R C. Capps

Clay Capps was born in Macon, Georgia and graduated from Stratford Academy. After earning a BA in British History at the University of the South (Sewanee), Clay served as a legislative assistant for Congressman Saxby Chambliss. While attending the Walter F. George School of Law (Mercer), Clay interned with the Honorable Phillip S. Brown (Bibb County Superior Court). After graduating from Mercer, Clay attended the University of Florida, where he recieved an LL.M. in Taxation. Prior to joining James Bates, Clay practiced in Macon as an associate at Hall, Bloch, Garland & Meyer, LLP. Clay focuses his practice on tax and estate planning matters which include the preparation and adminstration of wills and trusts, and the development and operation of more complex estate and business succession plans. Clay represents clients in various forums in tax controversy matters, including, the US TAx court, IRS Audit and Appeals, and the Georgia Department of Revenue. He has counseled clients in the organization, adminstration, merger and dissolution of various tax exempt organizations, including private foundations, private operating foundations, public charities and supporting organizations, with an emphasis on non-profit schools and facilitating complex charitable gifts. He regularly advises business owners and closely-held businesses in joint venture and purchase and ssale transactions. Clay provides businesses with counsel regarding the structure, operation, regulatory and compliance issues associated with business succession plans and agreements, life and key-man insurance issues, executive compensation packages, and general liability and insurance planning. Clay and his wife, Hayes were married in June of 2002 and have one child, Virginia Lawton, born in September 2007. The family attends Christ Church in Macon.