expectServices
  • Business Expansion & Development
  • Closely Held Business Services
  • Corporate & Business Law
  • Federal Taxation
  • Government Contracts
  • Government Relations
  • Intellectual Property
  • International Development
  • Mergers & Acquistions
  • Real Estate
  • Securities
  • State & Local Taxation
  • Tax Credits
  • expectEXPERIENCE
    • Business Expansion & Development
    • Closely Held Business Services
    • Corporate & Business Law
    • Federal Taxation
    • Government Contracts
    • Government Relations
    • Intellectual Property
    • International Development
    • Mergers & Acquistions
    • Real Estate
    • Securities
    • State & Local Taxation
    • Tax Credits
    • Overview
    • Professionals

    In recent years, our state and federal governments have established a multitude of programs aimed at fueling economic growth and diversifying the state's economic base through business start-ups, expansions and relocations. From industry-specific tax credits to public funds for employee training, West Virginia has an aggressive portfolio of business incentives that can help improve the bottom-line of your business. However, knowledge of and access to these business incentive programs is key to taking advantage of the opportunities that each provides.

    Our firm has successfully advised numerous clients in securing and implementing West Virginia’s statutory business incentives for economic development, including:
     
    • Low interest loan programs
    • Tax credits for investment or job creation
    • The Governor’s Guaranteed Workforce Training Program
    • Property tax reductions for manufacturing property
    • Foreign Trade Zone participation

    We have facilitated the application of these programs on behalf of businesses of nearly every size and industry type.Beyond statutory business incentives, our attorneys frequently act as emissaries between government and business by:
    • Monitoring and commenting on the application of laws, rules and regulations affecting commerce, including environmental, workers’ compensation and tax
    • Negotiating property development details
    • Assisting clients in obtaining permits, certificates and other types of authority
    • Negotiating citations, fines and penalties
    • Forming industry think-tanks such as Energy Village, Inc. and Polymer Alliance Zone, Inc. (These nonprofit entities have been established by the firm to promote the progression of the energy and polymer industries in West Virginia).
    In short, our reputation and experience, applied with an eye toward improving the bottom line, allows us to successfully help our clients achieve their business goals.

    For more information regarding our business expansion & development practice, contact:


    Michael J. Basile
    304.340.3854
    mbasile@spilmanlaw.com





     
    N.A. (Nick) Ammar Jr. Michael J. Basile Michael S. Garrison Brian C. Helmick
    • Overview
    • Professionals
    • Resources

    Spilman understands that your closely held business is more than just a business – it’s personal. Our multidisciplinary team of trusts, estate, tax and business attorneys become part of your team, analyzing your goals and adding value to each step of the process – choice of entity and formation, operation and growth, sale to third parties or acquisitions, or an orderly transfer to the next generation.

    We assist businesses of all sizes with succession planning, as well as the structuring, negotiating, and closing of transactions, including:
     
    • Structuring transactions to minimize tax consequences
    • Drafting Operating Agreements, Stock Purchase Agreements, Asset Purchase Agreements, and Shareholder Agreements, including restrictive transfer provisions
    • Planning for the smooth and tax-efficient succession of family-owned businesses
    • Establishing Voting Trusts and Voting Agreements
    • Selecting the correct entity to carry out business planning, operations, and tax objectives: limited liability companies, corporations and elections for S-corporation status, limited or general partnerships, joint ventures
    • Conducting all forms of due diligence, sale and acquisition transactions
    • Advising on general business and corporate matters
    • Drafting and reviewing contracts and leases
    • Working as part of a team with lawyers within other multidisciplinary groups on employment law issues, employee benefits, financing, etc., to provide comprehensive client service
    For more information about our closely held business services practice, please contact:

    John F. Allevato
    304.340.3885
    jallevato@spilmanlaw.com

    Brian C. Helmick
    304.340.3826
    bhelmick@spilmanlaw.com
      Wheeling, W.Va. Roanoke, Va.  David R. Croft
    304.230.6952
    dcroft@spilmanlaw.com Carter R. Brothers
    540.512.1805
    cbrothers@spilmanlaw.com
      Winston-Salem, N.C.   Robert H. Wall
    336.727.7652
    rwall@spilmanlaw.com   - See more at: http://www.spilmanlaw.com/services/closely-held-business-services#sthash.WX2di4P9.dpuf

    John F. Allevato
    304.340.3885
    jallevato@spilmanlaw.com

    Brian C. Helmick
    304.340.3826
    bhelmick@spilmanlaw.com
      Wheeling, W.Va. Roanoke, Va.  David R. Croft
    304.230.6952
    dcroft@spilmanlaw.com Carter R. Brothers
    540.512.1805
    cbrothers@spilmanlaw.com
      Winston-Salem, N.C.   Robert H. Wall
    336.727.7652
    rwall@spilmanlaw.com   - See more at: http://www.spilmanlaw.com/services/closely-held-business-services#sthash.WX2di4P9.dpuf


    Charleston, W.Va.
    John F. Allevato
    304.340.3885
    jallevato@spilmanlaw.com

    Brian C. Helmick
    304.340.3826
    bhelmick@spilmanlaw.com

    Wheeling, W.Va.
    David R. Croft
    304.230.6952
    dcroft@spilmanlaw.com

    Roanoke, Va.
    Carter R. Brothers
    540.512.1805
    cbrothers@spilmanlaw.com

    Winston-Salem, N.C.
    Robert H. Wall
    336.727.7652
    rwall@spilmanlaw.com
    John F. Allevato Carter R. Brothers David R. Croft Brian C. Helmick Robert H. Wall
    1/4/2016
    • Overview
    • Professionals
    • Results
    • Resources

    Throughout Spilman Thomas & Battle’s history, approximately half of our attorneys have practiced some form of corporate, commercial or business law. Our corporate and business lawyers represent clients throughout the nation from offices in West Virginia, Virginia, Pennsylvania and North Carolina.

    The firm’s corporate attorneys are skilled in virtually all areas of commercial business practice and are prepared to meet the needs of multimillion-dollar public corporations as well as closely held private entities. We are proficient in all aspects of corporate governance, including formation, board and shareholder issues, and liquidation and dissolution. The firm also performs work for partnerships, limited liability companies and limited liability partnerships.

    Our corporate attorneys prepare contracts and provide business counsel in the full range of areas of corporate and business law, including:
     
    • Acquisitions and mergers
    • Banking
    • Bankruptcy
    • Business expansion and relocation, including state economic incentives
    • Commercial loans
    • Consumer debt regulation
    • Contracts
    • Corporate formation and governance
    • Debtor/credit relations and business "work-outs"
    • Employment agreements
    • Finance
    • Health care
    • Joint ventures
    • LLC and LLP formation and governance
    • Leases
    • Municipal law
    • Partnership formation and governance
    • Real estate
    • Securities
    • Shareholder disputes
    • Taxation - federal, state and local
    • Uniform Commercial Code
    • Zoning
    The corporate attorneys at Spilman understand that no two contracts, transactions or commercial matters are alike. Each situation requires creative thinking and planning. The firm’s corporate and business attorneys are experienced in handling complex matters, and we work as a team when the situation requires the experience of attorneys working in different areas of business law. We also have at our disposal the experience of other attorneys who practice in related disciplines such as labor, environmental law or government relations.

    For more information regarding our corporate & business law practice, contact:

    Brian C. Helmick
    304.340.3826
    bhelmick@spilmanlaw.com




     
    Rayford K. (Trip) Adams III John F. Allevato N.A. (Nick) Ammar Jr. Michael J. Basile G. Thomas Battle Elizabeth A. Benedetto P. Corey Bonasso Carter R. Brothers Carl H. Cather III Carrie J. Cecil Mark D. Clark Theo A. Collins Amy King Condaras David R. Croft William T. Cullen Andrew J. Darcy K. Paul Davis F. B. Webster Day Travis H. Eckley Patrick R. Esposito II Sue Seibert Farnsworth Lee F. Feinberg David P. Ferretti W. Eric Gadd Carl H. Hellerstedt Jr. Brian C. Helmick William M. Herlihy Lee O. Hill Bruce M. Jacobs Gerald E. (Gee) Lofstead III Brienne T. Marco Zachary R. McCoy Olin R. Melchionna Jr. Ronald M. Musser John J. Nesius Joyce Fleming Ofsa Thomas J. O'Neill Paul G. Papadopoulos Peter M. Pearl Susan J. Riggs David L. Robertson Ronald W. Schuler David B. Shapiro Ward D. (Jerry) Stone Jr. Michelle L. Varga Esposito Katherine A. Waibler Robert H. Wall Ryan W. Weld Hugh B. Wellons
    7/12/2017
     
    5/26/2017
     
    4/20/2017
     
    2/21/2017
     
    11/1/2016
     
    10/14/2016
     
    5/27/2016
     
    5/25/2016
     
    1/26/2016
     
    12/8/2015
    Spilman Closes Public Finance Transaction Saving Client $48M
    • Overview
    • Professionals
    • Resources

    Spilman tax attorneys engage in all aspects of federal tax practice and act as special tax counsel. Our tax practice encompasses business transactions, closely held business planning, tax-exempt organizations and tax controversies.
     

    Business Transactions

    We routinely advise our clients on tax planning alternatives and strategies for reorganizations, mergers, acquisitions, divestitures, real estate sales and exchanges, including structuring the transactions to minimize the federal tax impact. We assist clients in these representative transactions:
     
    • Advise owners of closely held businesses on strategies to minimize federal taxes on the sale of the business or its assets, including sales to publicly owned companies
    • Provide guidance on the structuring of alternative arrangements for the formation of real estate entities
    • Analyze methods of restructuring and reorganizing a business to eliminate exposure to federal taxes upon the sale of corporate stock or company
    These transactions demonstrate the level of sophisticated tax advice routinely given by our attorneys in their representation of business clients.
     

    Closely Held Business Planning

    Closely held, or nonpublic, clients represent a significant portion of our business practice. These clients have unique challenges that must be handled by attorneys experienced in not only business law, but also in tax planning, estate planning and entity selection. Our attorneys use their experience to resolve the unique issues facing our closely held business clients; we do not employ a "cookie-cutter" approach to problem solving.

    For example, we:
     
    • Counsel clients on making an S-corporation election to minimize issues relating to the accumulation of earnings and personal holding company status
    • Devise plans for the orderly succession of business ownership among family members
    • Work with our estate planning attorneys to implement strategies to reduce estate and gift tax exposure while passing control or value of the business to lower generations


    Tax-Exempt Organizations

    We represent many organizations that are tax-exempt under the federal tax laws. These clients include hospitals and other health care providers, educational organizations, trade associations and other charities and private foundations. We are familiar with the laws surrounding these entities, and the special rules, regulations and rulings of the Internal Revenue Service concerning private inurement and intermediate sanction legislation, as well as unrelated business income tax issues.

    Examples of our client representation in this area include:
     
    • Counseling a tax-exempt organization regarding its for-profit subsidiaries
    • Advising members of the board of a tax-exempt organization as to their responsibilities, duties and exposure under the intermediate sanction rules of the code
    • Analyzing the activities of a tax-exempt organization in the operation of a business, and the possibility of the generation of unrelated business income
    • Representing and counseling a not-for-profit hospital client concerning appropriate recruitment incentives for potential physician employees
    • Assisting a private foundation in the preparation and filing of its annual federal tax return

    Tax Controversies

    Our tax controversy practice, encompassing all interactions of our clients with the Internal Revenue Service (including tax audits and appeals), is strengthened by our knowledge and experience in substantive areas of the tax law. Our experience includes working with the examination, appeals and collection divisions of the IRS, as well as representing clients in matters before the United States Tax Court.

    We have assisted clients with the following issues at the appeals division of the IRS:
     
    • The proper time for deducting a substantial business bad debt
    • The determination of tax liability arising out of a divorce settlement
    • Analysis and negotiation with the IRS regarding the application of the passive loss rules to an economic unit operated by the taxpayer
    • Determination of the deductibility of expenses associated with the administration of an estate and management of its assets.

    For more information on our Federal Taxation Practice Group, contact:

    John F. Allevato
    304.340.3885
    jallevato@spilmanlaw.com

    David R. Croft
    304.230.6952
    dcroft@spilmanlaw.com

    N.A. (Nick) Ammar, Jr.
    540.512.1803
    nammar@spilmanlaw.com

    Olin R. Melchionna, Jr.
    540.512.1806
    omelchionna@spilmanlaw.com
     
    John F. Allevato N.A. (Nick) Ammar Jr. Carter R. Brothers David R. Croft Andrew J. Darcy W. Eric Gadd Zachary R. McCoy Olin R. Melchionna Jr. Paul G. Papadopoulos Katherine A. Waibler Robert H. Wall
    1/5/2017
     
    1/26/2016
     
    1/4/2016
     
    12/8/2015
     
    3/26/2015
     
    1/16/2014
     
    11/1/2013
     
    8/19/2013
     
    8/15/2013
     
    5/29/2013
    • Overview
    • Professionals

    Spilman's Government Contracts Practice Group attorneys have extensive experience assisting clients in conducting business with local, state, Unites States federal and international governments. The firm’s attorneys leverage backgrounds from government, in-house, executive management and private legal practice roles to guide clients through all phases of activities in this heavily regulated industry.
     
    Spilman attorneys can help guide you every step of the way with our full range of regulatory compliance, transactional and litigation services on virtually every facet of government contracting and procurement, including the following:
     
    • Business structure, strategy and planning
    • Cost accounting issues, including counseling on Federal Acquisition Regulation (FAR) and Defense Federal Acquisition Regulation Supplement (DFARS) cost and pricing compliance issues; cost principles; and Defense Contract Audit Agency (DCAA) audits
    • Complex bid and proposal activities, including pre-RFP strategic positioning, responses, and compliance with bidding regulations with federal agencies, West Virginia state agencies, and other state agencies
    • Contract negotiations, bid protests, claims and disputes, including defense of challenging contract awards before administrative and judicial tribunals
    • Foreign sales and procurement, including activities subject to International Traffic in Arms Regulations (ITAR); Export Administration Regulations (EAR); and Foreign Corrupt Practices Act (FCPA)
    • Intellectual property and data rights protection
    • Labor and employment law
    • Mergers and acquisitions, including acquisitions of United States Department of Defense (USDOD) contractors by foreign companies
    • Real estate and General Services Administration (GSA) leasing
    • Regulatory, contract and transactional compliance
    • State and local taxation compliance
    • Security clearance matters, including facility clearances; personnel clearances; foreign ownership, control or influence (FOCI) issues; and Defense Security Service (DSS) engagement
    • Subcontracting, joint ventures and strategic alliances
     
    We recognize that the rules of government contracting are complex, constantly evolving and have significant consequences for non-compliance. Our Government Contracts Practice Group will help you to structure the management processes and, when needed, litigation activities, to navigate within this highly regulated industry.

    For more information about our government contracts practice, please contact:
     
    Ronald W. Schuler
    412.325.3302
    rschuler@spilmanlaw.com
     
    Brian C. Helmick
    304.340.3826
    bhelmick@spilmanlaw.com
     
    Patrick R. Esposito II
    412.325.3317
    304.291.7929
    pesposito@spilmanlaw.com



     
    Patrick R. Esposito II Michael S. Garrison Brian C. Helmick Alexander Macia Ronald W. Schuler Michelle L. Varga Esposito
    • Overview
    • Professionals
    • Results
    • Resources

    Numerous Spilman lawyers have held elected and appointed positions within legislatures and state and local government, equipping the firm with the experience and insight to effectively assist our clients.  We continue to maintain strong contacts and access within these entities, which are the keys to a successful government relations practice.

    Our government relations practice includes large and small businesses, manufacturers, the insurance industry, state and national insurance trade associations, the state association of health maintenance organizations, hospitals, mineral extractive industries, solid waste facility developers, the cable television industry, and commercial motor carriers.

    The firm’s work with these varied clients includes administrative, communications, economic development, employment, energy, environmental, health care, insurance, motor carrier, natural resources, pension, regulatory, taxation, utility, and work force training law.

    Key legislative services the firm provides are:
     
    • Evaluating client-specific issues and needs
    • Drafting and facilitating the introduction of legislation 
    • Analyzing legislation and counseling clients of potential impact
    • Advocating, opposing, monitoring and amending legislation
    • Drafting and providing testimony on legislation
     
    Furthermore, Spilman recently developed proprietary legislative monitoring software that tracks West Virginia legislative activity, streamlines reporting and allows us to provide commentary on the legislation that matters to clients. Government relations clients are given secure entry into their personalized legislative monitor, which may be accessed at any time.
     
    Other government relations services we provide include:
     
    • Facilitating government support of business and industrial locations and expansions
    • Aiding clients in applications for grants and low interest loans
    • Assisting clients with obtaining approvals, authority, consents, licenses, permits, rights and waivers
    • Representing clients before administrative bodies
    • Drafting and promoting administrative rules and regulations
    • Successfully representing clients before the various branches, agencies, departments, divisions and subdivisions of state and local government requires a unique combination of knowledge, contacts and experience

    For more information about our government relations practice, contact:


    Michael J. Basile
    304.340.3854
    mbasile@spilmanlaw.com

    Legislative Monitor Login

     
    Michael J. Basile Mark D. Clark Jane L. Cline Betty J. Evans-Pagur Lee F. Feinberg Michael S. Garrison Brian C. Helmick Eric E. Kinder Alexander Macia Mitchell J. Rhein David L. Robertson Scott Rotruck David L. Yaussy Spilman Represents O&G Association on AST Regulations Spilman Works with Trade Association to Shape State’s Environmental Policies
    4/4/2016
     
    8/20/2015
     
    3/27/2015
     
    2/4/2015
     
    2/27/2014
     
    11/7/2013
    • Overview
    • Professionals
    • Resources

    Spilman Thomas & Battle's Intellectual Property Practice Group provides a full range of services in a variety of matters.

    The firm represents a wide range of entities in intellectual property law matters, including technology companies, hospitals, universities and venture capital fund managers. We are acutely aware of and able to protect our clients’ intellectual property rights in all forms.

    Areas covered for patent, trademark, trade secret, unfair competition and copyright law include:
     
    • Preparation and prosecution of patent and trademark applications
    • Evaluation of invention disclosures and new/ proposed trademarks
    • New product clearance and risk evaluation
    • Trademark clearance and risk assessment
    • Infringement and/or validity analysis and opinions
    • Infringement matters involving patent, trademark, copyright and trade secret law
    • Unfair competition and false advertising issues
    • Commercial IP issues relating to employment matters, commercial agreements, product development, and sales and marketing
    • IP due diligence studies for mergers and acquisitions
    • Technology licensing, joint development agreements and confidentiality/nondisclosure agreements
    • Development and implementation of IP policies and procedures
    • Evaluation and inventory of IP assets and portfolios
    In addition, when intellectual property issues affect other business and employment matters, we have an experienced team of lawyers available to handle related issues in such areas as corporate finance, tax, mergers and acquisitions, and employment law. We provide our clients effective and comprehensive representation in such matters using a team approach that encompasses all applicable areas of law, including intellectual property matters.

    For more information regarding our Intellectual Property Practice Group, contact:


    Rebecca A. Finkenbinder
    717.791.2027
    rfinkenbinder@spilmanlaw.com

    William P. Smith
    412.325.1115
    wsmith@spilmanlaw.com


     
    Rebecca A. Finkenbinder Richard W. James Jeffrey D. Patton David L. Robertson Eric D. Ruka Bryan G. Scott William P. Smith
    3/27/2017
     
    3/23/2017
     
    3/2/2017
     
    2/7/2017
     
    12/5/2016
     
    11/3/2016
     
    9/20/2016
     
    8/22/2016
     
    8/8/2016
     
    3/2/2016
    • Overview
    • Professionals

    In recent years, West Virginia has successfully attracted international investment. This new investment is fueling economic growth and diversifying the state’s economic base at a rapid pace. With trade offices in Japan, Taiwan and Germany, the International Division of the West Virginia Development Office is facilitating this interest with a portfolio of economic development incentives. But knowledge of and access to these incentive programs is key to taking advantage of the opportunities that each provides.

    Our firm has successfully assisted international clients in obtaining and implementing West Virginia’s various incentive programs for international economic development, including:
     
    • Foreign Trade Zones
    • Low interest loan programs
    • Tax credits for investment or job creation
    • Property tax reductions for manufacturing property
    • Pre-employment assessment services
    • Employee recruiting
    • Work force training

    In addition, we have facilitated the application of these programs on behalf of a wide array of international businesses.

    Beyond introduction to program assistance, our attorneys frequently act as emissaries between government and international business entities by:
     
    • Facilitating translation, communication and travel arrangements
    • Negotiating international development details with state and local governmental entities
    • Facilitating the establishment of Foreign Trade Zones
    • Assisting international clients in obtaining permits, certificates and other types of authority
    • Negotiating citations, fines and penalties and providing comments on proposed regulations
    • Cross-marketing our client base and introducing those in need of solutions to those that can provide solutions
    • Forming industry think-tanks such as West Virginia Steel Futures, Inc. and Polymer Alliance Zone, Inc. (These nonprofit entities have been established by the firm to promote the progression of the steel and polymer industries in West Virginia.)
    Our reputation and experience in the area of international economic development allow us to help our clients reach their business goals.

    For more information about our international development practice, contact:

    Michael J. Basile
    304.340.3854
    mbasile@spilmanlaw.com


     
    Michael J. Basile Brian C. Helmick
    • Overview
    • Professionals
    • Resources

    Spilman has a large and highly-experienced team of attorneys prepared to handle mergers and acquisitions of virtually all types and sizes. We have represented both acquiring and acquired corporations and other types of businesses in large transactions, as well as small. We have represented public, private and nonprofit businesses in acquisitions and divestiture transactions, stock transactions, asset transactions, and letters of intent. And, our clients have included domestic as well as foreign entities.

    Our work in mergers and acquisitions has involved a wide range of businesses and industries, including banking, chemical, coal, environmental, health care, intellectual property, land holding, manufacturing, oil and gas, retail, service industries, technology, and telecommunications.

    The attorneys in our Mergers and Acquisitions Practice Group understand that no two transactions are alike. While the firm has numerous attorneys who work nearly full-time in the mergers and acquisitions area, we use a team approach that gives clients the benefit of experience in all areas of the firm’s practice. The attorney in charge of the acquisition team will call on other Spilman attorneys for counsel about a specific area of the law.

    We can also assist our clients in negotiating and drafting letters of intent. We also are experienced in assisting clients, particularly out of state and foreign clients, in the due diligence process for businesses in the region.

    The firm has often served as local counsel for corporations headquartered nationally and internationally. In this role, we can serve as a part of a team headed by the out of state or foreign general counsel, providing counsel as needed on matters of state or local law, such as state environmental regulation, state tax, local zoning requirements and state economic development incentives.

    Our substantial experience in mergers and acquisitions enables us to respond quickly and effectively to whatever is required to complete a transaction. We realize that the client’s goal is to “close the deal,” and we are prepared to provide the services needed to support this goal.

    For more information about our mergers & acquisitions practice, contact:
     

    David P. Ferretti
    304.340.3859
    dferretti@spilmanlaw.com


     
    John F. Allevato Michael J. Basile Carl H. Cather III Mark D. Clark Amy King Condaras David R. Croft K. Paul Davis Patrick R. Esposito II David P. Ferretti Michael S. Garrison Brian C. Helmick William M. Herlihy Brienne T. Marco Ronald M. Musser Paul G. Papadopoulos Ronald W. Schuler David B. Shapiro Hugh B. Wellons
    11/1/2016
     
    5/25/2016
     
    7/16/2015
     
    11/3/2014
     
    4/28/2014
     
    11/1/2012
    • Overview
    • Professionals
    • Resources

    Our real estate attorneys routinely handle matters ranging from structuring large, multi-asset transactions for businesses and lenders, to serving as counsel for multi-state transactions and managing local real estate matters for developers, lenders, and individuals. The Real Estate Practice Group also works closely with other practice areas in the firm to complete a transaction, including federal and state tax law, environmental law, creditors’ rights and business organizations.

    The broad range of matters handled by members of the Real Estate Practice Group include:
     
    • Representing lenders and borrowers in a wide range of asset-based financing transactions, including construction loans, permanent loans, loan participation agreements, state and local development authority financing, Small Business Administration loans, and secondary market mortgage lending
    • Representing developers and other landowners in land development and land use matters, including representation of clients before local zoning and planning boards and advising clients on the West Virginia Common Interest Ownership Act and other laws controlling the development of land in West Virginia
    • Representing landlords and tenants in lease negotiations and drafting
    • Handling foreclosures, loan workouts, mechanic’s lien issues and tenant evictions
    • Representing state and local government units and landowners in eminent domain proceedings
    • Representing lenders, landowners and mineral extraction businesses in complex coal, oil and gas land title matters
    • Issuing title insurance as agents for First American Title Insurance Company and Old Republic Title Insurance Company and as approved attorneys for most other large title insurers
    For more information regarding our real estate practice, contact:

    Joyce F. Ofsa
    304.340.3847
    jofsa@spilmanlaw.com
     

    Carl H. Cather, III
    304.291.7925
    ccather@spilmanlaw.com
    Jessica Kimble Burr Carl H. Cather III Mark D. Clark Theo A. Collins F. B. Webster Day Travis H. Eckley Lisa M. Hawrot Bryce J. Hunter Gerald E. (Gee) Lofstead III Ronald M. Musser Joyce Fleming Ofsa Thomas J. O'Neill David B. Shapiro Douglas T. Stark Ward D. (Jerry) Stone Jr. G. Mattern (Matt) York
    5/26/2017
     
    2/21/2017
     
    11/1/2016
     
    10/20/2016
     
    8/16/2016
     
    5/27/2016
     
    2/26/2016
     
    5/19/2015
     
    11/3/2014
     
    11/1/2013
    • Overview
    • Professionals
    • Resources

    Regularly counseling clients on public and private securities compliance issues, Spilman attorneys are able to provide guidance with public and private offerings (PIPES), real estate securities and REITS, transactions, corporate compliance, regulatory compliance, and governance. We also assist with preparing and filing registration statements, proxy statements, private placement memoranda, and annual, quarterly and current reports, as well as other SEC filings.

    We have a deep understanding of the regulations and requirements of a public company, including those related to the Securities Act of 1933, Securities Exchange Act of 1934, state Blue Sky laws, Uniform Securities Act, Sarbanes-Oxley Act, and Dodd-Frank Wall Street Reform and Consumer Protection Act, among others.
     
    Our substantial experience in securities law enables us to respond quickly and effectively to whatever is required to complete a transaction. We realize that the client’s goal is to “close the deal,” and we are prepared to provide the services needed to support this goal. 

    For more information regarding our securities practice, contact:


    Ronald W. Schuler
    412.325.3302
    rschuler@spilmanlaw.com

    Hugh B. Wellons
    540.512.1809
    hwellons@spilmanlaw.com

    Amy King Condaras
    304.340.3781
    acondaras@spilmanlaw.com
    Amy King Condaras Patrick R. Esposito II Bryce J. Hunter Ronald W. Schuler Hugh B. Wellons
    6/21/2016
    • Overview
    • Professionals
    • Results
    • Resources

    West Virginia’s tax code is complex. Since the state’s inception, state and local systems of taxation have grown at a rapid pace. But for decades, Spilman has been a guiding force in this rapidly changing area. The firm has advised numerous clients in evaluating the range of state and local taxation issues, including:
     
    • Business and occupation taxation (both state and local)
    • State sales and use taxation
    • Motor fuel excise taxes
    • Nonresident income tax withholding
    • Personal income taxes
    • Property appraisals, valuations and assessments
    • Property tax exemptions
    • Real property transfer taxes
    • Severance taxes
    • Tax credits based on job creation or investment
    • Property tax reductions for manufacturing property
    • Corporation net income taxation, including apportionment and combined reporting

    Moreover, we have counseled clients, individuals and businesses of every size and industry type on diverse state and local tax issues.

    Beyond statutory or regulatory review, our attorneys frequently represent individuals and businesses in other ways by:
     
    • Monitoring and commenting on the application of tax laws by state and local taxing authorities
    • Negotiating appraisals, valuations and assessments by those authorities
    • Assisting clients in obtaining designations, certificates, rulings and other types of authority
    • Evaluating and providing comments on proposed tax laws and regulations
    • Assisting in the acquisition of tax credits and favorable valuations for new and expanding businesses
    • Litigating petitions for refund or credit, petitions for reassessment and declaratory judgment actions
    • Negotiating fines and penalties
    • Advising new and established businesses on state and local tax matters
    • Representing clients before the West Virginia Office of Tax Appeals and in courts of this state
    • Representing clients before county commissions sitting as boards of equalization and review in property tax matters
    • Representing clients in tax matters before the West Virginia Office of Tax Appeals, circuit courts and the Supreme Court of Appeals of West Virginia
    Our reputation and experience in this complex area of the law allow us to effectively advise our clients on state and local tax issues. For more information about our State & Local Tax Practice Group, contact:


    Paul G. Papadopoulos
    304.720.3409
    ppapadopoulos@spilmanlaw.com

    David R. Croft
    304.230.6952
    dcroft@spilmanlaw.com
    N.A. (Nick) Ammar Jr. G. Thomas Battle Carrie J. Cecil David R. Croft Andrew J. Darcy Brian C. Helmick Paul G. Papadopoulos Spilman Closes Public Finance Transaction Saving Client $48M
    11/1/2016
     
    12/8/2015
     
    11/3/2014
     
    3/27/2014
     
    11/1/2013
     
    8/19/2013
     
    8/9/2013
     
    1/11/2013
     
    11/1/2012
     
    9/28/2012
    • Overview
    • Professionals

    We believe the communities within Spilman’s Mid-Atlantic footprint stand poised for investment and economic development. From offices throughout West Virginia, Pennsylvania, Virginia and North Carolina, our lawyers seek ways to actively contribute to the advancement of the region. In working closely with businesses, developers and communities to finance projects and accomplish their goals, Spilman lawyers can provide their multidisciplinary experience to structure and close various federal and state tax credit financing transactions.
     
    Federal and state tax codes provide many incentives to assist with real estate and business development opportunities that otherwise might not be financially feasible. Our Tax Credits Practice Group collaborates with clients and members of the industry to find opportunities that can help them complete their dream projects. We then carefully guide them through the challenging business, tax and legal issues and requirements.
     
    Some of the tax credit opportunities we can assist with include
     
    • Energy Tax Credits
    • Historic Rehabilitation Tax Credits
    • New Markets Tax Credits
    • Low-Income Housing Tax Credits
    • Research and Development Tax Credits
    • Other State Tax Credits
     
    Spilman lawyers have represented businesses, developers, nonprofit organizations, lenders, investors, syndicators and municipalities through the increasingly complex aspects of tax credit projects and financings.
    - See more at: http://www.spilmanlaw.com/services/tax-credits#sthash.VDkou52o.dpuf
    We believe the communities within Spilman’s Mid-Atlantic footprint stand poised for investment and economic development. From offices throughout West Virginia, Pennsylvania, Virginia and North Carolina, our lawyers seek ways to actively contribute to the advancement of the region. In working closely with businesses, developers and communities to finance projects and accomplish their goals, Spilman lawyers can provide their multidisciplinary experience to structure and close various federal and state tax credit financing transactions.
     
    Federal and state tax codes provide many incentives to assist with real estate and business development opportunities that otherwise might not be financially feasible. Our Tax Credits Practice Group collaborates with clients and members of the industry to find opportunities that can help them complete their dream projects. We then carefully guide them through the challenging business, tax and legal issues and requirements.
     
    Some of the tax credit opportunities we can assist with include
     
    • Energy Tax Credits
    • Historic Rehabilitation Tax Credits
    • New Markets Tax Credits
    • Low-Income Housing Tax Credits
    • Research and Development Tax Credits
    • Other State Tax Credits
     
    Spilman lawyers have represented businesses, developers, nonprofit organizations, lenders, investors, syndicators and municipalities through the increasingly complex aspects of tax credit projects and financings.
    - See more at: http://www.spilmanlaw.com/services/tax-credits#sthash.VDkou52o.dpuf
    We believe the communities within Spilman’s Mid-Atlantic footprint stand poised for investment and economic development. From offices throughout West Virginia, Pennsylvania, Virginia and North Carolina, our lawyers seek ways to actively contribute to the advancement of the region. In working closely with businesses, developers and communities to finance projects and accomplish their goals, Spilman lawyers can provide their multidisciplinary experience to structure and close various federal and state tax credit financing transactions.
     
    Federal and state tax codes provide many incentives to assist with real estate and business development opportunities that otherwise might not be financially feasible. Our Tax Credits Practice Group collaborates with clients and members of the industry to find opportunities that can help them complete their dream projects. We then carefully guide them through the challenging business, tax and legal issues and requirements.
     
    Some of the tax credit opportunities we can assist with include
    •     Energy Tax Credits
    •     Historic Rehabilitation Tax Credits
    •     New Markets Tax Credits
    •     Low-Income Housing Tax Credits
    •     Research and Development Tax Credits
    •     Other State Tax Credits

    Spilman lawyers have represented businesses, developers, nonprofit organizations, lenders, investors, syndicators and municipalities through the increasingly complex aspects of tax credit projects and financings.

    For more information on our Tax Credits Practice Group, contact
     
    Brian C. Helmick             
    304.340.3826                         
    bhelmick@spilmanlaw.com

    Bryce J. Hunter
    540.512.1819
    bhunter@spilmanlaw.com

     
    Amy King Condaras David R. Croft F. B. Webster Day W. Eric Gadd Brienne T. Marco Robert H. Wall Hugh B. Wellons