G. Boone Smith III

G. Boone Smith III has practiced with the firm since June 1, 1982. Mr. Smith works primarily in the areas of estate planning, business and corporate law and employee benefits. His estate planning practice includes the preparation of wills and trusts, various probate matters and various matters involving gifts and estate tax issues, including family limited partnerships. His business and corporate practice includes acquisitions and sales of property and businesses, the formation of partnerships and corporations and miscellaneous issues involving pension and profit sharing plans and other employee benefits.

Mr. Smith has been listed in the Best Lawyers of America in the area of Corporations and has also been listed as a Georgia Super Lawyer in the area of estate planning.

Mr. Smith is currently an adjunct professor at the Walter F. George School of Law, Mercer University, having taught in the area of pension and profit sharing plans since 1983.

At the University of Georgia School of Law, he was the Recent Decisions Editor for the Georgia Law Review for the school year 1971 through 1972 and wrote several articles for the Georgia Law Review. He is a member of the Georgia Bar Association, the American Bar Association and the Macon Estate Planning Council. Mr. Smith has written several articles concerning estate planning, including an article in the Estate Planning Magazine, November 1978, entitled “How To Use the Single Fund Marital Deduction Trust in Small and Medium Size Estates”.

Mr. Smith has been active in local civic activities, having served as Junior Warden and Senior Warden for Christ Episcopal Church. He also served on the Planned Giving Committee and Board of Directors of the MedCen Community Health Foundation and was Chairman of the Bibb County Library Board. He is currently Chairman of the Board of Directors and the Professional Advisory Council of the Community Foundation of Central Georgia and a member of the Macon Civic Club.

Practice Areas

  • Taxation
  • Corporate Law
  • Trusts and Estates
  • Employee Benefits
  • Wills


  • Georgia Institute of Technology, B.S., 1969
  • University of Georgia, J.D., cum laude, 1972
  • Georgia Law Review