Bill Gust is a Senior Tax Partner with Gentry Locke located in the Roanoke, Virginia office. For more than 40 years, Bill has worked with business owners relative to tax, business transitions, employee benefits, corporate, and sophisticated estate planning matters. In addition to advising corporate boards relative to governance and fiduciary matters, Bill has assisted in the successful transition of many privately held businesses, through sales, mergers and implementation of numerous ESOPs. A member of the American College of Trust and Estates Counsel,
National Center for Employee Ownership (
NCEO) and the ESOP Association, Bill is a frequent lecturer on estate, business and tax planning as well as IRS and DOL compliance matters. As a part of his corporate practice, Bill regularly advises clients on mergers & acquisitions issues, qualified and nonqualified retirement and executive deferred compensation plans as well as the proper structure for corporate aircraft operations. He is consistently noted as a
Virginia Super Lawyer in Tax Law, based on his high degree of peer recognition and professional achievement, and is consistently noted by
Best Lawyers in America list for Tax and Employee Benefits (ERISA) Law.
A quick handshake
•What makes Gentry Locke different?
The firm is an interesting amalgam of people. We are hard working. We have created a culture based on relationships and respect. Personally, I take great interest in my clients.
Experience
•Represented numerous corporations in the negotiation and implementation of sales, mergers and other restructuring with transaction values in excess of $500 million
•Successfully represented numerous companies in tax controversies involving tax disputes in United States District Court, United States Tax Court, and the Court of Federal Claims, resulting in substantial taxpayer recoveries
•Represented numerous professional and other corporations in the design and implementation of qualified retirement plans and unqualified deferred compensation arrangements for key employees
•Represents numerous public and private companies in the adoption and operation of Employee Stock Ownership Plans (ESOPs) and subsequent stock purchases from public and private shareholders
•Structured and implemented numerous acquisitions of turbofan, turbine and rotary aircraft for U.S. and foreign companies; regularly oversees compliance with corporate and commercial FAR Part 91 and Part 135 air operations
•Represents many individuals and families in the structuring and implementation of sophisticated estate plans, designed to minimize the negative impact of state and federal taxes in conjunction with the sale or transition of a business
Awards
•Named “Roanoke Lawyer of the Year” for Tax Law (2024)
•Named “Roanoke Lawyer of the Year” for Employee Benefits (ERISA) Law (2022)
•Named to Best Lawyers in America, Employee Benefits (ERISA) Law and Tax Law (2003-2026)
•Named a “Leaders in the Law” honoree by Virginia Lawyers Weekly (2020)
•Designated one of the “Legal Elite” by Virginia Business magazine for the area of Taxes/Estates/Trusts law (2015-2017, 2020, 2023-2025) and Business Law (2018)
•Named to Virginia Super Lawyers for Tax Law (2012, 2014-2019)
Library
•26 Gentry Locke Attorneys Named to 2025 Virginia Business Legal Elite List
News
Dec 2025
•31 Gentry Locke Attorneys Recognized in Best Lawyers 2026 Lists
News
Aug 2025
•29 Gentry Locke Attorneys Named to 2024 Virginia Business Legal Elite List
News
Dec 2024
•35 Gentry Locke Attorneys Recognized in Best Lawyers 2025 Lists
News
Aug 2024
•23 Gentry Locke Attorneys Named to 2023 Virginia Business Legal Elite List
News
Nov 2023
•30 Gentry Locke Attorneys Recognized in Best Lawyers 2024 Lists
News
Aug 2023
•Important Information on the SECURE 2.0 Act
Articles
Mar 2023
•ESOP - An Objective Overview for the Construction Industry
Events
Dec 2021
•Twenty Gentry Locke Attorneys Named to Legal Elite List
News
Dec 2020
•22 Gentry Locke Attorneys Recognized in The Best Lawyers in America 2021
News
Aug 2020
•Don't Leave HR to Luck: 2020 Employment Law Symposium (Postponed)
Events
Mar 2020
•Important Information on the SECURE Act
Articles
Jan 2020
•Gentry Locke Announces 2020 Management Committee
News
Jan 2020
•Indemnification, Insurance and ESOPs: Trends and Considerations for External and Internal ESOP Fiduciaries
Events
Sep 2019
•21 Gentry Locke Attorneys Recognized in The Best Lawyers in America
News
Aug 2019
•ESOPs: An Objective Overview of the Construction Industry
Events
Jul 2019
•Gentry Locke announces 2019 Management Committee
News
May 2019
•25 Gentry Locke attorneys named 2019 Virginia Super Lawyers or Rising Stars
News
Apr 2019
•Ten Gentry Locke attorneys named to 2018 'Legal Elite' list
News
Dec 2018
•20 Gentry Locke Attorneys Named to 2019 'Best Lawyers in America '
News
Aug 2018
•27 Gentry Locke Attorneys Named 2018 Virginia Super Lawyers or Rising Stars
News
Apr 2018
•Partner Bill Gust presenting at two ESOP events: NCEO (Atlanta) and ESOP Association (Charlottesville)
News
Feb 2018
•Overview of the Tax Cuts and Jobs Act of 2017
Articles
Feb 2018
•Cyber Security Risk From a Fiduciary Perspective -- ESOP Association Conference
Events
Feb 2018
•Gentry Locke attorneys again recognized as 2017 ‘Legal Elite’
News
Dec 2017
•21 Gentry Locke Attorneys Named to 2018 Best Lawyers in America
News
Aug 2017
•28 Gentry Locke Attorneys Named 2017 Virginia Super Lawyers or Rising Stars
News
Apr 2017
•Best Practices for ESOP Transaction Design in an Era of DOL Scrutiny
Events
Jan 2017
•Managing an ESOP Termination
Events
Jan 2017
•Fifteen Gentry Locke Attorneys Recognized as 2016 “Legal Elite”
News
Dec 2016
•Twenty-Two Gentry Locke Attorneys Named to 'The Best Lawyers in America'
News
Oct 2016
•Twenty-six Gentry Locke Attorneys Named '2016 Virginia Super Lawyers'
News
Apr 2016
•Ask the Experts: Your Questions Answered about First and Second Stage Transactions
Events
Mar 2016
•Second State ESOP Transactions
Events
Mar 2016
•Fourteen Gentry Locke Attorneys Named to “Best Lawyers in America Business Edition/Winter 2016” by Best Lawyers
News
Jan 2016
•Ten Gentry Locke Attorneys are 2015 'Legal Elite' by Virginia Business Magazine
News
Dec 2015
•23 Gentry Locke Attorneys Named to 2016 “Best Lawyers in America”
News
Aug 2015
•28 Gentry Locke Attorneys Named 2015 Virginia Super Lawyers
News
Apr 2015
•2015 Employee Ownership Conference
Events
Apr 2015
•2015 ESOP Invitational Conference
Events
Mar 2015
•Twenty-One Gentry Locke Attorneys Earn Best Lawyers Designations and One Lawyer of the Year
News
Aug 2014
•27 Gentry Locke Attorneys Named to Lists of 2014 Virginia Super Lawyers and Rising Stars
News
Jun 2014
•Twenty-two Attorneys named to 2014 Best Lawyers in America list; Firm Ranked in Tier 1 for Best Law Firms
News
Aug 2013
•Twenty-five Gentry Locke Attorneys Named to 'Virginia Super Lawyers' for 2013
News
Jun 2013
•Peanut Corporation of America Update
News
Feb 2013
•2013 'Top Rated Lawyers' at Gentry Locke
News
Oct 2012
•Twenty-four Gentry Locke Attorneys Named 'Best Lawyers'
News
Sep 2012
•Twenty-four Gentry Locke Attorneys Named to 'Virginia Super Lawyers' for 2012
News
Jun 2012
•Gentry Locke Attorneys Listed in 37 'Legal Eagle' Categories
News
Apr 2012
•Twelve Gentry Locke Lawyers Named to 2012 Virginia Legal Elite
News
Dec 2011
•Gentry Locke Lawyers Named to 2004 Virginia Legal Elite
News
Dec 2004
American College of Trust and Estate Counsel
•Member, Tax, Trusts and Estates, Health Care, Business Law Sections, Virginia State Bar
•Member, Tax, Employee Benefits, Corporate Sections, American Bar Association
•Member, Roanoke Valley Estate Planning Council
•Member, ESOP Association; NCEO, Mid-Atlantic Chapter of ESOP Associations
