Marc J. Slotnick

Qualifications, Experience and Staff

Mr. Slotnick has been practicing law since 1991, and is currently licensed to practice in both West Virginia and Florida. He received his undergraduate education at University of Miami as a Religion major, followed by his legal education at the University of Miami School of Law.

Mr. Slotnick currently serves as the County Attorney for the Kanawha County Commission and in that capacity serves as advisor to the probate department. Mr. Slotnick is a Member of Bailey, Joseph & Slotnick, P.L.L.C. with offices in Charleston, West Virginia.

His practice concentrates on:

• Wills
• Trusts
• Estate Planning
• Real Property Law

Mr. Slotnick’s staff includes Malena R. Bernas, Legal Assistant, and Beverly Jobst, Paralegal. Our entire office is dedicated to providing prompt, understandable, and reliable personal service to clients.

To Contact Marc J. Slotnick, Please Click Here

Baily, Joseph & Slotnick
405 Capitol Street, Suite 1012
Charleston, WV. 25337

Representative Experience:

• Preparation of wills, living trusts to use unified credit, marital deduction, generation-skipping transfer tax exemption
• Charitable planning – preparation of CRTs, NIMCRUTs, etc.
• Planning with irrevocable trusts for life insurance/gifting
• Organization of family limited partnerships, limited liability companies and preparation of buy-sell agreements for business succession planning
• Planning for disability – preparation of standby trusts, financial and medical powers of attorney
• Planning with retirement assets, IRAs, etc.
• Estate administration

Education:

• University of Chicago,
  B.A., with honors, 1981
• Harvard University Law School,
  J.D., magna cum laude, 1985

Admissions:

• West Virginia Supreme Court of Appeals
• United States District Court for the Southern District of West Virginia

Affiliations:

• West Virginia State Bar
• American Bar Association
• West Virginia Bar Association
• Kanawha County Bar Association

Publications:

• "Revocable Trusts," Lorman Education Services (1997)
• "In Your Client’s Best Interests – Ethical Considerations," "What’s New and What’s Left in Sophisticated Estate Planning," National Business Institute (1995)
• "Handling Death With Dignity Issues," "Using Trusts to Meet the Needs of Your Elderly Client," National Business Institute (1994)
• "Determining Need for Living Trusts – Comparison With Other Arrangements," "Drafting and Executing Living Trusts," National Business Institute (1993)
• "Death With Dignity Issues," "Use of Trust for the Aging and Incapacitated," National Business Institute (1991)
• "The Charitable Deduction," "Probate Versus Non-Probate," National Business Institute (1991)
• "Changes for Physicians, Physician Corporations Under Tax Reform Act," West Virginia Medical Journal Vol. 82, No. 12 (1986)

Other:

• Charleston Estate Planning Council, Past President
• Charleston Exchange Club, Past President
• West Virginia State Bar, Probate Committee
• Thomas Memorial Hospital Foundation, Board Member
• West Virginia University Foundation, Member, Professional Advisory Committee
• St. John’s Episcopal Church, Charleston, West Virginia, Planned Giving Coordinator

To Contact Lynn Clarke, Please Click Here

Spilman Thomas & Battle, PLLC
300 Kanawha Boulevard, East
Charleston, WV 25321-0273

The Law Firm of Steptoe & Johnson
has two (2) professionals to help serve your needs

Tom Vorbach

Tom Vorbach joined Steptoe & Johnson in January, 1995 and brought to the firm over eighteen years of practice experience in the areas of taxation, commercial transactions and real estate.

His experience includes significant involvement in estate planning as well as estate and trust administration and charitable organizations. Mr. Vorbach currently is the Leader of the Tax Practice Group of the firm.

AREAS OF CONCENTRATION

Taxation
Mr. Vorbach represents clients in various tax matters to include:

• Preparing wills, trusts and other pertinent estate planning documents;
• Counseling clients on Federal estate, gift, generation skipping transfer and income tax matters;
• Assisting personal representatives in the settlement of estates and advising them on tax considerations associated therewith, including valuation;
• Representing taxpayers before the Internal Revenue
• Service and state tax departments; and,
• Creating family owned entities.

Business and Commercial Planning
Mr. Vorbach is involved in tax and business planning with regard to profit and non-profit business organizations such as:

• Creation, operation and dissolution of proprietorships, corporations (Sub S and Sub C), partnerships (limited and general) and limited liability companies;
• Representation of buyers and sellers in the transfer of business interests;
• Preparation of Buy-Sell Agreements; and,
• Valuation of businesses including closely held organizations.

Tax-Exempt Organizations - Structure & Planning
Mr. Vorbach routinely represents public and private charities as well as other not-for-profit organizations in the following areas:

• Preparing tax-exempt organization applications (both 1023s and 1024s) and documents in support thereof;
• Structuring private foundations and private operating foundations for clients with specific charitable intentions;
• Counseling clients on appropriate exempt organization status;
• Structuring organizations to meet and maintain a certain charitable classification:
• Advising clients on complex transactions and structures, for both profit and exempt organizations;
• Working with Boards and key personnel to help administer exempt organizations to avoid the Intermediate Sanction Rules and/or loss of status; and
• Instructing clients on charitable deductions, including the use of remainder and lead trusts and private foundations in the estate planning area.

Real Estate
Mr. Vorbach represents clients in real estate matters including:

• Preparation of deeds, title insurance policies, leases, sales contracts, and financing documents for commercial and residential real estate transactions;
• Preparation of title opinions of commercial and residential properties;
• Assistance to taxpayers in tax-free exchanges under IRC Section 1031; and,
• Representing developers of commercial and residential properties.

International Law
With his business law knowledge, Mr. Vorbach is able to address any tax issue a business may have, whether the company is new or expanding internationally. Mr. Vorbach assists clients in various matters including:

• Interpreting local, state and federal tax consequences of their business activities in the United States; and,
• Partnering arrangements, such as joint venture formations, as well as experience counseling businesses that have multiple sites.

PROFESSIONAL AND CIVIC ASSOCIATIONS

Mr. Vorbach has been a featured speaker at many West Virginia CLE seminars concerning taxation and has spoken at numerous meetings of civic organizations concerning estate planning and estate administration. He has taught classes at the West Virginia University College of Law in business organizations and income taxation.

He has been active in the Boy Scouts. Mr. Vorbach is designated an Accredited Estate Planner by the National Association of Estate Planning Councils.

EDUCATION

Mr. Vorbach received his legal education at the West Virginia University College of Law where he was Associate Editor of the West Virginia Law Review. He received a Masters of Law in Taxation from the University of Florida.

Michael W. Barill

Michael W. Barill joined Steptoe & Johnson as an experienced attorney in the practice areas of tax and estate planning.

His experience includes a significant involvement in estate and retirement planning, charitable gifting, estate administration, taxpayer representation before the Internal Revenue Service and U.S. Department of Justice, corporate and partnership taxation, Chapter 14 valuation issues, real estate transactions and commercial litigation before Circuit Courts and the West Virginia Supreme Court of Appeals.

AREAS OF CONCENTRATION

Taxation
Representing clients in various tax matters, Mr. Barill routinely:

• Prepares wills and trusts and other pertinent estate planning documents;
• Instructs clients on Federal estate, gift, generation skipping transfer and income tax matters;
• Assists personal representatives in settlement of estates and advises them on tax considerations associated therewith, including valuation;
• Represents taxpayers before the Internal Revenue Service and state tax departments; and
• Counsels clients on the more sophisticated methods of estate preservation, including family limited partnerships, private annuities, qualified personal residence trusts, charitable remainder trusts (annuity and unitrust formats) and IRA/qualified plan beneficiary designation (trust, charities or individuals) and distribution issues.

Business and Commercial Planning
Mr. Barill has experience in the creation, operation and dissolution of all business entities including:

• Corporations (Subchapter C and S);
• Partnerships (limited, family and general);
• Limited liability companies;
• Limited liability partnerships; and,
• Proprietorships.

Tax-Exempt Organizations - Structure & Planning
Mr. Barill routinely represents public and private charities as well as other not-for-profit organizations in the following areas:

• Preparing tax-exempt organization applications (both 1023s and 1024s) and documents in support thereof;
• Structuring private foundations and private operating foundations for clients with specific charitable intentions;
• Counseling clients on appropriate exempt organization status;
• Structuring organizations to meet and maintain a certain charitable classification;
• Advising clients on complex transactions and structures, involving both for-profit and exempt organizations;
• Working with Boards and key personnel to help administer exempt organizations to avoid the Intermediate Sanction Rules and/or loss of status; and
• Instructing clients on charitable deductions, including the use of remainder and lead trusts and private foundations in the estate planning area.

Real Estate
Mr. Barill represents clients in real estate matters including preparation of deeds, leases, sales contracts and financing documents for commercial and residential real estate transactions.

PROFESSIONAL AND CIVIC ASSOCIATIONS

Mr. Barill is a member of the West Virginia State Bar; the American Bar Association, Tax and Estate Divisions; the Monongalia County Bar Association; the Marion County Bar Association; and the North Central Estate Planning Council, Inc. (Board of Directors).

He is a sought after speaker with regard to issues and legal updates concerning taxation and estate planning and administration, having presented to Foundations, benefactors and civic and professional organizations.

EDUCATION AND PRIOR WORK EXPERIENCE

Mr. Barill received his legal education at the West Virginia University College of Law where he was a member of the Moot Court Honorary Board and West Virginia University's representative to the American Bar Association's Moot Court Competition.

Mr. Barill obtained his Masters of Law in Taxation with a specialization in estate and gift taxes from Emory University School of Law in 1992.

To Contact Tom Vorbach, Please Click Here
To Contact Michael W. Barill, Please Click Here

Steptoe & Johnson
P.O. Box 1616
1000 Hampton Center
Morgantown, WV 26507-1616