Farrow-Gillespie Heath Wilmoth LLP

Christian S. Kelso is an Equity Partner at the Dallas law firm of Farrow-Gillespie Heath Wilmoth LLP where he practices in the areas of estate planning, wealth preservation and transfer, probate, tax and transactional corporate law.  His primary focus is finding practical solutions for families and businesses to avoid costly, and often heartbreaking, disputes in both the courtroom and the living room.  Christian is a counselor who is dedicated to making the law work for his clients and helping them understand how best to address the legal issues they face.

​

Christian’s estate planning and wealth preservation practice involves both large and small estates.  It is focused on crafting dynamic and customized solutions that best achieve each client’s particular legal and personal goals.  Maintaining wealth is often more difficult than building it in the first place, particularly over successive generations.  While some clients’ planning can be relatively straightforward, others require sophisticated solutions.  Christian understands that no single solution is appropriate for all situations, and his experience and training allow him to skillfully design and implement individualized plans for a wide array of clients.  This process can be daunting, but Christian takes the time necessary to educate and familiarize clients with the tools available to them so they understand both why a particular solution makes sense and how it will fit into their lives.  Whether they are simply trying to protect their minor children, mitigate tax exposure, or shield assets from creditor claims, Christian strives to build the right plan for each client in a way that they can understand.

​

Christian’s transactional corporate practice is focused on avoiding legal problems before they materialize.  He helps businesses develop solutions to mitigate legal liability and tax exposure.  Employing a full-time, in-house attorney can be expensive, but every business faces situations which are best addressed with the counsel of a trusted advisor.  Christian fills this role by acting as general counsel on an as-needed basis and assisting with all manner of issues. 

​

Where probate of an estate is required, Christian focuses on minimizing litigation and intra-family disputes.  The death of a loved one can often set an entire family at odds as emotions and tensions well up.  In situations like this, Christian draws on both his personal and professional experience to ease family tensions and deploy appropriate legal strategies so that clients can move on with their lives. 

​

Outside of his legal practice, Christian teaches Trusts and Estates at Southern Methodist University’s Dedman School of Law.  He also serves as facilitator and advisor for families wishing to implement family systems and governance.  In 2024, Christian became a Fellow of the American College of Trust and Estate Counsel (ACTEC). 

​

Christian is a native Dallasite, having attended St. Mark’s School of Texas for twelve years before moving on to the University of Texas at Austin, where he obtained his B.A. in Germanic Studies and Business Foundations.  After College, Christian came back to Dallas and obtained both his J.D. and LL.M. (Taxation) from Southern Methodist University.  Christian is an active member of the community in North Texas, both legal and otherwise, and sits on various charitable boards and other governing bodies.  He speaks German fluently and lives in East Dallas with his wife and two children.

​

Practice Areas

• Wealth Preservation

• Estate Planning

• Taxation

• Corporate Law

• Probate

​

Former Experience

• Malouf Nakos Jackson & Swinson, PC

• Intern, Hon. Nikki DeShazo, Probate Court, Dallas County

​

Education

• LL.M. (Taxation), Southern Methodist University, 2010

• J.D., Southern Methodist University, 2008

• B.A. (Germanic Studies and Business Foundations), The University of Texas at Austin, 2001

• St. Mark’s School of Texas (Twelve Year Club), 1997

​

Bar Admissions

• Texas, 2008

​

Presentations and Publications

• Know When to Hold 'Em and Know When to Fold 'Em: Probate Litigation and Settlements Involving IRAs.

  • TexasBarCLE 19th Annual Fiduciary Litigation Course, San Antonio, Texas, December 5th, 2024

• Succession Planning for Privately Held and Family Businesses

  • TexasBarCLE 35th Annual Advanced Business Law Course, Webcast, November 7, 2024

• Succession Planning for Privately Held and Family Businesses

  • TexasBarCLE 22nd Annual Estate Planning & Probate DraftingCourse, Irving, Texas, November 1, 2024

• What to Discuss When Your Client Wants to Make Charitable Gifts

  • Amarillo Estate Planning Council Fall Institute; October 30, 2024

• Tractors, Teenagers and Testaments: Reviewing the Time-Honored Traditions and Embracing the Current Formalities of Estate Planning in Texas

  • State Bar of Texas Advanced Paralegal Seminar; Denton, Texas, October 2, 2024

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • 2024 Texas CPA Summit, San Antonio, Texas August 19, 2024

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Austin Bar Association Estate Planning and Probate Section All Day May CLE May 3, 2024

• It's all Greek to Me: Explaining Tax-Driven Trust Provisions for Non-Tax Attorneys

  • San Antonio Estate Planners Council monthly meeting April 16, 2024

• Enter the Paladin: Using Trust Protectors to Solve Trust Problems

  • Collin County Bar Association monthly meeting December 8, 2023

• Enter the Paladin: Using Trust Protectors to Solve Trust Problems

  • TexasBarCLE 34th Annual Estate Planning & Probate Drafting, October 13, 2023

• Levels of 3rd Party Care: From Powers of Attorney to Complex Guardianships

  • Dallas Bar Association standalone seminar Thinking About Retirement? What You and Your Clients Need to Know, October 4, 2023

• The 2023 Texas Estate and Trust Legislative Update

  • Dallas Bar Association Probate Trusts and Estates Section monthly meeting September 26, 2023

• It's all Greek to Me: Explaining Tax-Driven Trust Provisions for Non-Tax Attorneys

  • Estate Planning Council of North Texas monthly meeting September 20, 2023

• The Alchemy of Trusts: Creating the Perfect Solution for Each Client's Problem

  • TexasBarCLE's Intermediate Estate Planning & Probate Course June 6, 2023

• DAFs, CRTs, and Private Foundations…Oh My!

  • Dallas Jewish Community Foundation sponsor's seminar May 16 & 18, 2023

• It's all Greek to Me: Explaining Tax-Driven Trust Provisions for Non-Tax Attorneys

  • TexasBarCLE's Handling Your First (or Next) Trust. April 18, 2023

• It's all Greek to Me: Explaining Tax-Driven Trust Provisions for Non-Tax Attorneys

  • North Texas Probate Bench Bar March 10, 2023

• Enter the Paladin: Using Trust Protectors to Solve Trust Problems

  • Tarrant County Probate Bar Association monthly luncheon March 2, 2023

• Jet Planes, Islands, Tigers on a Gold Leash? Drafting for unique, luxury, and high-stakes property

  • 33rd Annual TexasBarCLE Estate Planning & Probate Drafting course, October 28, 2022

• Drafter Strangelove: How I Learned to Stop Worrying and Love the Trust

  • REPTL Reporter (journal of the Real Estate, Probate and Trust Law Section of the State Bar of Texas), Volume 60, No. 3 (August, 2022)

• What to Discuss When Your Client Wants to Make Charitable Gifts

  • State Bar of Texas Intermediate Estate Planning & Probate course, June 14, 2022

• Mexico-US Estate Planning and Real Estate Investment

  • Guest lecturer for Commercial Real Estate Law in the United States class taught (in English) at the Facultad Libre de Derecho de Monterrey, March 9, 2022

• Unanswered Questions in Wills and Trusts (And How to Try and Answer Them)

  • Texas Tech University School of Law Estate Planning & Community Property Law Journal, Volume 14, Book 1 (Fall, 2021)

• Tell Me More, Tell Me More: Trust Accountings in Texas

  • TXCPA Summit, November 9, 2021

• Planned Giving: How to make smarter gifts and maximize the benefit to everyone

  • Midland/Odessa Business and Estate Counsel, November 14, 2021

• Unanswered Questions in Wills and Trusts (And How to Try and Answer Them)

  • State Bar of Texas Advanced Estate Planning & Probate course June 9, 2021

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Independent Trustee Alliance Conference May 13, 2021

• The Alchemy of Trusts: Creating the Perfect Solution for Each Client's Problem

  • State Bar of Texas' Handling Your First (or Next) Trust Seminar April 16, 2021

• What in the World is an FLP?

  • State Bar of Texas Estate Planning & Probate Drafting course October 8, 2020

• Tell Me More, Tell Me More: Trustees’ Duties to Inform and Account in Texas

  • Independent Trustee Alliance Conference September 17, 2020

• Tell Me More, Tell Me More: Trustees’ Duties to Inform and Account in Texas

  • Today's CPA September, 2020

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Wealth Counsel Texas Forum July 7, 2020.

• The Program: A Blueprint for Your Family Assembly

  • State Bar of Texas Intermediate Estate Planning & Probate course, June 2, 2020.

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • North Texas Bench Bar Conference March 5, 2020.

• Basics of Estate Planning

  • Caregiving with Confidence Seminar presented by the Senior Source in Dallas on February 19, 2020.

• Know When to Hold 'Em and Know When to Fold 'Em: Probate Litigation and Settlements Involving IRAs.

  • Dallas Bar Association Probate Trusts and Estates Section monthly meeting on January 7, 2020

• Tell Me More, Tell Me More: Trustees’ Duties to Inform and Account in Texas

  • State Bar of Texas Estate Planning & Probate Drafting course on October 25th, 2019

• Levels of 3rd Party Care: From Powers of Attorney to Complex Guardianships

  • Turning 65: What You Need to Know if You or Your Clients are Turning 65, presented by the Solo and Small Firm Section of the Dallas Bar Association on October 2, 2019

• Know When to Hold 'Em and Know When to Fold 'Em: Probate Litigation and Settlements Involving IRAs.

  • State Bar of Texas' Intermediate Estate Planning and Probate Seminar as part of the Advanced Planning Seminar on June 17, 2019

• Know When to Hold 'Em and Know When to Fold 'Em: Probate Litigation and Settlements Involving IRAs.

  • Midland Memorial Foundation on May 2, 2019

• Basics of Estate Planning

  • Caregiving with Confidence Seminar presented by the Senior Source in Dallas on April 9, 2019

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Southwest Community Foundation guest lecture series on March 26 and 28th, 2019

• Murder in the Heir: Application of the Slayers Rule in Texas

  • Webinar Presented through TexasBarCLE on December 6, 2018

  • Interview of Shaun Rainey with Cotton, Bledsoe, Tighe & Dawson, PC of Midland, TX

• Discussing Death, Divorce, and Drugs: How to Handle Tough Topics with Your Clients

  • Panel Discussion for the Dallas Estate Planning Council's Emerging Professionals meeting on November 16, 2018

• Charitable Giving & Probate Avoidance

  • Dallas Opera's Orpheus Society on November 15, 2018

  • Part of the Dallas Opera's 4-part Planning Matters series

• Enter the Paladin: Using Trust Protectors to Solve Trust Problems

  • State Bar of Texas 29th Annual Estate Planning & Probate Drafting Course on October 4th, 2018

• Planned Giving: How to Make Smarter Gifts and Maximize the Benefits to Everyone

  • Dallas Opera's Orpheus Society on September 20, 2018

  • Part of the Dallas Opera's 4-part Planning Matters series

• Building Your Castle: How to Develop and Implement Family Systems and Governance to Avoid "The Family Power Vacuum"

  • Midland/Odessa Business and Estates Council on September 18, 2018

• Basics of Estate Planning

  • Caregiving with Confidence Seminar presented by the Senior Source in Dallas on August 21, 2018

• Special Purpose Entities for Luxury and High-Stakes Property

  • REPTL Reporter (journal of the Real Estate, Probate and Trust Law Section of the State Bar of Texas), Volume 56, No. 3 (August 2018)

• The IRS’s Trust Fund Recovery Penalty: A Perilous Trap for the Unwary

  • Farrow-Gillespie Heath Witter LLP newsletter, August, 2018

• Building Your Castle: How to Develop and Implement Family Systems and Governance to Avoid "The Family Power Vacuum"

  • Park Cities YMCA Lunch & Learn on April 11, 2018

• Upjohn Clauses: A Trap for the Unwary Trustee

  • Farrow-Gillespie & Heath LLP newsletter, March 13, 2018

• Securities Compliance Hurdles

  • Guest lecturer at Cox School of Business Law for the Entrepreneur course on February 13, 2018

• Luxury Property Special Purpose Entities

  • Headnotes, the Dallas Bar Association’s monthly newspaper November, 2017
    Farrow-Gillespie & Heath, LLP newsletter on December 5, 2017

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Texas Tech University School of Law Estate Planning & Community Property Law Journal in the Fall of 2017 (Volume 10, Book 1)

• Basics of Estate Planning

• Caregiving with Confidence Seminar presented by the Senior Source in Dallas on October 12, 2017

• Caregiver Do's and Don'ts

  • Webinar Presented through TexasBarCLE on May 10, 2017.

  • Interviewed by Shaun Rainey with Cotton, Bledsoe, Tighe & Dawson, PC of Midland, TX

• Securities Compliance Hurdles

  • Guest Lecturer at Cox School of Business Law for the Entrepreneur course on February 13, 2017

• It’s time to make your 663(b) trust and estate distributions!

  • Farrow-Gillespie & Heath, LLP newsletter, February 1, 2017

• Family Governance Arrangements: Putting the Success into Succession Planning

  • REPTL Reporter (journal of the Real Estate, Probate and Trust Law Section of the State Bar of Texas), Volume 54, No. 4 (August 2016)

  • Farrow-Gillespie & Heath, LLP newsletter on June 4, 2016

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Midland Memorial Foundation May 5th, 2016

• Securities Compliance Hurdles

  • Guest lecturer at Cox School of Business Law for the Entrepreneur course on February 4, 2016

• Caregiver Do’s and Don’ts

  • Headnotes, December 2015 

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • Thompson Reuters' Estate Planning Magazine November 2015

• But What's an Ascertainable Standard?  Clarifying HEMS Distribution Standards and Other Fiduciary Considerations for Trustees

  • State Bar of Texas' Intermediate Estate Planning and Probate Seminar as part of the Advanced Planning Seminar on June 9, 2015

• What in the World is an FLP?

  • Dallas Bar Association's Friday Clinic on April 3, 2015

• Levels of 3rd Party Care: From Powers of Attorney to Complex Guardianships

  • Dallas Bar Association on August 19, 2014

• Business Management & Control: Organizing your Business to Avoid Disputes, Minimize Taxes, and Maximize Flexibility

  • Guest lecturer at Cox School of Business Law for the Entrepreneur course on January 28, 2013

• Catching the Leprechaun: Potential Pitfalls and Perplexing Problems with Finding the Now-Permanent Portability Pot-of-Gold.

  • Texas Tax Lawyer, Vol. 40, No. 2 (Winter, 2013)

  • Available for viewing here: http://www.texastaxsection.org/Content/Newsletters/Winte​r2013.pdf

• Estate Planning Basics

  • Cancer Support Texas (Formerly Gilda's Club) on October 17, 2012

• Tractors, Teenagers and Testaments: Reviewing the Time-Honored Traditions and Embracing the New Formalities of Estate Planning in Texas

  • State Bar of Texas Advanced Paralegal Seminar on October 17, 2012

• Estate Planning Basics

  • Baylor University Hospital ‘Mommy and Me’ class for new mothers on February 27, 2012

• Estate Planning Basics

  • Dallas office of the EPA as part of life skills programming on February 14, 2012

• Business Management & Control: Organizing your Business to Avoid Disputes, Minimize Taxes, and Maximize Flexibility

  • Guest lecturer at Cox School of Business Law for the Entrepreneur course on February 6, 2012

• Levels of 3rd Party Care: From Powers of Attorney to Complex Guardianships

  • Turning 65: What You Need to Know if You or Your Clients are Turning 65, presented by the Solo and Small Firm Section of the Dallas Bar Association on September 7, 2011

• Contracting for Long Term Care: What Clients Need to Know When Selecting and Dealing with Eldercare Facilities

  • Turning 65: What You Need to Know if You or Your Clients are Turning 65, presented by the Solo and Small Firm Section of the Dallas Bar Association on September 7, 2011

• Fundamentals of Estate Planning and Why They Matter

  • Dallas Goethe Center’s March, 2011 newsletter

• Going the Extra Mile When Drafting Wills

  • Headnotes, Vol. 36, No. 1 (January, 2011)

• New Beneficiary Notice Need Not Be a Hassle

  • Part of a more substantial research project, “Named in a Will”: Examining the Scope of Amended Texas Probate Code §128A

  • Headnotes, Vol. 32, No. 8 (August, 2008)

• Examples of Changing Technology and the Expanding LNG Market

  • Selected as first runner up in the 2007 Student Writing Competition of the Association of International Petroleum Negotiators