Howard M. McCue III
Partner
hmccue@mayerbrown.com
Chicago
Ph: +1 312 701 7102
Fax: +1 312 706 9218
"…a titan in the trusts and estates field, universally admired for his immense experience."   — Chambers USA 2009

Experience

Scott McCue is a trust and tax planning lawyer, whose practice increasingly focuses on work for not-for-profit organizations, including large public charities, private foundations and healthcare organizations.  He gives advice to private foundations and public charities regarding tax and governance issues, compliance matters, and dispute resolution.  Currently his clients include more than 20 private foundations ranging in asset size from less than $1 million to more than $1 billion.

Scott also does sophisticated tax and estate planning work for individuals and families, many of whom have philanthropic connections – either through their own private foundations or through board memberships with charitable organizations.  His estate planning work involves preparation and implementation of wills, trusts, and partnerships.  He also counsels closely held businesses, family partnerships and private foundations on issues relating to control and governance.

In matters involving dispute resolution, Scott represents charitable organizations, fiduciaries and individuals in litigation relating to will contests, competency, and undue influence issues, will and trust construction, alleged breaches of fiduciary responsibilities, and alleged fraud.

Chambers USA 2009 ranks Scott again as among the top “band one” wealth management lawyers in the US.   Clients have been previously quoted by Chambers as saying, "'He is one of the smartest planners I know'...'marvelous and talented'" (2007), and who call him "...'wonderful and smart'" (2006).  Scott was the 2000 recipient of the Chicago Estate Planning Council’s Austin G. Fleming Distinguished Service Award, given annually to a member of the Chicago estate planning community who exemplifies a lifetime of achievement in the field.  Scott is one of the few practicing lawyers who have been recipients.  Scott has also received the following honors, "Leading Lawyers in Illinois, 2009": Association & Non-Profit Law; Tax Law: Business; and Trusts, Wills & Estate Planning Law (Top Ten Trust, Will & Estate Lawyers in Illinois); The Best Lawyers in America, 2009:  Non-Profit/Charities Law; Trusts and Estates; Illinois SuperLawyers, 2010: Non-Profit.

Scott joined Mayer Brown in 1975.  He previously practiced briefly with a large Boston law firm, and for three years with the US Navy Judge Advocate General’s Corps.

Education

Harvard Law School, JD, cum laude, 1971 • Princeton University, AB, 1968; Princeton University Scholar; Phi Beta Kappa

Admissions

  • Illinois, 1975
  • Massachusetts, 1971

Publications

  • Tax Exempt Organization "Reform": The Struggle to Cure the Bad Actors Without Hurting the Good Guys (co-author with Sara R. Stadler, New Haven, Connecticut), American College of Trust and Estate Counsel, 2005
  • "Charitable Trust Administration: Enforcing Donor Intent When the Ties That Bind Become Frayed," 38th Annual University of Miami Philip E. Heckerling Institute on Estate Planning, 2004
  • “Charitable Governance Issues,” Chicago Estate Planning Council, 2004
  • "A Profession Under Siege: Ethical Decision Solutions to the Estate Planner’s Dilemma," 36th Annual University of Miami Philip E. Heckerling Institute on Estate Planning, 2002
  • "Guiding (Controlling?) the Children and Grandchildren: Planning and Drafting to Influence Behavior," 34th Annual University of Miami Philip E. Heckerling Institute on Estate Planning, 2000
  • The Trust Lawyer as Expert Witness, Avoiding Pitfalls and Pratfalls: A Primer on Ethical and Practical Considerations," 23rd Annual University of Miami Philip E. Heckerling Institute on Estate Planning, 1989
  • "Split-Interest Charitable Giving – Down But Not Out," 20th Annual University of Miami Philip E. Heckerling Institute on Estate Planning, 1986
  • "Drafting Wills and Trust Agreements," (co-author)  I.I.C.L.E., 1979, 1982, 1983, 1985, 1987 and 1990
  • Former contributing author:  Bogert On Trusts and Trustees
  • Numerous reviews, tax institutes, books, law journals and popular publications

Civic Activities

  • The Art Institute of Chicago, Life Trustee, Gift Planning Advisory Committee
  • The Arts Club, Director
  • Northwestern University Library Council, Board of Governors, Past Chair
  • The Orchestral Association, Chicago Symphony Orchestra, Governing Member
  • Princeton University, Planned Giving Committee
  • WTTW 11 (Public Television and Radio) Planned Giving Committee, founding chair
  • The Chicago Community Trust, Professional Advisory Committee

    • Professional Activities

    • American Bar Association
    • American College of Tax Counsel, Fellow
    • American College of Trust and Estate Counsel (ACTEC): Fellow; Past Regent; Past Chair, Charitable Planning and Exempt Organizations Committee; Director, ACTEC Foundation
    • Chicago Bar Association: Past Member, Board of Managers; Past Chair, Federal Taxation Committee
    • Chicago Estate Planning Council
    • International Academy of Estate and Trust Law, Academician
    • The Lawyers Club
    • Donors Forum of Chicago, Preserving the Public Trust Task Force
    • Illinois Attorney General's Charitable Advisory Council
    • Graduate Tax Advisory Board, IIT Chicago-Kent College of Law
    • Chicago Bar Foundation, Past President
    • Directorships: Lloyd A. Fry Foundation, Chair; Elizabeth F. Cheney Foundation
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