Wayne A. Smith
Shareholder

(602) 530-8081wayne.smith@gknet.com

Wayne’s areas of practice are federal and state income and estate taxation; real estate (including 1031 exchange and reverse exchange); partnership, corporation and limited liability company formation and compliance; business planning; estate planning; agricultural compliance with federal and state programs; and water law.

He began his legal career as associate counsel for the Department of Treasury, where he tried civil tax cases.

REPRESENTATIVE EXPERIENCE

Represented physicians in the formation and operation of surgery centers.
Represented vegetable and grape growers from Mexico in disputes with brokers/buyers in the United States; prepared agreements to meet PACA requirements.
Represented Arizona agricultural growers in compliance with USDA Farm Service Agency regulations.
Represented developers in structuring complex income tax planning to maximize benefits of capital gains tax.
Represented landowners in complex 1031 exchanges and reverse exchanges.
Represented clients in complex estate planning.
Represented investors in acquisitions of automobile dealerships, farms and cattle ranches, construction companies, development companies and agricultural processors.
Represented owners and investors in the development of apartments, assisted living facilities, nursing homes, retail shopping centers and industrial centers.
Represented owners in financing for acquisition of land for development or farming; for development and construction loans; for refinancing existing loans.
Represented clients as owners or tenants in complex commercial leases, or complex agricultural leases.

HONORS & AWARDS

AV Preeminent Peer Review Rating, Martindale-Hubbell
Best Lawyers in America®, Real Estate Law, 2010-2025

News

Publications

The Agricultural Act of 2014: What the New Farm Bill Means for Farmers - February 24, 2014

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h1{font-size:65px;line-height:75px;}.staff-hero{font-weight:500;margin-bottom:2.5rem;}.staff-hero .staff-image-cont{max-width:500px;margin:auto;}.staff-hero .staff-image{padding-top:83.333%;margin:auto;background-position:50% 15%;}.staff-hero h1{margin-bottom:-12px;}.staff-hero h1 span{display:block;font-family:"Work Sans",sans-serif;font-size:20px;line-height:50px;letter-spacing:2px;}.staff-hero .award-img img{max-width:200px;width:auto;max-height:200px;height:auto;}.staff-hero-link > a{font-size:20px;padding:.25rem 1rem 1rem;}.staff-hero-link > :first-child{padding-left:0;}.staff-hero-link > .save-as-pdf-pdfcrowd-button-wrap{padding:0;}.contact-info a{display:inline-block;color:#1d252d;margin-bottom:13px;}.contact-info a:hover{color:#f9423a;}.contact-info > span:nth-of-type(2){border-left:2.5px solid #1d252d;padding-left:10px;margin-left:10px;}#default-404-hero{border-bottom:none;padding-bottom:11rem;}#default-404-hero img{margin-bottom:-5rem;}@media (max-width: 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a{display:flex;flex-wrap:wrap;justify-content:center;align-items:center;height:50px;width:50px;border-radius:100px;background-color:#a0a3a3;}.social-icon i{font-size:1.25rem;}.social-icon .fa-facebook-f:before{content:"";}.rio-social-share-link-cont{justify-content:space-start;flex-wrap:wrap;padding-bottom:1.5rem;}.post-share-footer .rio-social-share-link-cont{justify-content:space-between;padding-bottom:0;}.rio-social-share-link-cont .social-icon a{color:#1d252d;}.rio-social-share-link-cont .social-icon a:hover{color:#f9423a;}