Sandra Martin Clark

Position: Shareholder

Direct: (919) 510-9269

Fax: (919) 325-4606


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3605 Glenwood Avenue, Suite 500
Raleigh, NC 27612

Sandra Martin Clark

Sandra Martin Clark is a partner with Manning, Fulton & Skinner P.A. in Raleigh, North Carolina. Sandy has a diversified tax practice advising clients on a wide range of business, estate and gift tax planning matters and works on the settlement of large and complex estates. Representing individuals, businesses and charitable organizations, she helps clients plan for the orderly and tax-saving transfer of wealth, keeping current on the constantly changing federal and state tax laws. Most often these plans are implemented through the drafting of a variety of types of trusts and wills, family investment entities, grantor retained annuity trusts, and charitable trusts. She assists families with contested probate proceedings, and the coordination for ancillary administration of assets in other jurisdictions. With numerous multinational companies making North Carolina their home, Sandy provides estate and tax advice to clients on the U.S. tax consequences of U.S. assets owned by non-U.S. persons and advises on the methods by which such assets may be sheltered from U.S. income, estate, and gift taxes.

Sandy represents numerous privately-held corporations and partnerships. She has extensive experience in corporate and business transactional matters and routinely provides counsel regarding business plans, mergers and acquisitions, reorganizations, tax accounting issues, and a broad range of tax planning strategies. Her franchise expertise ranges from assisting franchisors in developing nationwide systems that comply with state and federal franchise laws to the clients’ marketing and distribution arrangements. She helps clients remain compliant by preparing franchise registration and disclosure documents, reviewing and drafting franchise agreements and providing ongoing advice on how franchise laws regulate relationships between franchisors and franchisees (including the termination and non-renewal of those relationships).

A cum laude graduate of Campbell University School of Law, Sandy is a Board Certified Specialist in Estate Planning and Probate, a Certified Public Accountant, and a Fellow of the American College of Trust and Estate Counsel (ACTEC). She is a Past Chair of the Estate Planning and Probate Section of the North Carolina Bar Association and is the Past Co-Editor of the Section’s Newsletter and Past Editor of the Estate Administration Manual. Sandy is the Past Chairperson for the Estate Planning and Probate Specialization Committee for the North Carolina State Bar and serves as the President of the Wake County Estate Planning Council.   Sandy served as Chair of the Planned Giving Committee of the NC Bar Association Foundation, Inc.  Among her achievements, Sandy was recognized by North Carolina Super Lawyers (2010 - 2016) and received the Outstanding Woman Law Graduate award for Campbell University by the National Association of Woman Lawyers.

Sandy is a frequent speaker on franchise matters and estate planning and probate law for trade and professional groups. She also often speaks at continuing education seminars for attorneys, CPAs, and accountants. Sandy is very active in several charitable organizations and served on the Advisory Board and as the Chairperson of the “We Build People” campaign for the Kraft YMCA.

Sandy is married with two children and lives in Cary, North Carolina.

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  • Campbell University School of Law (J.D., cum laude, 1994)
  • Campbell University (B.B.A., cum laude, 1985)

Admitted to Practice

  • State of North Carolina, 1994
  • United States Tax Court, 1996

Specific Matters

  • Represents individual clients in estate planning strategies, including wealth transfer, trust strategies and business succession planning
  • Represents trusts and estates in administration and tax planning
  • Represents estates, trusts and beneficiaries in various legal proceedings, including caveat actions and special proceedings
  • Represents US citizens and resident aliens in international tax planning
  • Represents corporations regarding business planning, including structuring and negotiating mergers and acquisitions
  • Represents entities in forming partnerships, corporations, non-profit corporations and limited liability companies
  • Represents business owners in drafting and negotiating shareholder agreements, partnership agreements, joint venture arrangements and employment contracts
  • Counsels franchisors on compliance with federal and state franchise regulations and filing requirements
  • Represents franchisees in multi-distribution locations
  • Represents business owners in international ventures focusing on business and tax planning
  • Represents franchisees in negotiations and operations under the terms of their franchise agreements

Professional Activities

  • American College of Trust and Estate Counsel (ACTEC), Fellow
  • Licensed Certified Public Accountant
  • North Carolina Bar Association
    • Estate Planning Section
      • Past Chair of Planned Giving - NC Foundation
      • Past Vice-Chair
      • Past Treasurer
      • Past Secretary
      • Council Member
      • Estate Administration Manual Committee, Past Co-Chair
      • Estate Planning Newsletter Committee, Past Co-Chair
    • Tax Section
    • Business Section
  • Board Certified Specialist in Estate Planning and Probate Law
  • Recognized in North Carolina Super Lawyers (2010-2016)
  • Awarded Outstanding Woman Law Graduate for Campbell University by the National Association of Woman Lawyers
  • Campbell Law Review, Business Editor
  • Wake County Estate Planning Council (1999 to Present), President (2015-2016)
  • North Carolina Association of Certified Public Accountants (1996 to Present)
  • Speaker on franchise matters and estate planning and probate law for trade and professional groups
  • Speaker at continuing education seminars for attorneys, CPAs and accountants

Community Activities

  • Kraft YMCA Advisory Board
  • Cary Chamber of Commerce (1999-present)
  • Raleigh Chamber of Commerce, Past Member of Executive Women's Task Force
  • Cary United Methodist Church, Member
  • Parent -Teacher Association, Board Member (2001-2007)
  • American Heart Association, Co-Chair (2003)
  •  Kraft YMCA "We Build People" Campaign (2000-2015), Chair (2014 - 2016), Community Gift Chair (2005-2013) 
  • Apex Sports Authority, Treasurer, Non-profit (2006-2010)
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