Steptoe & Johnson's Taxation Practice Group has more attorney / CPAs and more masters of law in taxation than any other firm in West Virginia. When it comes to tax issues, clients can count on Steptoe & Johnson to help solve the most complex questions.
Steptoe & Johnson's Taxation Practice Group lawyers represent individuals and businesses dealing with state and federal personal income taxes, corporate income taxes, fiduciary income taxes, withholding taxes, state and local business franchise taxes, excise and similar taxes, personal and real property tax assessments, federal estate and gift taxes, West Virginia estate taxes, and counsels individuals with respect to both tax and non-tax aspects of personal estate planning.
Transactional and Business
- Tax aspects of business formation and changes in business structures
- Buy/sell agreements for closely held businesses
- Qualified and non-qualified retirement plans
- Deferred compensation arrangements
- Taxation of intrastate and interstate business transactions
- Dissolutions, mergers and tax-free reorganizations of business entities
- Taxation of purchase and sale transactions
- Taxation of corporate stock redemptions
- Use of limited liability companies
- Stockholder and officer personal liability for trust fund taxes
- Tax consequences of business debt/equity structure
- Taxation of dividends and other corporate distributions and other tax related matters
Estate Planning
- Counseling and planning concerning tax and non-tax aspects of family wealth transfers, including preparation of simple and complex wills
- Preparation of revocable and irrevocable inter vivos trusts
- Preparation of living wills, durable powers of attorney and medical powers of attorney
- Guardianship appointments and related fiduciary matters
- Marital deduction planning
- Estate freeze techniques
- Estate planning for closely held businesses
- Retirement benefits planning
- Life insurance trusts and other uses of life insurance products in estate planning
- Use of family limited partnerships
- Generation skipping transfer tax planning
- Uses of noncharitable and charitable gifts in estate planning
- Federal gift tax issues and return preparation
Estate and Trust Administration
- Probate and non-probate estate administration and related issues
- Post-mortem estate planning techniques, including the use of disclaimers and the West Virginia spousal elective share
- Will and trust analysis and interpretation
- Will contests
- Ancillary administration of nondomiciliary probate estates
- Fiduciary and beneficiary rights and duties in estate and trust administration
- Income taxation of trusts, estates and beneficiaries
- Valuation of estate and trust assets
- Federal estate and gift tax issues and tax return preparation
- State estate tax return issues and preparation
Tax Dispute Resolutions
- Negotiation and informal resolution of disputes with federal, state and local tax authorities, including the Internal Revenue Service, IRS auditors, West Virginia Tax Auditors, County Assessors, County Commissions and municipal taxing authorities
- Representation of clients before hearing examiners of federal and state agencies, including the U.S. Internal Revenue Service and the Office of Hearing and Appeals of the West Virginia Department of Tax and Revenue
- Trial court representation before state circuit courts, federal district courts and the U.S. Tax Court
- Appellate representation before state circuit courts, the West Virginia Supreme Court of Appeals, federal circuit courts of appeal and the United States Supreme Court
