C. FRED DANIELS

Cabaniss, Johnston, Gardner, Dumas & O'Neal LLP
Birmingham, Alabama

Mr. Daniels is a partner in the Birmingham, Alabama office of Cabaniss, Johnston, Gardner, Dumas, & O'Neal LLP, where his practice is concentrated in the areas of estates and trusts, tax litigation, and closely-held businesses. Mr. Daniels has been the lead trial and appellate counsel in numerous estate, gift and income tax cases. Mr. Daniels is a Fellow in the American College of Trust and Estate Counsel (Regent, Past Alabama State Chair; Past Chair of State Chairs Steering Committee) and is a Member of the Alabama Law Institute. He is Past Chairman of the Tax Section of the Alabama Bar Association, and he served as an Alabama Bar Delegate to the Southeastern Region IRS Liaison Committee and an Alabama Bar Delegate to the Southeastern Region IRS Exempt Plan, Exempt Organizations Liaison Committee. Mr. Daniels is a coauthor of Planning for Beneficiaries of IRAs and Qualified Plans: Essential Concepts and Useful Forms, 22 ACTEC Notes 125 (1996). He was a member of the Alabama Law Institute committees that revised Alabama's General Partnership Act (chairman), Estate Tax Apportionment Act (reporter), Business Entities Act, Professional Corporations Act, and Uniform Transfers to Minors Act. In addition to being listed in Best Lawyers in the fields of Corporate Law, Employee Benefits Law, Tax Law, and Trusts and Estates, he was recently named by Alabama Super Lawyers magazine as one of the top 50 attorneys in Alabama and by Best Lawyers as 2010 Lawyer of the Year in Trusts and Estates.