Member
Business
LL.M. Emory University
J.D. West Virginia University
B.S. West Virginia University
Office:
Morgantown, WV
(304) 598-8115
Office:
Columbus, OH
(614) 221-5100
Biography
Mike Barill focuses his practice in taxation, and trust and estate administration. He has significant experience in estate planning, estate administration, fiduciary litigation, taxpayer representation before the Internal Revenue Service and U.S. Tax Court, corporate and partnership taxation, retirement planning, and merger structuring and reorganizations. He is the leader of the firm's Tax Practice Group and Estate and Trust Team.
Memberships & Awards
Professional
Chambers USA: America’s Leading Lawyers for Business – Tax (2022 – Present)The Best Lawyers in America®, Corporate Law (2021-Present), Tax Law (2007-Present), Trusts and Estates (2010-Present)Best Lawyers® 2020 Morgantown, WV Tax Law, Lawyer of the YearBest Lawyers® 2015 Morgantown, WV Trusts and Estates, Lawyer of the YearSuper Lawyers® Tax and Estate Sections, American Bar AssociationFormer President, North Central Estate Planning Council, Inc.Probate Committee, American Bar AssociationTax Law Section, Pennsylvania State Bar ALI-ABA Estate Planning Advisory Board
Key Experience
Represented owners and management in transferring a multi-million dollar closely held business to its employees through the use of an Employee Stock Ownership Plan (ESOP). The majority shareholders were able to receive tax-free results on the sale, and the transaction was structured to ensure that the company going forward did not pay federal income tax.
Assisted closely held professional employer organization with evaluating offers for company divestiture. Represented client in negotiating, structuring, and papering a stock sale and partial roll-over transaction.
Represented locally owned restaurant in front of the West Virginia Office of Tax Appeals on petition for reassessment of sales and use tax.
Know-How
Work Experience
1996 Steptoe & Johnson PLLC
Speaking Engagements
Mr. Barill has been a featured speaker at West Virginia and Pennsylvania CLE and CPE seminars, as well as numerous civic organizations on taxation, fiduciary litigation, special needs trusts, elder law, and estate planning issues.“A Six Foot Look at the Business, Loan and Tax Reform Legislation in Response to COVID-19,” West Virginia State Bar, April 2020“ESOP is Not a 4 Letter Work” – West Virginia Society of CPAS June 2019Mr. Barill is an Adjunct Lecturer and is a Supervising Attorney at the Low Income Taxpayer Clinic of the West Virginia University College of Law.