John F. Allevato

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

WSG Leadership

WSG Coronavirus Task Force Group
Member

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

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

Alternative Dispute Resolution | Bond Counsel | Closely Held Business Services | Corporate & Business Law | Energy Law | Federal Taxation | Health Care Law | Mergers & Acquisitions | Mergers & Acquistions | Private Client Services | Public & Project Finance | Public Finance | Tax Credits | Technology | Wills, Estates & Trusts

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

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    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