Luke joined Lipman Frizzell & Mitchell as an Associate in July 2026 after graduating from Clemson University with a Bachelor of Science in Finance. He majored in finance with a real estate focus and minored in accounting. At LFM, Luke works closely with the principals while pursuing his Certified General appraiser license in Maryland.
"As a lawyer specializing in estate and income tax planning, which often encompasses transfers by gift or bequest of interests in real property and interests in closely-held entities, such as partnerships, limited liability companies and S corporations, I am compelled to seek valuations of such interests by recognized experts in the field, so that the valuations attached to the gift or estate tax returns are “adequate disclosure” for Federal tax purposes.
In my practice, I have found that Lipman Frizzell and Mitchell is extraordinarily qualified to prepare the necessary valuations. Ron Lipman, Ryland Mitchell and the others at the firm carefully review all facts and make certain that the relevant documentation accords with their expectations so that their appraisals will stand up under heavy scrutiny by the Internal Revenue Service and State taxing authorities. They carefully consider minority interests in property and in entities, the different types of property within entities, and the presence or absence of restrictions on transfers in the appropriate documentation.
The bottom line is that at all times Lipman Frizzell and Mitchell is at the very top rung of appraisers. I would recommend them to anyone seeking to work with the very best."