John F. Allevato
Co-Chair, Federal Taxation Practice Group | Co-Chair, Wills, Estates & Trusts Practice Group | Member
Charleston, WV
office 304.340.3885
mobile 304.389.6397
  • Overview
  • Services
  • Distinctions
  • Admissions
  • Memberships
  • Publications & Presentations
  • Resources

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

Education

  • West Virginia Wesleyan College, B.S., magna cum laude, 1976
  • Washington and Lee University School of Law, J.D., cum laude, 1979

 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
  • 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

 

Alternative Dispute Resolution Bond Counsel Closely Held Business Services Corporate & Business Law Energy Law Federal Taxation Health Care Law Mergers & Acquistions Private Client Services Public Finance Wills, Estates & Trusts

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® 2018 "Lawyer of the Year" for Trusts & Estates in Charleston, W.Va.
  • 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

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

Memberships

  • 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.

Publications & 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
Spilman Ranked in Chambers USA 2017 62 Spilman Attorneys Recognized by Best Lawyers 2017 Spilman Practice Groups & Attorneys Ranked in 2016 Chambers USA  18 W.Va.-based Spilman Attorneys Recognized by Super Lawyers 57 Spilman Attorneys Recognized by Best Lawyers 2016 Spilman Practice Groups & Attorneys Ranked in 2015 Chambers USA  Spilman Member Allevato Installed as State Chair of ACTEC 10 Spilman Attorneys Recognized as “Lawyers of the Year” 2015  56 Spilman Attorneys Recognized by Best Lawyers 2015 Spilman Practice Groups & Attorneys Ranked in Chambers USA