Roy H. Cunningham

Mr. Cunningham concentrates his practice in the areas of estate planning, estate and trust litigation and taxation. He has a wealth of experience in complex estate planning, including the preparation and execution or wills, living trusts, grantor retained annuity trusts, intentionally defective grantor trusts, beneficiary defective grantor trusts, and family limited partnerships as well as basic estate planning documents.

Mr. Cunningham represents both personal and corporate fiduciaries in all forms of estate and trust litigation, including will contests, contested accountings, and reformation of wills and trusts.

Mr. Cunningham counsels his clients and represents them before the Internal Revenue Service, New York State Department of Taxation and Finance and the West Virginia Tax Department on a wide range of tax issues.