services Public & Project Finance Wills, Estates & Trusts


  • Selected by his peers for inclusion in The Best Lawyers in America in the areas of Commercial Finance Law and Trusts & Estates Law


  • Virginia State Bar
  • Tennessee State Bar


  • Past Chair, Virginia State Bar, Trusts & Estates Section Board of Governors
  • Roanoke Bar Association
  • Roanoke Valley Estate Planning Council
  • National Association of Bond Lawyers
  • Nashville Bar Association Estate Planning Committee, Past Chair

Publications & Presentations

  • Speaker, "An Estate Planner's Perspective on Recent Tax Developments -- The Year in Review," Virginia CLE's 32nd Annual Trusts and Estates Seminar, October 2013
  • "Drafting Effective Wills and Trusts," National Business Institute, June 2006
  • "Five Questions to Ask Before Structuring Tort Recovery for a Disabled Client," VSB Litigation News, Spring 2006
  • "The Probate Process From Start to Finish in Virginia," National Business Institute, June 2003
Numerous Spilman Attorneys Recognized by Best Lawyers, Lawyers of the Year, Ones to Watch 2023 64 Spilman Attorneys Recognized by Best Lawyers 67 Spilman Attorneys Recognized by Best Lawyers 66 Spilman Attorneys Recognized by Best Lawyers Spilman Helps Trust with Tax-Exempt Status