Representative Experience
- Counsel and advise high net worth clients regarding estate and tax planning matters, including succession issues for closely held business clients and preparation of estate planning documents
- Advise clients on matters pertaining to the federal income tax laws, to minimize the impact of taxes on business transactions
- Advocate matters before the Internal Revenue Service on client issues, including audits and appeals from audit determinations, compliance, collections and United States Tax Court matters
- Regularly counsel clients on federal tax-exempt issues, including matters involving not-for-profit health care entities
- Represent businesses and individuals in business dealings, such as acquisitions, divestitures,business combinations and entity selection matters
- Counsel on tax issues incident to tax-exempt bond financings
Education
- West Virginia Wesleyan College, B.S., magna cum laude, 1976
- Washington and Lee University School of Law, J.D., cum laude, 1979
Admissions
- West Virginia State Bar
- Ohio State Bar Association
- District of Columbia Bar (inactive)
- United States District Court for the Southern District of West Virginia
- United States Tax Court
Honors and Awards
- Fellow, American College of Trust and Estate Counsel
- Named 2007-2011 “West Virginia Super Lawyer” in Taxation, Estate Planning and Business/Corporate
- Listed 2008-2012 in The Best Lawyers in America for Tax Law, Trusts and Estates, and Litigation & Controversy - Tax
Publications and Presentations
- "West Virginia Uniform Trust Code," 2011 WVU CLE
- "Revocable Living Trusts," 2010 WVU CLE on Planning for the Modest Estate
- “Form 990 – What You Need to Know,” 2008 West Virginia Tax Institute
- “Uniform Premarital Agreement Act and Cohabitation Agreements,” 2006 WVU CLE on West Virginia Estate Planning
- “Advance Directives and Durable Powers of Attorney,” 2004 Mountaineer CLE Seminar on Planning the Modest Estate
- “The Gift Tax – What You Need to Know,” 2003 Mountaineer CLE Seminar on Wills and Estates
- “Tax Issues for Business Lawyers,” 11th Annual Commercial Law Institute, November 2002, West Virginia University Continuing Legal Education
- “Tax Issues for Public Charities,” Lorman Business Institute, December 2001; March 2003
- “Tax Considerations in Buying or Selling a Business in West Virginia,” Lorman Business Institute, 2000
- “Tax and the General Practitioner,” National Business Institute, 1998
- “Taxing Bankruptcy Alternatives,” 1995 Columbus Bar Association Bankruptcy Institute
- “Approaches for Lawyers and Accountants in Evaluating Tax Shelters for Clients,” Columbus Tax Conference, 1984
- “The Economic Recovery Tax Act of 1981: Implication of the Estate and Gift Tax Changes Upon Estate Planning,” 11 Capital University Law Review 1, Winter, 1981
Service and Activities
- President and Board Member, Patriot Foundation, Inc.
- Board Member, Herscher Foundation, Inc.
- Member, Dean Search Committee, West Virginia University College of Law, 2007 – 2008
- Member, Visiting Committee, West Virginia University College of Law, 2006 – Present
- Board Member, Charleston Estate Planning Council, 2011 – Present
- American Health Lawyers Association
- National Association of Bond Lawyers
- Probate Committee, West Virginia State Bar
Other
- Adjunct Lecturer, West Virginia University College of Law, Morgantown, West Virginia, teaching Estate Planning, 2002 – 2006
- Partner and Associate, Kegler, Brown, Hill & Ritter, Columbus, Ohio, 1984 – 1997
- Adjunct Professor, Capital University Law School and Capital University Graduate Tax Program, Columbus, Ohio, teaching classes in Estate Planning, Federal Estate and Gift Taxation, Advanced Income Taxation, 1982 – 1997
- West Virginia Wesleyan College, President, Alumni Association, 1986 – 1990; Ex-officio Member,Board of Trustees, 1989 – 1990; Member, President’s Advisory Council, 1999 – 2006
Practice Areas
- Federal Taxation
- Estates and Trusts
- Corporate
- Health Care
- Public Finance