Tax Research and Writing

 Carla Neeley Freitag


Professional Experience


Large law firm…..


After graduating from law school, Carla worked the law firm of King & Spalding in Atlanta, Georgia. While at King & Spalding, Carla was a member of the corporate and tax groups. Her interest in exempt organizations law harkens back to King & Spalding, where she was first assigned a private foundations project.


Law professor…..


Carla was a law professor at Southern Methodist University College of Law in Dallas, Texas. She taught courses as diverse as the introductory estates and trusts class and the exempt organizations class in the graduate tax program. Carla also taught for one year at Southern Illinois University in Carbondale, Illinois. There her courses included wills and trusts, income taxation of estates and trusts, and partnership and corporate tax law.


Small law firm…..


More recently, Carla was a member of Amari & Theriac PA, a small law firm in Cocoa, Florida. There she represented many estate planning clients, preparing living trusts, irrevocable life insurance trusts, asset protection trusts, and charitable remainder trusts. She also filed exemption applications for new nonprofits and participated in several complex acquisitions involving the partnership tax laws.


Freelance writer…..


Carla has served as a consultant and author for BNA Bloomberg's Tax Management, Inc., for many years. She wrote or co-wrote several Tax Management Portfolios and numerous chapters in the online publication Tax Practice Series. She also periodically updates all these publications.


Carla drew on her estate planning experience in writing her book, The Funding of Living Trusts, which was published by the Real Property, Probate and Trust Section of the American Bar Association in 2004.


My writing experience has covered the gamut from highly sophisticated portfolios to newspaper articles explaining why readers need a will. I have experience in writing for print publications and the internet, and for a range of readers. A list of some of my writings is on the Publications page.






University of Miami School of Law, LL.M. (in Taxation 1988)

University of Florida College of Law, J.D. (with high honors 1976)


Duke University, B.A. (magna cum laude 1974)




Personal Note: I live with my husband on Merritt Island, Florida, a barrier island east of Orlando. I am lucky to have three step-children, six grandchildren, three nieces, and a nephew.