T. Heyward Carter Jr.

Heyward Carter, Jr. is a highly regarded estate planning and tax attorney based in Charleston, South Carolina. As Of Counsel at Evans Carter Kunes & Bennett, PA, he has built a distinguished career advising clients on estate administration, trust management, tax-free exchanges, and conservation easements.

With over five decades of legal experience, he has provided individuals, families, and organizations with strategic planning solutions to protect their assets and achieve financial security. Recognized among the top estate planning and tax attorneys, Mr. Carter has been listed in Best Lawyers in America since 1993 and has been selected to Super Lawyers multiple times.

Mr. Carter is a highly credentialed tax attorney with an LL.M. in Taxation from the University of Florida Levin College of Law (1977) and a J.D. from the University of Virginia School of Law (1971). He earned his B.A. from Davidson College (1968) and also completed legal studies at Université de Montpellier in France. Mr. Carter has been an active member of the South Carolina Bar since 1971.

Throughout his career, T. Heyward Carter, Jr. has played a key role in shaping estate and tax law. His published work, The Application of Section 2032A to the Valuation of Timberland for Federal Estate Tax Purposes, remains a valuable resource. He is a Fellow of both the American College of Trust and Estate Counsel, where he served as State Chair from 1996 to 2001, and the American College of Tax Counsel. His leadership extends to serving as past president of the Charleston Estate Planning Council and Charleston Tax Council.

In addition to his legal work, Mr. Carter has made significant contributions to historic preservation and land conservation, serving as past president of the Historic Charleston Foundation and the Lowcountry Open Land Trust. His expertise benefits clients seeking guidance in estate planning, tax law, and trust administration.

Law Office Affiliations

• Of Counsel,  Evans, Carter, Kunes & Bennett P.A.
• Member, South Carolina Bar
• Fellow, American College of Trust and Estate Counsel
• Fellow, American College of Tax Counsel

Licensed State

•  South Carolina

Education

• University of Florida
  Master of Laws (LLM)
• University of Virginia
  Juris Doctor (JD)
• Universite de Montpellier
  Bachelor of Arts (BA)

Awards & Badges