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Richard Niedermayer,
K.C., TEP

Partner

richard niedermayer

Language(s) spoken: English

Bar Admission(s): Nova Scotia, 1995

Legal Assistant(s): Vicki Greenough

Providing legal services through a professional corporation.

As an estate/tax advisor and corporate lawyer, Richard is a leader in estates, trusts, tax and corporate law. He works primarily with individuals and owner-managed and family businesses on a broad range of estates and trusts, tax and corporate matters. Richard has worked on many challenging projects, including:

  • Complex estate plans involving tax-planned wills with multiple trusts, advanced probate planning mechanisms and strategies to address potential future incapacity.
  • Tax-planned corporate reorganizations involving family trusts, holding companies and similar planning structures.
  • Administration of complex international estates with assets in multiple jurisdictions.
  • Corporate advice and succession planning for owner-managed and family businesses.

Who’s Who Legal reports: Richard Niedermayer is “a particularly notable” figure in the Canadian market with sources stating, “He is a go-to in Nova Scotia.”

Practice Areas

Education & Career

Education

University of British Columbia, LLB, 1994
St. Francis Xavier University, BA (first class honours), 1991

Activities

Member, Canadian Bar Association (CBA)
Member, Nova Scotia Advisory Committee on King’s Counsel Appointments, 2022-2025
Past chair, National Wills, Estates and Trusts Section, CBA, 2013 – 2014 (Board member, 2005 – 2007 and 2009 – 2015)
Past chair, Wills, Estates and Trusts Section, CBA-Nova Scotia, 2005 – 2007
Director, STEP Canada Board of Directors, 2011 – 2013 and 2016 – present
Director, Fulcher Foundation, 2014 – present
Deputy Chair, STEP Canada, 2021 – present
National Secretary, STEP Canada, 2019 – 2021
Member, STEP Canada National Programs Committee, 2021 – 2024
Member, STEP Canada Education Committee, 2023 – present
Former member, STEP Canada Human Resources and Governance Committees, 2012 – 2015 and 2017 – 2018, and Past Chair, Human Resources Committee, 2019 – 2021, and Governance Committee, 2019 – 2021
Past Co-chair, STEP Canada National Conference Committee, 2018 – 2019, and member, 2017 – 2018 and 2021 – 2024
Past chair, STEP Atlantic Branch, 2011 – 2013
Member, Society of Trust and Estate Practitioners (STEP)
Member, Canadian Tax Foundation
Past president, Halifax Estate Planning Council, 2006 – 2007
President, Alzheimer Society of Nova Scotia, 2003 – 2005
Past part-time lecturer, Law of Succession, Schulich Faculty of Law, Dalhousie University, 2009 – 2010
Student Committee, Halifax Office, Stewart McKelvey, 2009 – 2010
Compensation Committee, Stewart McKelvey, 2010 – 2011
Partnership Board, Stewart McKelvey, 2012 – 2016

Accolades

King’s Counsel, 2021
STEP Canada’s Michael Cadesky Volunteer of the Year Award, 2024
STEP Founder’s Award 2021
Best Lawyers 2023 Trusts and Estates “Lawyer of the Year” in Halifax
Best Lawyers 2019 Trusts and Estates “Lawyer of the Year” in Halifax
STEP Atlantic 2017 Volunteer of the Year award
Best Lawyers 2017 Trusts and Estates “Lawyer of the Year” in Halifax
Best Lawyers: Corporate Law, 2012 – 2025
Best Lawyers: Trust and Estates, 2011 – 2025
Who’s Who Legal: Canada 2016 – 2024 (Private Client)
Who’s Who Legal: Global 2024 (Private Client)
TEP designation from STEP
Highest Rated Session, 2021 STEP Canada National Conference
Lexpert rating: Estate & Personal Tax Planning, 2010 – 2024
Martindale-Hubbell rating: BV Distinguished®

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Thought Leadership

Trustees beware! New trust reporting and disclosure requirements under the Income Tax Act are here – are you ready for them?

Update: New trust reporting and disclosure requirements under the Income Tax Act

Accountability and Oversight: Nova Scotia’s new Powers of Attorney Act

New trust reporting and disclosure requirements under the Income Tax Act

Halifax lawyers create a resource for STEP Canada outlining temporary estate document signing protocols by province during the COVID19 Pandemic

Estate planning during a pandemic: innovative practices for a challenging time

A Charter right to testamentary freedom? The NSSC decision in Lawen Estate

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Publications

“Gift Wrapping: The Complexity of Inter Vivos Gifts”, STEP Inside, November 2021

“The enforcement of foreign powers of attorney in Atlantic Canada – can you make it work?”, STEP Inside, October/November 2020

Equality, Equity, and Exclusion: The Effect of the Jackson Estate Decision on Common Law Partners, ETPJ 39:4, August 2020

Interviewed in “COVID-19: Is it time for a will?”, healthing.ca, April 2020

“Unique Estate-Planning and Administration Issues”, STEP Inside, October 2018

“Dynastic dynamism”, STEP Journal (volume 26, issue 1), February 2018

Quoted in “How to ensure a smooth succession”, The Globe and Mail

“Is Probate Beneficial?”, STEP Inside, January 2018

Quoted in “Creative Planning for Incapacity”, Advisor’s Edge

Quoted in “Exploring the life cycle of a small business”, Atlantic Business Magazine

Quoted in “What if it wasn’t the last will?”, Advisor’s Edge

Quoted in “Taxing changes”, Canadian Lawyer

Quoted in “All in the family”, Canadian Lawyer, July 2015

“5 business succession tips”, Atlantic Business Magazine, May/June 2015

“Lawyers gear up for tax changes to testamentary trusts”, Law Times

“Rethinking testamentary trusts”, Investment Executive – Special Report on Taxes, October 2014

“Are testamentary trusts dead?”, The Last Word – CBA National Wills, Estates and Trusts Section Newsletter, July 2014

“Business Succession – Why is it Critical?”, Doing Business in Atlantic Canada, Canadian Lawyer Magazine, October 2013

“Certainty in probate practice”, CBA National Wills, Estates and Trusts Section Newsletter, March 2013

“Enduring Powers of Attorney – The Duty to Account and An Attorney’s Right to Compensation”, CBA – NS Wills, Estates and Trusts Mid-Winter Meeting, January 2013

The Lawyers Weekly, “A State of Uncertainty: Greater onus on lawyers to ensure that probate documents are complete”

STEP Inside, “N.S. Court takes common sense approach to preventing killer from benefiting from a will”, March 2012

The Last Word – CBA National Wills, Estates and Trusts Section Newsletter, “Probate Planning with Bare Trusts”, February 2012

Doing Business in Atlantic Canada, “Business Succession Planning in Atlantic Canada”, Summer 2011

The Lawyer’s Weekly, “Solving the Puzzle of International Estates”

IWK Health Centre Foundation, “Save Capital Gains Tax by Donating Stock to Charity”

The Last Word – CBA National Wills, Estates and Trusts Section Newsletter, case comment: Fort Sackville Foundation c. Darby Estate, May 2010

The Last Word – CBA National Wills, Estates and Trusts Section Newsletter, case comment: Thibault Estate, 2009 NSSC 4, January 2009

Nova Scotia Law News (The Society Record), case comment: Marshall Estate (Re), 2008 NSSC 93, June 2018

Gift Planning for Health Vol. 1 Number 1 QEII Foundation – Ask a Lawyer, “Who Should I Choose as an Executor?”, May 2008

The Lawyer’s Weekly, “Will Substitutes Allow Testators to Avoid Dependent Relief Claims”, April 2008

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Presentations

Co-presenter, “Cross-Border Philanthropy: Does it Pay to Be Charitable?”, STEP Canada-USA 2024 Cross-Border Conference, Chicago, IL

Co-presenter, “International Charitable Planning”, STEP Los Angeles International Tax and Estate Planning Forum

Co-presenter, “Cross Border Estate Administration”, STEP Los Angeles International Tax and Estate Planning Forum

Guest, Matters Beyond Wealth Podcast: What is probate and can it be avoided?

Co-presenter, “Gift Wrapping: The Pros and Cons of Inter Vivos Gifts”, STEP Canada National Conference

“Charitable Giving and Trusts”, CBA-NS WET and Charities Sections

#isanyonereallywinning (other than the lawyers): Trends in Estate Litigation, STEP Atlantic seminar

Co-presenter, “High Conflict Estates”, CBA NS 2018 annual conference

Co-presenter, “Practitioners’ Update: Trust and Estate Law”, STEP Canada national conference

Presenter, “Henson and Other Discretionary Trusts”, CBA-NS session

Presenter, “Powers of Appointment and Powers to Add and Remove Beneficiaries”, CBA-NS session

Co-presenter, “A Comprehensive Review of Trust Fundamentals”, Canadian Tax Foundation’s Atlantic Provinces Tax Conference workshop

Presenter, “Joint Tenancy and Real Estate Issues in Estate Planning”, STEP Atlantic seminar

Presenter, “Estate and Probate Planning – Using Trusts Tax Efficiently”, CPA NS session

Presenter, “Estate and Probate Planning – Using Trusts Tax Efficiently”, CBA – PEI Wills, Estates and Trusts Section

Presenter, “Structuring & Attacking Joint Tenancies”, CBA

Presenter, “Conflicts of Interest for Estate Practitioners”, CBA – NS Wills, Estates and Trusts Section

Presenter, “So You Have a Trust. Now Can You Vary It?”, CBA – NS Mid-Winter Conference

Presenter, “Estate and Probate Planning – Using Trusts Tax Efficiently”, ICANS session

Presenter, “Planning After Incapacity”, STEP Atlantic seminar

Presenter, “The New Estate Donation Rules – The Good, The Bad and The Ugly”, Canadian Association of Gift Planners – Nova Scotia chapter

Presenter, “The Changed Landscape: The Impact of New Tax Rules on Trusts and on Estate Donations”, CBA Webinar Series

Presenter, “Planning After Incapacity”, STEP Canada National Conference

Presenter, “Estate and Probate Planning – Using Trusts Tax Efficiently”, ICANS session

Presenter, “Ethics for Trust and Estate Practitioners: Managing Conflicts of Interest”, STEP Canada National Conference

Presenter, “Real Property Rundown”, STEP Canada National Conference

Presenter, “Are Testamentary Trusts Dead?”, STEP Atlantic Seminar

Presenter, “Wills, Estates, & Trusts: Nova Scotia Perspective”, CBA L.@.W. Series – Session II: “Across the Country in 90 Minutes”

Presenter, “Choice of Private Foundation Structure – Corporate or Trust?”, CBA – NS Charities and Not-For-Profit Section

Presenter, “2008 Wills Act Amendments – Where are we and Where are we Going?”, CBA NS Wills, Estates & Trusts Section Meeting

Presenter, “Should you be Trusted? Using Trusts in Estate Planning”, CBA Elder Law Conference,

Presenter, “Not-For-Profit Organizations Update: Legal Issues”, KPMG Presentation

Co-presenter, “Governance, Succession and the Role of the Family Office”, Society of Trust and Estate Practitioners – Atlantic

Co-presenter, “Your Business, Your Legacy”, RBC Business Seminar Series

Co-presenter, “Asset Protection: Are the Family Jewels Really Safe?”, Society of Trust and Estate Practitioners – Atlantic

Presenter, “Estate and Probate Planning – Using Trusts Tax Efficiently”, ICANS

Co-presenter, “Being an Executor: How to Stay Out of Court”, CBA Nova Scotia Online CLE

Presenter, “Insurance Trusts”, 2012 Atlantic Provinces Tax Conference, November 2012

Presenter, “Estate and Probate Planning – Using Trusts Tax Efficiently”, ICANS Presentation

Co-presenter, “Succession Planning and Leadership Styles – What Does Success Look Like”, CAFE Presentation

Presenter, “Tax Efficient Probate Planning”, Cidel Provence, Conference – France

Presenter, “Navigating the Family Owned Business – Tips for In House Counsel”, CCCA Session 202

Presenter, “Wills & Estate Planning”, Capital District Health Authority Pre-Retirement Seminar

Co-presenter, “The Delights and Dangers of Dabbling as an Executor and Trustee”, CBA Annual Professional Development Conference

Presenter, “Autism and Estate Planning – Part II – Planning for the Parents of an Autistic Child”

Presenter, “Autism and Estate Planning – Part I – Planning for the Autistic Child”

Co-presenter, “Shareholder Rights in the Context of Freezes, Trust Distributions and 21 year planning”, Cidel Conference, September 2010

Co-presenter, “Tax Efficient Probate Avoidance”, STEP Atlantic Branch

Presenter, “Uses of Trusts in Estate Planning”, CBA (PEI Branch and Law Society of PEI)

Presenter, “Tax Planning for the Owner-Manager”

Co-presenter, “Incapacity”, STEP Atlantic Branch

Presenter, “Tax Planned Will”, CBA WET Subsection

Co-presenter, “Estate Planning and Planned Giving”, St. FX Presentation

Presenter, “Undue Influences”, Canadian Association of Gift Planners

Presenter, “Uses of Trusts in Estate Planning”, CBA Young Lawyers Section

Presenter, “Executors Accounts and Taxation of Costs”, Wills, Estates and Probate for Legal Support Staff

Co-presenter, “The Tax-Planned Will”, NSBS Lunch and Learn

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