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Spilman Thomas & Battle, PLLC

John F. Allevato

Co-Chair, Federal Taxation
Co-Chair, Wills, Estates & Trusts
Member

Expertise

Bond Counsel
Corporate & Business Law
Alternative Dispute Resolution
Closely Held Business Services

WSG Practice Industries

Activity

Spilman Thomas & Battle, PLLC
West Virginia, U.S.A.

Local Time: Sat. 14:41

304.340.3885

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Profile

Mr. Allevato’s primary areas of practice are federal taxation, estate planning, corporate, health care law, and public finance.

Bar Admissions

Admissions

West Virginia State Bar
Ohio State Bar Association
District of Columbia Bar (inactive)
United States District Court for the Southern District of West Virginia
United States Tax Court

Education

West Virginia Wesleyan College, B.S., magna cum laude, 1976
Washington and Lee University School of Law, J.D., cum laude, 1979

Areas of Practice

Professional Career

Significant Accomplishments

Counseling and advising high-net-worth clients regarding estate and tax planning matters, including succession issues for closely held business clients and preparation of estate planning documents

Advising clients on matters pertaining to the federal income tax laws, to minimize the impact of taxes on business transactions

Advising and counseling fiduciaries on trust, probate and estate matters, and assisting on litigation matters involving fiduciaries

Advocating matters before the Internal Revenue Service on client issues, including audits and appeals from audit determinations, compliance, collections and United States Tax Court matters

Regularly counseling clients on federal tax-exempt issues, including matters involving not-for-profit health care entities

Representing businesses and individuals in business dealings, such as acquisitions, divestitures, business combinations and entity selection matters

Counseling on tax issues incident to tax-exempt bond financings

Adjunct Lecturer, West Virginia University College of Law, Morgantown, West Virginia, teaching Estate Planning, 2002 – 2006; Estate and Gift Tax, 2016

Partner and Associate, Kegler, Brown, Hill & Ritter, Columbus, Ohio, 1984 – 1997

Adjunct Professor, Capital University Law School and Capital University Graduate Tax Program, Columbus, Ohio, teaching classes in Estate Planning, Federal Estate and Gift Taxation, Advanced Income Taxation, 1982 – 1997

West Virginia Wesleyan College, President, Alumni Association, 1986 – 1990; Ex-officio Member, Board of Trustees, 1989 – 1990; Member, President’s Advisory Council, 1999 – 2006

Articles

Publications & Presentations

“Choice of Entity Tax Considerations,” 2018 WV Tax Institute
“How Estate Planning Professionals Can Minimize the Possibility of Family Disputes in Estate Matters, 2018 Charleston Estate and Financial Planning Seminar
“What’s All This Fuss about The West Virginia DAPT,” 2016 WVU CLE
“The Use of Qualified Affidavits as Required by New WV DAPT Legislation,” 2016 Charleston Estate and Financial Planning Seminar
“LLC tax Issues,” 2016 NBI Seminar
“Joint Trusts—Not as Scary as They Used to Be,” 2015 WVU CLE
“The Impact of the West Virginia Uniform Trust Code,” 2014 WVU CLE
“Choice of Entity—LLC or Corporation,” 2014 National Business Institute
“The Folly of Trust Irrevocability,” 2013 Charleston Estate and Financial Planning Seminar
“Ethical Issues—Circular 230 Proposed Revisions,” 2012 West Virginia Tax Institute
“Basics of Section 754 Election,” 2012 West Virginia Society of CPAs
“Trust Administration after the West Virginia Uniform Trust Code,” 2012 WVU CLE
“Duty to Inform under the West Virginia Uniform Trust Code,” 2012 Charleston Estate and Financial Planning Seminar
“Top Things You Need to Know about the West Virginia Uniform Trust Code,” 2011 Tri-State Tax Institute
"West Virginia Uniform Trust Code," 2011 WVU CLE
"Revocable Living Trusts," 2010 WVU CLE on Planning for the Modest Estate
“Form 990 – What You Need to Know,” 2008 West Virginia Tax Institute
“Uniform Premarital Agreement Act and Cohabitation Agreements,” 2006 WVU CLE on West Virginia Estate Planning
“Advance Directives and Durable Powers of Attorney,” 2004 Mountaineer CLE Seminar on Planning the Modest Estate
“The Gift Tax – What You Need to Know,” 2003 Mountaineer CLE Seminar on Wills and Estates
“Tax Issues for Business Lawyers,” 11th Annual Commercial Law Institute, November 2002, West Virginia University Continuing Legal Education
“Tax Issues for Public Charities,” Lorman Business Institute, December 2001; March 2003
“Tax Considerations in Buying or Selling a Business in West Virginia,” Lorman Business Institute, 2000
“Tax and the General Practitioner,” National Business Institute, 1998
“Taxing Bankruptcy Alternatives,” 1995 Columbus Bar Association Bankruptcy Institute
“Approaches for Lawyers and Accountants in Evaluating Tax Shelters for Clients,” Columbus Tax Conference, 1984
“The Economic Recovery Tax Act of 1981: Implication of the Estate and Gift Tax Changes Upon Estate Planning,” 11 Capital University Law Review 1, Winter, 1981

Blogs