Mr. Allevato's primary areas of practice are federal taxation, estate planning, corporate,health care law, and public finance.
Representative Experience
· Counsel and advise high net worth clients regarding estate and tax planning matters, including succession issues for closely held business clients and preparation of estate planning documents
· Advise clients on matters pertaining to the federal income tax laws, to minimize the impact of taxes on business transactions
· Advocate 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 counsel clients on federal tax-exempt issues, including matters involving not-for-profit health care entities
· Represent businesses and individuals in business dealings, such as acquisitions, divestitures,business combinations and entity selection matters
· Counsel on tax issues incident to tax-exempt bond financings
Honors and Awards
· Fellow, American College of Trust and Estate Counsel
· Named 2007-2011 "West Virginia Super Lawyer" in Taxation, Estate Planning and Business/Corporate
· Listed 2008-2012 in The Best Lawyers in America for Tax Law, Trusts and Estates, and Litigation & Controversy - Tax
Publications and Presentations
· "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
Service and Activities
· President and Board Member, Patriot Foundation, Inc.
· 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
· Board Member, Charleston Estate Planning Council, 2011 - Present
· American Health Lawyers Association
· National Association of Bond Lawyers
· Probate Committee, West Virginia State Bar
Other
· Adjunct Lecturer, West Virginia University College of Law, Morgantown, West Virginia, teaching Estate Planning, 2002 - 2006
· 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