Karen M. Moore

Of Counsel
Photo of Karen M. Moore
Offices Columbus
Phone 614.464.6231
Fax 614.719.4740
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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

Teaching/Speaking Engagements

Honors & Awards

News

Insights

  • 9/28/2021
    The Potential Changes to Estate and Gift Tax Exemption, Grantor Trust Rules and Valuation Discounts
    The 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. 
  • 8/30/2021
    How to Prepare For Future (Or Past) Tax Law Changes
    Changes to the federal tax laws could be coming as soon as January 1…..2021.
  • 4/26/2021
    Succession Planning For Family-Owned and Closely Held Businesses: Keeping Your Family Protected
    For some clients, estate planning can be relatively straightforward.
  • 10/27/2020
    Here Today, Gone in 2026 – Or Maybe 2021! - Planning to Use Estate, Gift and GST Tax Exemptions in 2020
    The 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.
  • 8/2020
    Estate Planning Adventures During COVID-19
    Karen Moore authored an article for the Probate Law Journal of Ohio titled “Estate Planning Adventures During COVID-19.”
  • 6/2/2020
    Planning For the Succession of the Family Vacation Home
    During 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?
  • 5/6/2020
    Don’t Forget These Important Legal Documents for Your College-Bound Child
    Regardless 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. 
  • 4/13/2020
    IRS Postpones Due Date for Filing and Payment of Federal Estate (and Generation-Skipping Transfer) Taxes, Expands Extension of Other Filing Deadlines
    The 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.
  • 4/3/2020
    Stock Market Downturn, Low Interest Rates Provide Perfect Opportunity For GRATs
    Current 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.
  • 4/3/2020
    IRS Postpones Due Date for Filing of Gift Tax and Estate and Trust Income Tax Returns and for Payment of Tax
    The 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.
  • 1/27/2020
    The SECURE Act: What Plan Participants and Beneficiaries Must Know
    In late December, 2019, the “Setting Every Community Up for Retirement Enhancement Act,” or the “SECURE Act,” was enacted.
  • 11/22/2019
    Extremely Low Section 7520 Rate Provides Unique Tax Planning Opportunities
    The 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.
  • 6/3/2019
    School’s Out – But Only For The Summer!: How To Minimize Taxes When Funding Education Expenses
    Whether 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.
  • 4/16/2019
    Silent Trusts: Informing Beneficiaries of Wealth Access at the Appropriate Time
    Generally, a trustee is required to provide certain information and accountings to the beneficiary of an irrevocable trust.
  • 1/22/2019
    Updating Your Estate Plan – It’s More Than Just Document Preparation
    If you’ve recently updated your estate plan, there may be outstanding tasks that require your attention.
  • 12/20/2018
    No Clawback - A Holiday Gift From The IRS
    In the 2017 Tax Act, the “basic exclusion amount” was doubled from $5,000,000 to $10,000,000.
  • 11/15/2018
    Charitable Strategies Remain for Tax-Minded Donors
    The Tax Cuts and Jobs Act that was signed into law at the end of 2017 made sweeping changes to many laws affecting donors.
  • 11/12/2018
    Changes in Tax Planning Priorities in Light of Increases in Federal Estate Tax Exemption
    The 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.
  • 10/1/2018
    What You Should Know About the Laws Surrounding Electronic Signatures
    Gone 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
    The Perils of Relying Solely on Beneficiary Designations to Transfer Assets
  • May/June 2018
    Follow The Money: Must Decedent Or Co-Maker Pay The Estate Debt? Or: Is there an Accommodation Party In The House?
    Karen 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.
  • 4/16/2018
    Carried Interests and Investment Management Fees: Certain Tax Reform Changes for Fund Managers
    Family office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes.
  • 1/29/2018
    Happy New Year – It’s Time to Review Your Estate Plan
    If you have not looked at your estate plan recently, it’s time to do so.
  • 1/18/2018
    Vorys Joins World’s Largest Family Office Network
    Vorys is pleased to announce it has become an Advisor Member of Family Office Exchange (FOX).
  • 12/28/2017
    New Tax Law Affects Many Estate Plans
    On 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.
  • 11/9/2017
    The Family Office
    The latest and growing trend for high net worth families involves the formation of a Family Office.
  • 7/6/2017
    Ohio Private Trust Companies - A New Option for High Net Worth Families
    Last 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