Corporate Transparency Act 101

Nathan Ziegler, JD

Founder, Nathan Ziegler & Associates

Nathan Ziegler founded Nathan Ziegler & Associates, the first full-service asset protection, elder law and estate planning law firm in West Texas. Since then, he has helped more than 4,500 clients have peace of mind in the second half of life. Based in Lubbock, the firm’s focus is helping families “get their ducks in a row” by developing comprehensive planning to protect their loved ones and their legacy, making sure their savings is protected and makes it safely into the right hands. Nathan and his team craft customized planning for each of their clients, using an array of specialized tools, such as wealth protection trusts, estate planning, business succession planning, long-term care planning, and special needs trusts. Nathan is a member of the National Academy of Elder Law Attorneys and is accredited with the Veterans Administration.

Garrett Black, JD, MBA

Wealth Protection and Business Succession Planning Attorney, Nathan Ziegler & Associates

Garrett Black is an attorney with a robust background in corporate law, financial modeling, and estate planning, holding a Doctor of Jurisprudence and a Master of Business Administration from Texas Tech University, and a Bachelor of Business Administration with majors in Economics and Finance from the University of Oklahoma.
Garrett has experience in facilitating the formation of various corporate entities, including C-corporations, S-corporations, limited liability companies, and professional organizations in both Texas and Delaware. He has further developed complex financial and accounting models focused on initial capitalization, corporate reorganization, equity compensation analysis, and tax mitigation strategies in connection with private securities offerings.

Prior to joining Nathan Ziegler and Associates, Garrett played a pivotal role in drafting and facilitating the creation of Section 701 equity compensation plans, including the granting of incentive stock options (ISOs), non-qualified stock options (NSOs), profits interest units (PIUs), stock appreciation rights (SARs), and stock warrants. This expertise extends to estate planning, where he recommends alternatives for entrepreneurial clients, encompassing business succession planning and asset protection following the client’s passing—most notably, through the design and formation of Qualified Small Business Stock Stacking (QSBS Stacking) structures to provide enhanced asset protection and QSBS gain-exclusion as part of comprehensive, long-term estate planning for young, wealthy entrepreneurs.