Carter Bates has successfully represented clients for over 40 years in the areas of tax, business and estate and asset protection planning. His focus is particularly helping family businesses. He practices in both the Macon and Atlanta offices.

After Hours

Carter and his wife, Thayer, after living 30 years in Macon, now live in Atlanta and Cashiers, North Carolina. They have four grandchildren (and a 5th on the way). They are the delight of their lives!

Related Services

  • SunTrust Bank, Middle Georgia, Board of Directors, 1999-2003
  • Covenant Care Services, Board of Directors, 1995-2003 (Chairman)
  • First Presbyterian Day School, Board of Directors, 1998-2002
  • Macon Downtown Council, Board of Directors, 1994-1998 (Chairman)
  • Medcen Foundation, Board of Directors, 1992-2000 (Chairman)
  • Community Foundation of Central Georgia, Board of Directors, 2002-2008 (Development Committee Chairman and Past Chairman of Professional Advisory Council)
  • Central Georgia Senior Health (“Carlyle Place”), Board of Directors, 1996-2008 (Chairman)
  • Investment Committee, Navicent Health 1997 to present (Co-Chairman)
  • State of Georgia, Board of Accountancy, Member 2005-2008
  • State Bank & Trust, Board of Directors, 2009-2013
  • Ingleside Baptist Church, Board of Overseers, 2001-2008 (Chairman)
  • Atlanta Tax Forum, 1987-1990
  • Macon Estate Planning Council, 1991 to 2007
  • Atlanta Estate Planning Council, 2008 to present
  • Macon Bar Association
  • State Bar of Georgia, Fiduciary Law Section
  • The American College of Trust and Estate Counsel, 2007 to present (Estate and Gift Tax Committee, 2008 to 2012)
  • Adjunct Professor,Taxation, Walter F. George School of Law, Mercer University, 2003 to 2012

  • Rated by Super Lawyers® as Top Estate Planning & Probate Attorney in Macon, GA


  • University of Georgia (B.A., 1979)
  • Mercer University (J.D., cum laude, 1982)
    • Brainerd Currie Honor Society
    • Mercer Law Review 1980-82 (Associate Editor: 1981-1982)
  • New York University (LL.M. Taxation, 1983)
    • Phi Kappa Phi; Phi Delta Phi, Kappa Alpha Order


Bar Admissions

  • Georgia, 1982

Court Admissions

  • U.S. Tax Court