James “Jay” C. Spears III Senior Associate

James C. Spears III is a senior associate in Buist Byars & Taylor’s Tax, Estate Planning and Probate department.

Jay provides a personalized approach in implementing estate plans for individuals, ranging from foundational documents to sophisticated estate plans involving income tax and gratuitous transfer tax considerations, asset protection planning, and business succession planning. He assists clients with business formations, drafting business governance documents, and helping facilitate various business sales, acquisitions and reorganizations.  Additionally, Jay represents individuals and businesses in tax controversy and tax collection matters before the Internal Revenue Service and South Carolina Department of Revenue.

A lifelong resident of South Carolina, Jay was born and raised in Spartanburg.  He graduated cum laude from the University of South Carolina in 2011 with a double major in history and political science.  Jay then earned his Juris Doctor from the Charleston School of Law in 2016 with cum laude honors, where he served as Associate Research Editor of the Charleston Law Review. After law school, he received his LL.M. in taxation from the University of Florida Levin College of Law.

In his free time, Jay stays very active through soccer, golf, and cheering on the South Carolina Gamecocks.  He is a self-taught guitarist and strives to see as much live music as he can both locally and regionally.

Admitted to Practice

South Carolina (2016)

Professional Memberships

Charleston Tax Council
South Carolina Bar Association, Tax Law Section
South Carolina Bar Association, Probate, Estate Planning and Trust Section
Charleston County Bar Association