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Sandra Martin Clark is a shareholder with the law firm of Manning, Fulton & Skinner, P.A. Mrs. Clark is a Certified Public Accountant and is a Board Certified Specialist in Estate Planning and Probate.  Mrs. Clark has a diversified tax, business, estate planning and probate practice.  She represents franchisors to develop nationwide systems that comply with federal and state franchise and business opportunity regulations.  She advises both franchisors and franchisees in matters involving negotiating franchise agreement terms, acquiring or selling existing franchise locations and various other matters.  She works with clients on matters involving complex tax-saving wealth transfer strategies including family limited partnerships and limited liability companies, generation skipping trusts, charitable trusts and various other estate freezing and discount valuation strategies.  With regard to the North Carolina Bar Association, she is a past-chair of the Estate Planning & Fiduciary Law Section and past co-chair of the Estate Administration Manual Committee and Newsletter. Mrs. Clark is a member of the American Bar Association, North Carolina Bar Association, Wake County Bar Association, North Carolina Association of CPAs and Wake County Estate Planning Council.  She frequently speaks on franchise matters for trade and professional groups.  Mrs. Clark graduated with honors from Campbell University Law School and also received her undergraduate BBA degree with honors from Campbell University.

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