Mr. Applegate’s practice centers on estate planning, general tax planning and consultation, trust administration, and employee benefit plans and compensation. In addition to his J.D. and M.B.A degrees, Mr. Applegate is a certified public accountant with over five years tax experience with KPMG LLP.
Estate Planning & Taxation
Mr. Applegate’s estate planning practice includes drafting basic wills and trusts, as well as more sophisticated estate planning techniques. His practice also includes general tax planning and consultation, and assisting clients with tax compliance and controversies.
Mr. Applegate provides a broad range of services to trust fiduciaries and beneficiaries, including trust administration, taxation and accounting issues, and legal matters.
Employee Benefit Plans and Compensation
Mr. Applegate assists clients with all aspects of the design, implementation, and administration of qualified retirement plans, including initial design and implementation, compliance and ERISA issues, Internal Revenue Service and Department of Labor audits, and plan terminations, mergers, and transfers. He also works with non-qualified deferred compensation arrangements. He also assists clients with all aspects of welfare benefit plans, including plan design, employee and regulatory controversies, COBRA issues, and other administrative issues.
Mr. Applegate performs significant work in business formations and mergers and acquisitions, including due diligence and equity compensation agreements.
Mr. Applegate maintains an AV Preeminent (5.0) rating with Martindale-Hubbell, which is the highest rating awarded to attorneys for professional competence and ethics. He has been included on the list of The Best Lawyers in America in Employee Benefits (ERISA) Law and was recognized by Best Lawyers as “Lawyer of the Year” in Employee Benefits (ERISA) Law (2013). Mr. Applegate has also been voted by his peers throughout the state as one of Utah’s “Legal Elite,” as published in Utah Business Magazine (2005, 2010-11, 2013-14).