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Marcia Chadwick Holt

Senior Of Counsel, Davis Graham & Stubbs LLP

Marcia Chadwick Holt joined Davis Graham & Stubbs LLP in 1974. Ms. Holt’s areas of expertise are employee benefits, estate planning, estate and trust administration, and gift and estate tax.

Ms. Holt has extensive experience in ERISA-related work including drafting a regional prototype defined contribution plan for use of the firm’s clients. She advises clients on the impact of the Internal Revenue Code and ERISA on the administration of employee benefit plans. She consults on ERISA issues in mergers and acquisitions. In addition, Ms. Holt is a nationally-recognized expert on advising individuals regarding planning for distributions from retirement plans and IRAs. Ms. Holt has been a frequent lecturer nationally and locally and has published several articles on distribution issues.

Ms. Holt is also a nationally-recognized expert in the field of trust and estates. She drafts sophisticated wills and trusts designed to meet the client’s personal planning and tax objectives. She also advises clients regarding guardianships, conservatorships, decedent’s estates and gift and estate tax issues.

Ms. Holt is a Fellow, former Regent of the American College of Trust and Estate Counsel, former member of its Executive Committee and is the former chair of its Employee Benefits Committee. She is a former member of the Adjunct Faculty of the University of Miami School of Law Graduate Program in Estate Planning. She is an Academician and former member of the Executive Committee of the International Academy of Estate and Trust Law. Ms. Holt is a former member of the Retirement Board for the City of Aurora and a member of the Western Pension Conference. She has been named in The Best Lawyers in America® by Woodward/White, Inc. in the fields of Tax Employee Benefits Law and Trust and Estate Law since 1989. Ms. Holt has also been named as a Colorado Super Lawyer, which is published by Thomson Reuters, since 2006.

Ms. Holt is a member of the Bars of the State of Colorado, the United States District Court for the District of Colorado, and the United States Tax Court. She is a member of the Tax Section and Probate and Trust Law Section of the Colorado Bar Association, and a Fellow of the American Bar Foundation and Colorado Bar Foundation.

Marcia’s Recent activity

In-plan Roth Rollovers
Sep 01, 2011
An in-plan Roth rollover (IPRR) is effective for distributions from Internal Revenue Code Section 401(k) plans and IRC Section 403(b) plans made after Sept. 27, 2010 and for distributions from IRC Section 457(b) plans...
Plan Ahead for Roth IRA Conversions
Sep 01, 2010
Beginning in 2010, individuals are allowed to convert or roll over certain distributions from retirement plans and IRAs to Roth IRAs regardless of their modified adjusted gross income. Complex rules apply. Here are...
Traditional Vs. Roth IRAs
Sep 01, 2009
In 2009, only individuals with a modified adjusted gross income of $100,000 or less are allowed to convert a traditional IRA to a Roth IRA. But this income restriction is eliminated in 2010. So, the question becomes...
Webcast Musings
Sep 01, 2008
A recent webcast in which a veteran Internal Revenue Service representative participated provided insight into issues in spousal rollovers, income in respect of a decedent (IRD), designated beneficiaries, reformation...
Roth IRAs and You
Sep 01, 2007
You, too, can have a Roth individual retirement account (IRA). How? And why would you want to? The final regulations under Internal Revenue Code Section 402A confirm that you may establish a Roth IRA by rolling over a...
Court Orders Work
Sep 01, 2006
What do you do if faced with a decedent's individual retirement account (IRA) beneficiary designation that names a trust with multiple beneficiaries, three of whom are charities? What do you do if the personal...
Helpful Rulings
Nov 01, 2005
Some helpful rulings for retirement benefits planning were announced in 2005. One court ruling defines higher education expenses, a revenue ruling clarifies disclaimers and a series of private letter rulings...
Some Insight
Dec 01, 2004
The Internal Revenue Service recently issued some private letter rulings (PLRs) that shed light on its thinking on the trust payment of estate expenses, non-taxable trustee-to-trustee transfers, lump sum distributions...
Inflexible Rules Frustrate Families
Oct 01, 2003
Retirement accounts can be valuable assets, but passing them to beneficiaries can be frustrating. Brokers and other custodians of individual retirement accounts can cause problems by insisting on following their own...