David Biscoe Bingham is a native of the Little Rock area and focuses his practice on estate planning, probate, trust law (taxation, litigation, and administration), state and federal income taxation (businesses and individuals) and the structuring and taxation of business entities (formation and sales/re-combinations). David represents individuals, couples and families in estate planning from straightforward wills to complex generation-skipping trusts and makes sure his clients’ assets are transmitted in the most tax-efficient manner. In addition, when representing clients in business entity formations or sales, David makes sure the entrepreneurs and ownership groups utilizing these entities choose the correct entity to minimize taxation and facilitate the transmission of the business’s value to the owners or their heirs, whether the business is passed on or sold. He also assists non-profit entities with formation, operations and qualifying and maintaining tax-exempt status. When David is not helping his clients by designing smart estate plans and entity structures, he enjoys spending time with his wife and daughter, and experiencing the beauty of the Natural State by hiking and boating.