Mr. Croft's primary areas of practice are tax law, health care compliance, commercial transactions, estate planning and administration.

Bar Admissions

Admissions

• West Virginia State Bar
• Ohio State Bar
• West Virginia Supreme Court of Appeals
• United States District Courts for the Northern and Southern Districts of West Virginia
• United States Tax Court

Education

• West Liberty State College, B.S., Accounting, 1989
• West Virginia University College of Law, J.D., 1999

Significant Accomplishments

Federal and state tax compliance and litigation

Commercial transactions that include the creation, dissolution and merging of business entities

Corporate reorganizations for profit and nonprofit entities

Health care compliance focusing on Federal Stark, Anti-Fraud and Anti-Markup rules

Estate planning and administration

Business succession planning

Estate and trust litigation

Nonprofit entity creation and compliance

Real estate transactions and title examinations

West Virginia University College of Law, Adjunct Lecturer:

Partnership Taxation, Spring 2002 and 2003

Fundamentals of Federal Income Taxation, Summer 2004

Property III, Wills, Intestate Succession, Estate Administration, Trust and Future Interests, 2002 - 2006

Estate Planning, 2007

West Virginia licensed Certified Public Accountant, May 1994 (currently inactive)

Publications & Presentations

• "Estate and Income Tax Planning with Mineral Interests," 47th Annual Heckerling Institute on Estate Planning, Orlando, Florida, January 2013
• "Estate and Tax Planning Aspects of Oil & Gas Transactions," West Virginia Bankers Association Annual Spring Seminar, May 2012
• "Anatomy of a Business Transaction," Due Diligence, The West Virginia Bar Association, June 2011
• "Tax Aspects of Employment Litigation," Multi-State Labor and Employment Seminar, San Antonio, Texas, May 2009
• "Update on Estate and Trust Case Law and Legislation," West Virginia Continuing Legal Education, June 2012