W. Thomas Baxter

Estate Planning


  • 501-370-1599
  • [email protected]
  • 501-244-5366
  • 400 West Capitol Avenue Suite 2000 Little Rock, Arkansas 72201-3493


Tom Baxter is the head of the Trust and Estate Planning Practice Group, serves on the firm’s Management Committee and is a Fellow in the American College of Trust and Estate Counsel. Tom focuses his practice on tax planning for individuals and businesses, estate planning, the administration of trusts and estates, and probate matters.  He also represents clients in state and local tax matters, tax controversies, and issues of general business and corporate taxation, including matters with the Arkansas Department of Finance and Administration and the Internal Revenue Service.

In addition to his general practice areas, Tom also assists clients with a variety of related matters, including premarital agreements, succession planning, charitable planning, real estate matters, life insurance planning, asset protection and multi-generational trusts.


  • Southern Methodist University School of Law, LL.M., Tax, 1979
  • Southern Methodist University School of Law, J.D., 1978
  • University of Arkansas, B.A., Phi Beta Kappa, 1975


  • Adjunct Professor of Estate Planning, University of Arkansas School at Little Rock Bowen School of Law
  • Adjunct Professor of Estate and GiftTaxation, University of Arkansas School at Little Rock Bowen School of Law
  • American College of Trust and Estate Counsel (ACTEC) Fellow
  • Listed in The Best Lawyers in America, Trusts and Estates, since 1993, and Tax Law, since 2017
  • Named by Mid-South Super Lawyers to the Top 50 Arkansas Super Lawyers list, since 2019
  • Named to the Mid-South Super Lawyers list, since 2006
  • Ranked in Chambers High Net Worth, Private Wealth Law, Arkansas, since 2017
  • Voted by the readers of AY Magazine for inclusion in the “Best Lawyers in Arkansas,” Trusts and Estates Law, 2018




Key Matters

  • Drafting wills, revocable trusts, gifting trusts, irrevocable life insurance trusts and charitable trusts.
  • Implementation of gift, estate, and generation-skipping transfer tax planning techniques to promote multi-generational wealth transfer with minimal tax consequences.
  • Coordinating the transfer of closely-held business interests.
  • Administration of trusts and estates.
  • Preparation of estate and gift tax returns.
  • Counsel for individuals and businesses on state and local tax matters with the Arkansas Department of Finance and Administration.

Associations & Memberships

  • American Bar Association, Estate and Gift Tax Committee, Tax Lawyer Liaison, past
  • Arkansas Bar Association, Tax Section, President, past; Special Subcommittee on the Uniform Probate Code of the Arkansas Bar Association
  • Arkansas Bar Foundation
  • Arkansas Board of Legal Specialization, Tax Specialty Committee, Past Member
  • Arkansas Children's Hospital, Inc., Board of Directors, Chairman, 2012-2017
  • Arkansas Children's Hospital Foundation, Board of Directors, 1998-2012
  • Arkansas Children's Physician Hospital Organization, 1995-2007; President, 2000-2002
  • Arkansas Tax Advisory Council, Chair, past
  • Big Brothers Big Sisters of Pulaski County, President, 1991
  • Blue Key
  • Phi Delta Phi
  • Pulaski County Bar Association
  • Sigma Alpha Epsilon
  • St. James United Methodist Church, Administrative Board; Chair, 1996-1997


  • Arkansas, 1978