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Member

David Biscoe Bingham

Bio

David Biscoe Bingham understands the importance of prioritizing a client's goals and objectives in estate and tax planning. He is a trusted legal advisor and recognizes that each client's situation is personal, requiring special attention and thoughtfulness. David represents individuals, couples, and families in estate planning, ensuring that his clients' assets are transmitted in the most tax-efficient manner. When representing clients in business entity formations, David advises entrepreneurs and ownership groups on selecting the correct entity to minimize taxation and facilitate the transfer of the business's value to the owners or their heirs. He also assists non-profit entities with formation, operations, and qualifying and maintaining tax-exempt status.


Areas Of Service


Experience

  • Counsels individuals and families in the development, drafting and implementation of comprehensive estate plans to maximize tax savings and achieve non-tax estate planning goals.
  • Advises individuals and families on implementing sophisticated wealth-transfer and tax-planning strategies.
  • Guides individuals and families with charitable intent on structuring gifts and other types of bequests to tax-exempt entities including the use of charitable lead trusts and charitable remainder trusts.
  • Counsels entrepreneurs and ownership groups forming closely-held business entities on the legal and tax issues facing a start-up business.
  • Advises individuals and ownership groups in the structuring and negotiation of business acquisitions, sales, mergers and reorganizations and the related tax aspects of those transactions for both private and public businesses.
  • Counsels individual employees and ownership groups on the design, implementation and income tax results of equity compensation arrangements and the tax effects of bonus and other incentive programs.
  • Represents individuals and ownership groups in real estate matters including the tax-efficient real estate sales, acquisitions and transfers, title curative actions and commercial leases and mortgages.

Honors

  • Arkansas Bar Association Golden Gavel Award (2024 and 2021)
  • Arkansas Bar Association Past Chair, Probate and Trust Section
  • The Best Lawyers in America®: Business Organizations (including LLCs and Partnerships) (2025)
  • The Best Lawyers in America®: Tax Law (2025)
  • The Best Lawyers in America®: Trusts and Estates (2025)
  • Best Lawyers: Ones to Watch® in America - Business Organizations (2021-2024)
  • Best Lawyers: Ones to Watch® in America - Tax Law (2021-2024)
  • Best Lawyers: Ones to Watch® in America - Trusts and Estates (2021-2024)
  • Mid-South Super Lawyers Rising Stars: Tax (2021-2022)

Affiliations

  • Arkansas Bar Association
    • Chair, 501(c)(3) Task Force
    • Chair, Probate & Trust Section
    • Past Chair, Jurisprudence and Law Reform Committee
    • Past Chair, Section of Taxation
  • Graduate, Class II of the Heart of America Fellows Institute, American College of Trust and Estate Counsel (ACTEC)
  • Pulaski County Bar Association
  • Leadership Greater Little Rock, Class XL Graduate

Education

  • University of Washington School of Law, LL.M., Taxation
  • University of Arkansas School of Law J.D. (2012)
  • University of Arkansas, B.S., International Business (2008)

Admissions

  • Arkansas
  • United States Tax Court