Attorney in Charleston, WV

Publications

  • Buy-Sell Agreements Can Endanger a Corporation’s NOL Carryovers, 18 Estate Planning Magazine 22, (Jan.-Feb. 1991).
  • Planning to Minimize Generation-Skipping Tax in Modest Estates, Prentice-Hall Successful Estate Planning Ideas (Sept. 1987).
  • Using the Proportionate Profits Method of Computing Gross Income for Percentage Depletion, Prentice-Hall Oil & Natural Gas/Natural Resources Service (April. 1983).
  • Establishing Multiple Employer Plan May Be Solution to Section 414 Problems of Controlled Employers, Journal of Pension Planning and Compliance (July, 1977).
  • Administration of Decedents’ Estates, West Virginia Practice Handbook, 1977 (with Paul N. Bowles) and revised chapter, 1995, 1998, 2000, 2001, 2003.

Lectures

Wills & Estates Seminar, West Virginia Continuing Legal Education Program, 1982, 1986, 1988, 1990.
  • Durable Power of Attorney; Special Needs Trust – March 2010
  • The Effect of New I.R.C. section 382 on Buy/Sell Agreements, Nov. 2, 1990
  • The New Generation-Skipping Tax, Oct. 28, 1988
  • Fiduciary Income Tax, Nov. 1, 1986
  • Installment Payment of Estate Taxes, Oct. 22, 1982
West Virginia Society of Certified Public Accountants, Discussion Leader, 1987, and 1992.

  • Basics of Fiduciary Income Taxation, Nov. 19, 1992
  • Fiduciary Accounting, Jan. 1987
National Business Institute, Inc.

  • Uncovering the Laws of Intestacy and How They May Apply, June 2009
  • Administering the Estate Effectively, June 2008
  • Handling Assets of the Estate and Filing Taxes”; “Probate Litigation, December 2007
  • Trust Administration, August 2006
  • Identifying and Solving Selected Problems in Probate Administration, September 2004
  • Considerations in Selecting Marital Deduction Formulas”; “Choice of Trustees and the Use of Trusts in Estate Planning”; and “Using Life Insurance in Estate Planning, February 2003
  • The Estate’s Timetable – Time is of the Essence, June 2001
  • Drafting for the Marital Deduction, May 1999
  • Tax Aspects of Bankruptcy; Tax and the IRS, May 1998
  • Qualified Plan and IRA Benefits in Relation to Estate Planning, March 3, 1995
  • Handling Qualified Plan and IRA Benefits, March 8, 1994
  • Post-Mortem Tax Elections, June 11, 1993
  • Elective Share and Spousal Rights, February 1992
  • Document Preparation, April 1, 1991
  • Qualified Plan Benefits in Estate Planning, November 1989
  • Post Mortem Estate Planning, 1987
  • Fiduciary Income Tax, Feb., 1986