C. Fred Daniels is a partner in the firm's Birmingham, Alabama office, where his practice emphasizes estate and gift planning, administration of estates, taxation, closely-held businesses, and litigation involving the rights and duties of personal representatives and beneficiaries. Mr. Daniels has been the lead trial and appellate counsel in numerous estate, gift and income tax cases including O'Neal v. United States, 258 F.3d 1265 (11th Cir. 2001) (establishing that, in the Eleventh Circuit, claims against a decedent are to be valued for estate tax purposes based solely on facts known at death) and 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).His recognitions include listings in The Best Lawyers in America in the fields of Estates and Trusts, Taxation, and Employee Benefits, and he has the highest rating assigned by the Martindale-Hubbell Law Directory. Mr. Daniels is a Fellow of the American College of Estate and Trust Counsel, and he is currently the State Chair for Alabama. He is a Past Chairman of the Tax Section of the Alabama Bar Association, and he has served as an Alabama delegate to the Southeastern Liaison Committee of the Internal Revenue Service. Mr. Daniels is also a Member of the Alabama Law Institute where he was a member of the committees that revised Alabama's General Partnership Act (chairman), Professional Corporations Act, and Uniform Transfers to Minors Act. He currently serves on the Alabama Law Institute Committee that is drafting a comprehensive revision of the Alabama laws on business entities. Mr. Daniels was Chairman of the ad hoc committee created by the Ways and Means Committee of the Alabama House of Representatives that drafted comprehensive revisions of Alabama's corporate and individual income tax laws that were enacted in 1982 and 1985. He is a coauthor of Planning for Beneficiaries of IRAs and Qualified Plans: Essential Concepts and Useful Forms, 22 ACTEC Notes 125 (1996). Mr. Daniels is a frequent speaker on corporate, partnership, estate, and tax matters.