John F. Allevato
Of Counsel | Co-Chair, Federal Taxation Practice Group | Co-Chair, Wills, Estates & Trusts Practice Group
Charleston, WV
office 304.340.3885
mobile 304.389.6397
  • Overview
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  • Distinctions
  • Admissions
  • Memberships
  • Publications & Presentations
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Mr. Allevato’s primary areas of legal practice are federal taxation, estate planning, corporate law, health care law, and public finance.


  • 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 in 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 and higher educational institutions
  • 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, 2020
  • 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, B.S., magna cum laude, 1976
  • Washington and Lee University School of Law, J.D., cum laude, 1979
Alternative Dispute Resolution Closely Held Business Services Corporate & Business Law Education Law Energy Law Federal Taxation Health Care Law Mergers & Acquisitions Private Client Services Public & Project Finance Tax Credits Technology Wills, Estates & Trusts


  • Fellow, The American College of Trust and Estate Counsel
  • Named the Best Lawyers® 2018 and 2023 "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.
  • Recognized by Chambers USA: America's Leading Lawyers for Business for Corporate/Commercial: Tax
  • Recognized by Chambers USA: High Net Worth Guide as a leading lawyer in West Virginia for Private Wealth Law
  • Selected by his peers for inclusion in The Best Lawyers in America in the areas of Litigation & Controversy - Tax Law, Tax Law, and Trusts & Estates
  • Selected by his peers for inclusion in West Virginia Super Lawyers in Taxation, Estate Planning and Business/Corporate, 2007 - 2011, 2018 - 2023
  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell for over 25 years



  • 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


  • West Virginia Wesleyan College, Member, Board of Trustees, Chair, Governance/Trusteeship Committee, Member, Executive Committee, 2017– Present; President, Alumni Association, 1986 – 1990;  Member, President’s Advisory Council, 1999 – 2006
  • Chair, Probate Law Committee, West Virginia State Bar, 2014 - 2019
  • State Chair, West Virginia, American College of Trust and Estate Counsel, 2015 - 2022; Business Planning Committee 2015 - Present; State Laws Committee 2017 - Present
  • Charleston Estate Planning Council Board of Directors, 2011 – 2015
  • Herscher Foundation, Inc., Secretary and Member, Board of Directors
  • Dean Search Committee, West Virginia University College of Law, 2007 - 2008
  • Visiting Committee, West Virginia University College of Law, 2006 - 2016
  • National Association of Bond Lawyers

Publications & Presentations

  • Author, Chapter on “West Virginia Asset Protection Statutes,” included in Domestic Asset Protection Trusts, edited by Alexander A. Bove, Jr., published by American Bar Association, October 2021
  • Presenter and Moderator, Panel on “Ethical Issues for Estate Planners,” Second Annual West Virginia Estate Planning Institute, February, 2022, West Virginia State Bar Association
  • Presenter, "The New West Virginia Trust Decanting Act--Same Wine, Different Container," First Annual West Virginia Estate Planning Institute, 2020 WVU CLE
  • Presenter, "Panel: Hot Topics and Role of Attorneys in Probate, Trust and Estate Administration," Estate Planning 2018, 2018 WVU CLE
  • “Choice of Entity Tax Considerations,” 2018 WV Tax Institute
  • “How Estate Planning Professionals Can Minimize the Possibility of Family Disputes in Estate Matters, 2018 Charleston Estate and Financial Planning Seminar
  • “What’s All This Fuss about The West Virginia DAPT,” 2016 WVU CLE
  • “The Use of Qualified Affidavits as Required by New WV DAPT Legislation,” 2016 Charleston Estate and Financial Planning Seminar
  • “LLC tax Issues,” 2016 NBI Seminar
  • “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
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