Trusts and Estates Litigation - Trusts and Estates Tax Law
*Named the "Lawyer of the Year" in this practice area in the 2026 edition in Portland, ME.
Barbara K. Wheaton
Recognized in Best Lawyers since 2003 Awarded Practice Areas
Biography
Barbara Wheaton concentrates her legal practice on estate planning, estate and trust administration, charitable giving, and related disciplines. Barbara's clients include high net worth individuals, business owners, family offices, charities and fiduciaries. She represents her clients' interests in probate proceedings involving trustee or executor duties, guardianships, trust administration and reformation, and contested estate administrations.
Barbara also works extensively with nonprofit organizations, helping them obtain and retain their tax exempt status. She provides effective solutions to the tax and regulatory problems frequently confronting private foundations and public charities.
Barbara speaks frequently to nonprofit boards about best governance practices and tax compliance. Barbara provides sophisticated, solution-driven estate planning services to high net worth individuals and their families. She frequently works with individuals who have special estate planning considerations, such as substantial real estate holdings, closely held businesses, retirement plan assets, intellectual property, and special family considerations. Barbara regularly employs advanced tax planning techniques to meet effectively her clients' personal, tax, and strategic objectives.
Overview
- Harvard University, J.D., graduated 1987
- Bowdoin College, A.B., summa cum laude, graduated 1984
- United States, Maine
- United States, Florida
- American Bar Association - Member, Section of Real Property, Probate and Trust Law
- American Bar Foundation - Fellow
- American College of Trust and Estate Counsel - Member
- Professional Ethics Commission of the Maine Board of Bar Overseers - Chair
- United Way of Greater Portland - Member, Finance and Investment Committee; Former Director (2008-2014)
- U.S. District Court for the District of Maine
- United States, Maine
- United States, Florida
- American Bar Association - Member, Section of Real Property, Probate and Trust Law
- American Bar Foundation - Fellow
- American College of Trust and Estate Counsel - Member
- Professional Ethics Commission of the Maine Board of Bar Overseers - Chair
- United Way of Greater Portland - Member, Finance and Investment Committee; Former Director (2008-2014)
- Harvard University, J.D., graduated 1987
- Bowdoin College, A.B., summa cum laude, graduated 1984
- U.S. District Court for the District of Maine
Client Testimonials
Awards & Focus
Named "Lawyer of the Year" by Best Lawyers® for:
- Trusts and Estates, Portland, ME (2026)
- Litigation - Trusts and Estates, Portland, ME (2024)
- Trusts and Estates, Portland, ME (2024)
- Litigation - Trusts and Estates, Portland, ME (2022)
- Tax Law, Portland, ME (2016)
- Trusts and Estates, Portland, ME (2013)
Recognized in The Best Lawyers in America® 2026 for work in:
- Litigation - Trusts and Estates
- Tax Law
- Trusts and Estates
Additional Areas of Practice:
- Elder Law
Awards:
- Best Lawyers in America® “Lawyer of the Year” in Maine for Trusts and Estates (2013)
- Best Lawyers in America® for Trusts and Estates (since 2003), Trusts and Estates Litigation (since 2014), Tax Law (since 2014), and Elder Law (since 2015)
- Best Lawyers in America® “Lawyer of the Year” in Maine for Tax Law (2016)
- Best Lawyers in America® “Lawyer of the Year” in Maine for Trusts & Estates Litigation (2022)
- Chambers USA High Net Worth Guide: Top "Band 1" ranking in private wealth law in Maine (2016-present)
- Rated AV® Preeminent™ by Martindale-Hubbell.
News & Media
Case History
Cases
- Recent Experience
Implemented estate planning and philanthropic strategies for successful entrepreneur on eve of $140 million sale of the company.
Over 20 years counseling entrepreneurial couples and their children on their estate planning, including strategically positioning their estate plan for the eventual sale of their successful closely-held company.
Counseled individual trustees through complex merger transaction involving the family's $300 million corporation.
Designed and implemented strategy employing integrated UK trust and US LLC to successfully move valuable London real estate from the client's estate while minimizing UK transfer tax and US gift tax consequences
Successfully defended IRS income tax audit involving prearranged sale allegations and a $3 million charitable deduction arising from sale of clients' closely held business, resulting in a "no change" report from the auditor
Over 20 years counseling entrepreneurial couples and their children on their estate planning, including strategically positioning their estate plan for the eventual sale of their successful closely-held company.
Counseled individual trustees through complex merger transaction involving the family's $300 million corporation.
Designed and implemented strategy employing integrated UK trust and US LLC to successfully move valuable London real estate from the client's estate while minimizing UK transfer tax and US gift tax consequences
Successfully defended IRS income tax audit involving prearranged sale allegations and a $3 million charitable deduction arising from sale of clients' closely held business, resulting in a "no change" report from the auditor
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