Karen M. Moore
Practice Areas
Education
- The Ohio State University Moritz College of Law, J.D., 1975, summa cum laude, Order of the Coif
- Ohio State Law Journal, Member, 1973-1975; Board of Editors, 1974-1975
- Ohio University, B.A., 1972, summa cum laude
Bar & Court Admissions
Karen is of counsel in the Vorys Columbus office and a member of the probate and tax group. She has spent more than 40 years counseling clients regarding the thoughtful design and implementation of their estate plans. Karen focuses her practice on a full array of services in estate planning and administration, emphasizing the drafting of wills and trusts with related estate, gift and generation-skipping transfer tax planning; administration of estates and trusts; and litigation involving trusts and estates. Karen also advises trustees on their fiduciary duties in administering trusts. In addition, she counsels numerous fiduciaries and estate and trust beneficiaries in resolving disputes before litigation arises and serves as counsel in fiduciary litigation matters in court.
Karen is a past president of The American College of Trust and Estate Counsel (ACTEC), and currently a fellow and regent emerita of ACTEC. She also serves on the Fiduciary Litigation, Communications, and Diversity and Inclusivity Committees of ACTEC. Karen is a member of the Columbus Bar Association, the Ohio State Bar Association (OSBA) and the American Bar Association. She previously served as chair of the OSBA’s largest section, the Estate Planning, Trust and Probate Law Section and currently serves as a member of the Executive Committee.
Karen has taught a number of classes as an adjunct professor at The Ohio State University Moritz College of Law. These classes include estate planning, administration of decedents' estates, and trusts and wills.
Karen received her J.D. summa cum laude from The Ohio State University Moritz College of Law, where she was a member of the Ohio State Law Journal Board of Editors and Order of the Coif. She received her B.A. summa cum laude from Ohio University.
Professional and Community Activities
- American College of Trust & Estate Counsel, Past President, Fellow and Regent Emerita; Fiduciary Litigation, Communications, and Diversity and Inclusivity Committees member
- The Ohio State University Moritz College of Law, Adjunct professor, Estate Planning, Administration of Decedents’ Estates, Trusts and Wills, 1978–1985, 1991–1993, 2012–2013
- Ohio Probate Law Journal, Board of Editors, (since inception)
- Ohio State Bar Association Estate Planning, Trust and Probate Law section, Executive Committee, Member, 2001–present; Former Chair
- Ohio Trust Code Joint Committee of Ohio State Bar Association and Ohio Bankers Association, Member
- The Columbus Foundation, Professional Council, Member; Former Co-Chair
- American College of Trust and Estate Counsel Foundation, Past Secretary and Treasurer
- Columbus Cancer Clinic, Past President
- Upper Arlington Area Chamber of Commerce, Past President
- Columbus Symphony Orchestra, Former Secretary and Trustee
- The Ohio State University, President’s Club, Member
- Trinity United Methodist Church, Member
Teaching/Speaking Engagements
- "Making Gifts with GRATs," Park National Trust Marketing Meeting, Columbus, Ohio, July 24, 2009
- "Ohio Trust Code – Key Provisions and Legislative Initiatives of the Estate Planning, Trust and Probate Law Section of the Ohio State Bar Association, including Ohio’s version of the Uniform Prudent Investment of Institutional Funds Act," Professional Advisors Committee of the Community Foundation of Delaware County, Ohio, September 26, 2007
- "Estate Planning," Wesley Glen Retirement Center, June 20, 2007
- "Ohio Trust Code," Ohio Association of Probate Judges, Executive Committee, Sept. 13, 2006
- "Liability of Trustees and Rights of Persons Dealing With Them," Columbus, OH, July 25, 2006; Cincinnati, OH, August 8, 2006
- "Estate Planning," Forum at Knightsbridge, Jan. 5, 2004
- "Planning Your Estate: Some Common Questions Asked by Clients Regarding Wills, Trusts, and Estate Planning,” National Association of Investors Corporation, Central Ohio Council, May 2002
- "Planning Your Estate: Some Common Questions Asked by Clients Regarding Wills, Trusts, and Estate Planning,” National Association of Investors Corporation, Central Ohio Council, May 2002
- "Advising Families With Significant Wealth – Insights into Family Offices, Private Trust Companies, and Their Alternatives," with Barbara R. Hauser, James S. McDonald and Lynn Wintress, American College of Trust and Estate Counsel Annual Meeting, March 2 and 3, 2002
- "Is There Estate Planning Life After EGTRRA?" Columbus Bar Association, November 6, 2001
- "Estate Planning," Columbus Estate Planning Council, Mar. 14, 2001
- "Estate Planning Seminar," Morgan Stanley/Dean Witter, May 23, 2000
- "Estate Planning," St. Mark's Episcopal Church, May 3, 2000
- "Trusts in Estate Planning," Arthritis Foundation, Oct. 8, 1998
- "Estate Planning with a Major Tax Gift," Huntington National Bank, Aug. 19, 1998
- "The Marital Trust and Credit Shelter Trust," 8th Annual Ohio Probate Seminar, Professional Education Systems, Inc., 1990
- "Financial Planning for Women," The Ohio State University Development Department, May 5, 1982
Honors & Awards
- Chambers & Partners, High Net Worth Guide, Leading Lawyer in Private Wealth, 2016-2021
- Columbus CEO, Top Lawyers in Columbus, 2009–2021
- Best Lawyers in America, Litigation - Trusts and Estates, 1993–2022
- Best Lawyers in America, Trusts and Estates, 1993–2022
- Ohio Super Lawyers, Estate Planning & Probate; Estate & Trust Litigation, 2004–2020
- Best Lawyers in America, Columbus Trusts and Estates Law Lawyer of the Year, 2014
- Best Lawyers in America, Columbus Litigation - Trusts and Estates Law Lawyer of the Year, 2012
- Listed, Top 10 Ohio; Top 100 Ohio; Top 50 Ohio Women; Top 50 Columbus; Top 25 Columbus Women, Ohio Super Lawyers, various years
- Martindale-Hubbell AV Peer Review Rated
News
- 8/19/2021One hundred and sixteen lawyers from Vorys were recently selected by their peers for inclusion in the Best Lawyers in America® 2022 edition. In addition, 34 Vorys attorneys were named to the 2022 Best Lawyers in America “Ones to Watch” list.
- 7/23/2021Vorys is pleased to announce that four of the firm’s attorneys have been recognized in the 2021 edition of the Chambers and Partners High Net Worth Guide.
- 8/20/2020One hundred and twelve lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in the Best Lawyers in America® 2021 edition. In addition, 26 Vorys attorneys were named to the inaugural Best Lawyers in America “Ones to Watch” list.
- 7/20/2020Vorys, Sater, Seymour and Pease LLP is pleased to announce that the firm’s trusts, estates and wealth transfer practice received a Band 1 ranking, the highest honor, in the 2020 edition of the High Net Worth Guide publication of Chambers and Partners.
- 12/9/2019Vorys is pleased to announce that 39 attorneys from the firm have been named 2020 Ohio Super Lawyers and Rising Stars.
- 8/15/2019One hundred and thirteen lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in The Best Lawyers in America® 2020.
- 8/5/2019Vorys, Sater, Seymour and Pease LLP is pleased to announce that the trust and estate practice received a Band 1 ranking, the highest honor, in the 2019 edition of the High Net Worth Guide publication of Chambers & Partners.
- 12/5/2018Vorys is pleased to announce that 48 attorneys from the firm have been named 2019 Ohio Super Lawyers and Rising Stars.
- 8/15/2018One hundred and thirteen lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in The Best Lawyers in America® 2019.
- 7/23/2018
- 10/26/2017Vorys has expanded its trusts, estates and wealth transfer team with the addition of two experienced and widely respected attorneys in the Columbus office. Karen Moore joins the firm as of counsel and John Furniss joins as a partner.
Insights
- 5/4/2022
- 9/28/2021The U.S. House of Representatives Ways and Means Committee recently released a new tax proposal known as the “Build Back Better” Act. The proposal, if signed into law, would significantly change the current estate and gift tax exemption amount and the grantor trust rules.
- 8/30/2021Changes to the federal tax laws could be coming as soon as January 1…..2021.
- 4/26/2021For some clients, estate planning can be relatively straightforward.
- 10/27/2020The transfer tax system (estate, gift and generation-skipping transfer taxes) taxes transfers during lifetime and at death, which, in effect, exceed a set exemption amount.
- 8/2020Karen Moore authored an article for the Probate Law Journal of Ohio titled “Estate Planning Adventures During COVID-19.”
- 6/2/2020During life, parents can generally broker and manage the use of the vacation home among their children and extended family with ease – or at least with a sense of clear control and geniality. But what about when mom and dad are gone?
- 5/6/2020Regardless of how higher education institutions decide to proceed with classes this fall, it is clear that this pandemic has caused many parents to consider certain legal aspects relating to their adult, college-bound children.
- 4/13/2020The Internal Revenue Service (IRS) has announced that the due date for certain taxpayers filing Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and/or making payments of federal estate and generation skipping transfer tax is automatically extended until July 15, 2020.
- 4/3/2020Current economic conditions now provide a unique opportunity to avoid the payment of federal gift and estate taxes on asset transfers to children, grandchildren or other beneficiaries.
- 4/3/2020The IRS has announced that the due date for filing Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and making payments of federal gift and generation-skipping transfer tax is automatically postponed to July 15, 2020.
- 1/27/2020In late December, 2019, the “Setting Every Community Up for Retirement Enhancement Act,” or the “SECURE Act,” was enacted.
- 11/22/2019The Section 7520 rate is used in connection with the valuation of long-term or future property interests, such as annuities, life estates, remainder interests, and reversionary interests.
- 6/3/2019Whether you’re planning early for your child’s future or contemplating how your youngest grandchild’s education will be covered after you’re gone, there are several tax-favorable mechanisms for funding growing education expenses.
- 4/16/2019Generally, a trustee is required to provide certain information and accountings to the beneficiary of an irrevocable trust.
- 1/22/2019If you’ve recently updated your estate plan, there may be outstanding tasks that require your attention.
- 12/20/2018In the 2017 Tax Act, the “basic exclusion amount” was doubled from $5,000,000 to $10,000,000.
- 11/15/2018The Tax Cuts and Jobs Act that was signed into law at the end of 2017 made sweeping changes to many laws affecting donors.
- 11/12/2018The significant increase in the federal estate/gift/GST tax exemption amount to $5,000,000 in 2011, which was made permanent in 2013, and then again increased to $11,180,000 in 2017, has substantially changed the focus of estate planning for many clients.
- 10/1/2018Gone are the days of going on vacation to get away. As technology continues to advance, society has not only become increasingly dependent on the ability to remotely handle routine tasks, but also on the capability to deal with more complicated tasks such as reviewing and signing involved legal documents.
- 6/18/2018
- May/June 2018Karen Moore, of counsel in the Vorys Columbus office and a member of the probate and tax group, authored an article for Volume 28 of Ohio Probate Law Journal.
- 4/16/2018Family office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes.
- 1/29/2018If you have not looked at your estate plan recently, it’s time to do so.
- 1/18/2018Vorys is pleased to announce it has become an Advisor Member of Family Office Exchange (FOX).
- 12/28/2017On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act of 2017 (referred to herein as TCJA or the Act). Although the most discussed provisions of the Act concern income tax changes, the new tax law also contains provisions that directly or indirectly affect estate planning.
- 11/9/2017The latest and growing trend for high net worth families involves the formation of a Family Office.
- 7/6/2017Last Fall, Ohio joined several other states in enacting legislation that permits high net worth families to form their own family trust company, commonly referred to as a private trust company (PTC).
- "The Trustee’s Toolkit: Use of Releases in Achieving Finality," 24 Probate Law Journal of Ohio 181, Issue 3, Jan/Feb 2014
- "Ohio Supreme Court Imposes $6,387,990 Penalty for Unauthorized Practice of Law in Creating Living Trusts," 20 Ohio Prob. L.J. 176A, 2010
- "Overview of the OSBA Estate Planning, Trust and Probate Law Section," 19 Ohio Prob. L.J. 158, 2009
- "Ohio Supreme Court Imposes $1,027,260 Civil Penalty for Unauthorized Practice of Law in Creating Living Trusts and Estate Plans," 16 Ohio Prob. L.J. 93, 2006
- "Liability of Trustees and Rights of Persons Dealing with a Trustee Under the Ohio Trust Code," 17 Ohio Prob. L.J. 16, 2006
- "Estate Planning Trust and Probate Law Section Council Approves Draft #3 of Ohio Uniform Trust Code," 15 Ohio Prob. L.J. 111A, 2005
- "Valid In Terrorem Clause Not Subject to a ‘Good Faith’ Exception," Modie v. Andrews, Summit C.A. No. 21029, 2002 Ohio App. LEXIS 5624, October 23, 2002; "New Developments in Construction and Instruction Case Law," ACTEC Notes, Vol. 29, No. 3, 2003
- "New Ohio Statute Creates a Uniform Statute of Limitations in Ohio to Contest the Validity of an Inter Vivos Trust," 12 Ohio Prob. L.J. 84, 2002
- "A Uniform Statute of Limitations In Ohio to Contest the Validity of an Inter Vivos Trust," 12 Ohio Prob. L.J. 41, 2002
- "Expansion the Exemption to Ademption Rule to Include Specifically Devised or Bequeathed Property Sold by Attorney-in-Fact," 10 Ohio Prob. L.J. 68, 2000
- "Applicability of Common Law Conflicts of Laws Principles to the Non-Ohio Grantor Who Seeks to Create an Ohio Dynasty Trust," 10 Ohio Prob. L.J. 33, 2000
- “Use of Revocable, Inter Vivos Trusts in Estate Planning,” Columbus Business First, October 2000
- "Expanding the Exemption to Ademption to Include Sales by Attorney-in-Fact," 9 Ohio Prob. L.J. 66, 1999
- "Ohio Supreme Court Interprets Michigan Law to Hold that Failure to File Will Contest Does Not Bar Attack on InterVivos Trust," Holzemer v. Urbanski, 86 Ohio St. 3d 129, 712 N.E. 2d 713, July 28, 1999; "New Developments in Construction and Instruction Case Law," ACTEC Notes, Vol. 25, No. 3 1999
- "New Developments in Construction and Instruction Case Law," ACTEC Notes, Vol. 24, No. 3, 1998
- "Summary description of proposed legislative changes under ORC Section 2107.501," Report of the Estate Planning, Trust and Probate Law Section, Ohio State Bar Association Report, Vol. 71 #42, October 19, 1998
- "Trustee's Duties and Responsibilities," 7 Ohio Prob. L.J. 51, 1997
- "Charitable Remainder Trusts, Best of Probate and Estate Planning," Volume 96-602, Ohio CLE Institute, 1996
- "Charitable Remainder Trusts," Advanced Probate 1995, Volume 95-24, Ohio CLE Institute, 1995
- "Property Transfers to Minors and Young Adults," 5 Ohio Prob. L. J. 54, 1995
- "Charitable Remainder Trusts," Advanced Probate Institute, Ohio CLE Institute, 1995
- "Estate Planning," Central Ohio Lung Association, May 3, 1995
- "Estate Planning," Arthur G. James Cancer Hospital, April 19, 1995
- "The Year in Review: Legislative/Case Law Update," 5th Annual Estate Planning Institute, Volume 94-05, Ohio CLE Institute, 1993
- "Estate Planning Update", 3rd Annual Practical Estate Planning, Volume 92-07, with Professor Addison E. Dewey, Ohio CLE Institute, 1992
- "Case Note," Christian Echoes National Ministry, Inc. v. United States, 470 F.2d 849, 1972; 35 Ohio St. L.J. 238, 1974