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    Fred Daniels photograph

    C. Fred Daniels

    Senior Partner

    Birmingham
    205-716-5232
    fred.daniels@phelps.com
    Areas Of Focus
    Business

    Fred Daniels is an estate, trusts and gift attorney who works with closely-held businesses to lay the groundwork for seamless operation and transfer from one generation to the next. Fred’s compassionate and creative approach protects business interest by implementing proper structure in the early stages of business and adjusting as the business grows. He calls on his years as a trust officer and tax manager to find the best tax and estate planning solutions for his clients.

    Fred served as the lead trial and appellate counsel in numerous estate, gift and income tax cases that have shaped Alabama precedent. His experience and reputation have made him a sought after scholar who sits on several committees drafting and revising the major Alabama laws affecting business law, taxes and estate planning.

    Experience

    • Trustee Ad Litem for approximately 5,199 Regions Bank Trust Department Accounts (Special fiduciary appointment by the Probate Count of Jefferson, Alabama to file or otherwise participate in several class actions, regulatory proceedings and other claim asserted against entities and persons related to Regions Financial Corporation in connection with purchases of certain Regions Morgan Keegan mutual funds).
    • Lead trial and appellate counsel in O’Neal v. United States, 258 F.3d 1265 (11th Cir. 2001) (establishing that claims against a decedent are to be valued in the Eleventh Circuit for estate tax purposes based solely on facts known at death).
    • Lead trial and appellate counsel in Beasley v. Wells, 55 So. 3d 1179 (Ala. 2010) (establishing that devise of personal effects does not include cash, stock and financial assets).
    • Lead trial and appellate counsel in Smith v. Wachovia Bank, N.A, 33 So. 3d 1191 (Ala. 2009) (confirming equitable causes of actions regarding improper use of power of attorney to take principal’s assets without consideration but limiting causes of actions for contract to matters where there is consideration for the power of attorney).
    • Lead trial and appellate counsel in Cleveland v. Compass Bank, 652 So. 2d 1134 (Ala. 1994) (establishing that, in Alabama, state law governs the source of payment of state estate taxes on QTIP trusts).
    • Lead trial and appellate counsel in In Re Anne Jean Wilcox Dawson, ___ So. 2d ____ (Ala. 1977) (establishing that, in Alabama a person missing for less than seven years can be declared dead because the seven year presumption of life is a rebuttable presumption).

    Insights

    • August 15, 2024

      185 Phelps Lawyers Chosen for Best Lawyers in America, 20 Named "Lawyer of the Year," 26 Added to “Ones to Watch” List…

    • August 17, 2023

      Best Lawyers in America Selects 208 Phelps Lawyers, Names 12 "Lawyer of the Year," Adds 47 to "Ones to Watch" List…

    More +
    • August 18, 2022

      Best Lawyers in America Selects 158 Phelps Lawyers, Names 10 "Lawyer of the Year," Adds 40 to "Ones to Watch" List…

    Recognition

    • American College of Trust and Estate Counsel, Fellow - Past Member Board of Regents; Past Director ACTEC Foundation; Past Chair of State Chairs Steering Committee; Past Alabama State Chair; Business Interest Committee; Sub-Committee on Buy/Sell Agreements; Sub-Committee on Attorney–Client Privilege, Sub-Committee on Partnerships; Estate and Gift Tax Committee
    • Employee Benefits (ERISA) Law, Corporate Law, Litigation - Trusts and Estates, Litigation and Controversy - Tax, Tax Law, Trusts and Estates, The Best Lawyers in America (1993-2025)
    • American College of Trust and Estate Counsel, Fellow - Past Member Board of Regents; Past Director ACTEC Foundation; Past Chair of State Chairs Steering Committee; Past Alabama State Chair; Business Interest Committee; Sub-Committee on Buy/Sell Agreements; Sub-Committee on Attorney–Client Privilege, Sub-Committee on Partnerships; Estate and Gift Tax Committee
    • Employee Benefits (ERISA) Law, Corporate Law, Litigation - Trusts and Estates, Litigation and Controversy - Tax, Tax Law, Trusts and Estates, The Best Lawyers in America (1993-2025)

    Education

    • New York University School of Law, LL.M., Taxation, 1974
    • University of Alabama School of Law, J.D., 1973
    • Auburn University, B.S., Electrical Engineering, 1973
    • New York University School of Law, LL.M., Taxation, 1974
    • University of Alabama School of Law, J.D., 1973
    • Auburn University, B.S., Electrical Engineering, 1973

    Credentials

    • Alabama
    • U.S. Tax Court
    • U.S. District Court, Northern District of Alabama
    • U.S. Court of Appeals for the Eleventh Circuit
    • U.S. Supreme Court
    • U.S. Claims Court
    • Alabama
    • U.S. Tax Court
    • U.S. District Court, Northern District of Alabama
    • U.S. Court of Appeals for the Eleventh Circuit
    • U.S. Supreme Court
    • U.S. Claims Court

    Memberships and Affiliations

    • Alabama Bar Association, Tax Section - past chair
    • Alabama Law Institute - Member, Chair of committee that revised Alabama’s General Partnership Laws
    • Alabama Bar Association, Tax Section - past chair
    • Alabama Law Institute - Member, Chair of committee that revised Alabama’s General Partnership Laws
    • Overview
    • Experience
    • Insights
    • Recognition
    • Education
    • Credentials
    • Memberships and Affiliations

    Related Services

    • Business
    • Trusts and Estates/Estate Planning
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