John   - F. - Allevato

John F. Allevato

Member
Charleston, W.Va.
304.340.3885 - office
304.389.6397 - mobile

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
Mr. Allevato’s primary areas of practice are federal taxation, estate planning, corporate, health care law, and public finance.

Representative Experience

  • Counseling and advising high-net-worth clients regarding estate and tax planning matters, including succession issues for closely held business clients and preparation of estate planning documents
  • Advising clients on matters pertaining to the federal income tax laws, to minimize the impact of taxes on business transactions
  • Advising and counseling fiduciaries on trust, probate and estate matters, and assisting on litigation matters involving fiduciaries
  • Advocating 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 counseling clients on federal tax-exempt issues, including matters involving not-for-profit health care entities
  • Representing businesses and individuals in business dealings, such as acquisitions, divestitures, business combinations and entity selection matters
  • Counseling on tax issues incident to tax-exempt bond financings

Affiliations

  • Chairperson, Probate Law Committee, West Virginia State Bar, 2015 - Present
  • State Chair, West Virginia, American College of Trust and Estate Counsel, 2015 - Present
  • Member, Business Planning Committee, American College of Trust and Estate Counsel, 2015 - Present
  • Member, Estate and Gift Tax Committee, American College of Trust and Estate Counsel, 2015 - Present
  • Board Member, Charleston Estate Planning Council, 2011 - 2015
  • 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
  • National Association of Bond Lawyers
  • President and Board Member, Patriot Foundation, Inc.

Distinctions

  • Fellow, American College of Trust and Estate Counsel
  • Recognized by Chambers USA: America's Leading Lawyers for Business for Corporate/Commercial: Tax
  • Named the Best Lawyers® 2015 "Lawyer of the Year" for Litigation and Controversy - Tax in Charleston, W.Va.
  • Selected by his peers for inclusion in The Best Lawyers in America for Litigation & Controversry - Tax Law, Tax Law, and Trusts & Estates Law
  • Named 2007-2011 by West Virginia Super Lawyer in Taxation, Estate Planning and Business/Corporate
  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell for over 20 years

Publications and Presentations

  • “Joint Trusts—Not as Scary as They Used to Be,” 2015 WVU CLE
  • “The Impact of the West Virginia Uniform Trust Code,” 2014 WVU CLE
  • “Choice of Entity—LLC or Corporation,” 2014 National Business Institute
  • “The Folly of Trust Irrevocability,” 2013 Charleston Estate and Financial Planning Seminar
  • “Ethical Issues—Circular 230 Proposed Revisions,” 2012 West Virginia Tax Institute
  • “Basics of Section 754 Election,” 2012 West Virginia Society of CPAs
  • “Trust Administration after the West Virginia Uniform Trust Code,” 2012 WVU CLE
  • “Duty to Inform under the West Virginia Uniform Trust Code,” 2012 Charleston Estate and Financial Planning Seminar
  • “Top Things You Need to Know about the West Virginia Uniform Trust Code,” 2011 Tri-State Tax Institute
  • "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

Other Professional Experience

  • Adjunct Lecturer, West Virginia University College of Law, Morgantown, West Virginia, teaching Estate Planning, 2002 – 2006; Estate and Gift Tax, 2016
  • 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
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Michael J. Basile / Responsible Attorney
800.967.8251