Estate and Trust Administration in Virginia

Publication Date:	2023
Electronic Forms:	26
Available Formats:	Print (461 pages, softcover, 1 volume)
	Electronic (searchable PDF via flash drive, CD, or immediate download)
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Product #:	866

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Content Highlights:

Initiation of the Process
Probate and Qualification
Administration of the Estate After Probate
Claims, Elections, and Filings Against the Estate
Special Problems in Administration
Fiduciary Income Taxation
Estate Tax Considerations
Winding Up and Settlement of the Estate
Administration of Trusts

“From the time of death through completion of the administration process, this comprehensive handbook provides a framework and tried and tested electronic forms to guide practitioners who advise executors and trustees. Direction is provided on most significant issues arising in the administering of an estate.”
- James P. Cox, III, editor

With practical and sensible advice from highly experienced practitioners in the field, Estate and Trust Administration in Virginia's process-driven approach covers all aspects of handling the administration of a decedent's estate, including possible alternatives to probate and interactions with the courts and the commissioners of accounts.

This 2023 edition includes the tax filing requirements for an estate under both federal and Virginia law and addresses Virginia and federal legislative and case law developments. Virginia has adopted the Uniform Fiduciary Income and Principal Act, reflecting modern trust investment practices in the allocation of income and principal. The legislature also passed the Uniform Directed Trust Act which clarifies how duties and liabilities are to be allocated between directed trustees and trust directors.

In other new legislation, Virginia courts now are permitted to reform a decedent's will to conform it to match the decedent's intention to correct a mistake of fact or law if proved by clear and convincing evidence. Another new Virginia statute states that, where a presumption of undue influence arises in a will contest, the court will presume that this kind of influence was exerted unless the evidence shows that the decedent did intend the document to be his or her will.

You may also be interested in:

Estate Planning in Virginia

Manual for Commissioners of Accounts

Elder Law in Virginia

Virginia Civil Practice Forms

The Virginia Lawyer: A Deskbook for Practitioners

Virginia Law and Practice: A Handbook for Attorneys

CHAPTER LIST

1. Initiating the Estate Administration Process—Steps Before Probate and Qualification
2. Probate and Qualification
3. Administration of the Estate After Probate
4. Claims, Elections, and Filings Against the Estate
5. Special Problems in Administration
6. Fiduciary Income Taxation
7. Estate Tax Considerations
8. Winding Up and Settlement of the Estate
9. Administration of Trusts

CHAPTER 1: INITIATING THE ESTATE ADMINISTRATION
PROCESS—STEPS BEFORE PROBATE AND
QUALIFICATION

1.1 INTRODUCTION AND DEFINITIONS
       1.101 Introduction
       1.102 Definitions

1.2 ETHICAL CONSIDERATIONS
       1.201 Identifying the Client
       1.202 Dual Representation
       1.203 Attorney Fees
       1.204 Scope of Representation
       1.205 Attorney as Personal Representative

1.3 PERSONAL DECISIONS AFTER DEATH
       1.301 Disposition of Remains
       1.302 Funeral Arrangements
       1.303 Payment of Funeral Expenses
       1.304 Death Certificates
       1.305 Obituary
       1.306 Notification of Family Members
       1.307 Organ Donation
       1.308 Autopsy
       1.309 Location of Will
       1.310 Compelling Production of Will
       1.311 Probate of Lost Will
       1.312 Securing Assets

1.4 INITIAL CONTACT WITH CLIENT
       1.401 Identifying the Client
       1.402 Initial Information to Obtain from Client
       1.403 Review of Will
       1.404 Deciding Whether to Probate

APPENDIX 1-1: LEGAL ETHICS OPINION #1599

APPENDIX 1-2: SAMPLE ENGAGEMENT LETTER

APPENDIX 1-3: LEGAL ETHICS OPINION #1515

APPENDIX 1-4: APPLICATION FOR CERTIFICATION OF A
VITAL RECORD

APPENDIX 1-5: REAL ESTATE AFFIDAVIT

APPENDIX 1-6: VIRGINIA SMALL ESTATE ACT AFFIDAVIT

CHAPTER 2: PROBATE AND QUALIFICATION

2.1 JURISDICTION

2.2 WHO MAY QUALIFY AS PERSONAL REPRESENTATIVE
       2.201 Where There Is a Will
       2.202 Where There Is No Will
       2.203 Timing of Appointment
       2.204 Appointment of Personal Representative upon
       Motion of Any Person
       2.205 Curator

2.3 REQUIREMENTS FOR PROBATE OF A WILL
       2.301 Self-Proving Will
       2.302 Will That Is Not Self-Proving
       2.303 Holographic Will
       2.304 Witness Missing, Out-of-State, or Deceased

2.4 METHODS OF PROBATE
       2.401 Ex Parte Probate
       2.402 Quasi Inter Partes Probate
       2.403 Inter Partes Probate
       2.404 Complaint to Establish or Impeach a Will
       (Devisavit vel non)

2.5 PROBATE OF LOST OR DESTROYED WILL

2.6 PROBATE OF LATER WILL

2.7 PROBATE OF FOREIGN WILL

2.8 COMPELLING PRODUCTION OF WILL

2.9 DESTROYING OR CONCEALING WILL

2.10 PRACTICAL ASPECTS OF EX PARTE PROBATE AND
QUALIFICATION BEFORE CLERK
       2.1001 Preliminary Matters
       2.1002 Bond
       2.1003 Surety
       2.1004 Documentation Required at Probate
       2.1005 Fees and Taxes

2.11 PROBATE AND QUALIFICATION ORDER

APPENDIX 2-1: CONSENT OF NONRESIDENT FIDUCIARY FOR
SERVICE OF PROCESS

APPENDIX 2-2: SELF-PROVING AFFIDAVIT

APPENDIX 2-3: SELF-PROVING AFFIDAVIT—ALTERNATIVE
FORM

APPENDIX 2-4: DEPOSITION OF WITNESS TO WILL WITHOUT
SELF-PROVING CLAUSE

APPENDIX 2-5: PROBATE INFORMATION FORM AND
INSTRUCTIONS

APPENDIX 2-6: LIST OF HEIRS

APPENDIX 2-7: PROBATE TAX RETURN

APPENDIX 2-8: ORDER OF PROBATE AND QUALIFICATION

CHAPTER 3: ADMINISTRATION OF THE ESTATE
AFTER PROBATE

3.1 OVERSIGHT BY COMMISSIONER OF ACCOUNTS
       3.101 Establishment of Office and Appointment
       3.102 Duties
       3.103 Powers
       3.104 Local Customs
       3.105 Assistant Commissioner of Accounts

3.2 GENERAL POWERS AND DUTIES OF PERSONAL
REPRESENTATIVE
       3.201 Sources of Powers and Duties
       3.202 Powers Granted by Will
       3.203 Powers Granted by Statute
       3.204 Powers Incorporated by Reference
       3.205 Role of Co-Personal Representatives
       3.206 Standard of Care
       3.207 Duty to Pursue Claims
       3.208 Duty to Report Move from Commonwealth

3.3 INITIAL DUTIES OF PERSONAL REPRESENTATIVE
       3.301 Collecting Assets
       3.302 Obtaining a Taxpayer Identification Number
       3.303 Establishing the Estate Bank Account
       3.304 Obtaining Letters of Qualification
       3.305 Handling Decedent’s Mail
       3.306 Access to Email and Other Digital Accounts
       3.307 Obtaining Death Certificates

3.4 NOTICE OF PROBATE
       3.401 In General
       3.402 Who Must Provide Notice
       3.403 Who Must Receive Notice
       3.404 Exceptions
       3.405 Time for Sending Notice
       3.406 Form of Notice
       3.407 Method of Delivery
       .408 Filing of Affidavit
       3.409 Effect of Failure to Give Notice or File Affidavit

3.5 MANAGING AND ADMINISTERING ASSETS
       3.501 In General
       3.502 Tangible Personal Property
       .503 Stocks and Bonds
       3.504 Real Property
       3.505 Uniform Real Property Transfer on Death Act
       3.506 Life Insurance
       3.507 Assets in Other States
       3.508 Recordkeeping
       3.509 Appraisals of Property

3.6 PREPARING AND FILING THE INVENTORY
       3.601 In General
       3.602 Time Period for Filing
       3.603 When Inventory Not Required
       3.604 Valuation of Assets
       3.605 Property Included on the Inventory
       3.606 Filing Requirements and Fees
       3.607 Delivery of Inventory to Beneficiaries
       3.608 Effect of Failure to File
       3.609 After-Discovered Assets

3.7 FILING ACCOUNTINGS
       3.701 Statement of Accounting
       3.702 Statement in Lieu of Accounting

3.8 FILING TAX RETURNS
       3.801 Decedent’s Personal Income Tax
       3.802 Estate Tax
       3.803 Estate Income Tax

APPENDIX 3-1: NOTICE OF PROBATE

APPENDIX 3-2: AFFIDAVIT OF COMPLIANCE

APPENDIX 3-3: STOCK POWER

APPENDIX 3-4: REVOCABLE TRANSFER ON DEATH
DEED PURSUANT TO SECTION 64.2-635 OF
THE VIRGINIA CODE

APPENDIX 3-5: REVOCATION OF TRANSFER ON DEATH
DEED PURSUANT TO SECTION 64.2-636 OF
THE VIRGINIA CODE

APPENDIX 3-6: INVENTORY FOR DECEDENT’S ESTATE AND
INSTRUCTIONS

APPENDIX 3-7: ACCOUNT FOR DECEDENT’S ESTATE,
INSTRUCTIONS, AND SAMPLE ACCOUNT

APPENDIX 3-8: STATEMENT IN LIEU OF SETTLEMENT OF
ACCOUNT

APPENDIX 3-9: NOTICE OF INTENT TO FILE A STATEMENT IN
LIEU OF SETTLEMENT OF ACCOUNT

CHAPTER 4: CLAIMS, ELECTIONS, AND FILINGS AGAINST
THE ESTATE

4.1 THE AUGMENTED ESTATE
       4.101 Historical Background
       4.102 Electing the Augmented Estate
       4.103 Time for Filing the Election
       4.104 What Constitutes the Augmented Estate
       4.105 Determining the Elective Share
       4.106 Satisfying the Elective Share
       4.107 Right of Spouse to Residence
       4.108 Defenses

4.2 ALLOWANCE ELECTIONS
       4.201 Family Allowance
       4.202 Exempt Property Allowance
       4.203 Homestead Allowance

4.3 INSOLVENT ESTATES

4.4 WILL CONTESTS
       4.401 In General
       4.402 Parties
       4.403 Appointment of Curator
       4.404 Expenses
       4.405 Grounds

4.5 DISCLAIMERS
       4.501 In General
       4.502 Persons Who May File Disclaimer
       4.503 Contents of Disclaimer
       4.504 Filing and Recording
       4.505 Effect of Disclaimer
       4.506 Form of Disclaimer

APPENDIX 4-1: CLAIM TO AN ELECTIVE SHARE PURSUANT
TO SECTION 64.2-302 OF THE VIRGINIA CODE FOR
DECEDENTS DYING BEFORE JANUARY 1, 2017

APPENDIX 4-2: CLAIM TO AN ELECTIVE SHARE PURSUANT
TO SECTION 64.2-308.12 OF THE VIRGINIA CODE FOR
DECEDENTS DYING ON OR AFTER JANUARY 1, 2017

APPENDIX 4-3: CLAIM FOR FAMILY ALLOWANCE

APPENDIX 4-4: APPEAL FROM CLERK’S ORDER

APPENDIX 4-5: COMPLAINT TO IMPEACH A WILL

APPENDIX 4-6: DISCLAIMER

CHAPTER 5: SPECIAL PROBLEMS IN ADMINISTRATION

5.1 SUIT FOR AID AND GUIDANCE FROM COURT
       5.101 In General
       5.102 Reasons to Seek the Court’s Guidance
       5.103 Filing
       5.104 Parties
       5.105 Role of Personal Representative
       5.106 Estate Liable for Costs of Suit

5.2 OTHER COURT ACTIONS
       5.201 Distribution of Funds for Missing Beneficiary
       5.202 Distribution of Funds Pursuant to Section 64.2-2301
       5.203 Standing of Personal Representative
       5.204 Malpractice Claims Against Attorneys

5.3 REMOVAL OF FIDUCIARY
       5.301 In General
       5.302 Removal of Personal Representative
       5.303 Successor Fiduciary

5.4 PROBATE OF A FOREIGN WILL
       5.401 In General
       5.402 Procedure
       5.403 Probate of Virginia Will Elsewhere

5.5 SPECIAL ASSET PROBLEMS
       5.501 In General
       5.502 Real Estate
       5.503 Multiple-Party Bank Accounts

APPENDIX 5-1: COMPLAINT FOR AID AND DIRECTION

CHAPTER 6: FIDUCIARY INCOME TAXATION

6.1 INTRODUCTION
       6.101 Overview of Subchapter J
       6.102 Estates and Trusts as Taxable Entities

6.2 FILING REQUIREMENTS
       6.201 Fiduciary’s Responsibility for Filing Returns
       6.202 Entities Required to File
       6.203 I.R.C. § 645 Election to Treat Qualified Revocable
       Trust as Part of Estate
       6.204 The Tax Return Forms

6.3 DISTRIBUTABLE NET INCOME
       6.301 Definition
       6.302 Characterization Determined by Federal Tax Law
       6.303 Cardinal Rules of the DNI Allocation System
       6.304 Variable Complexity of DNI Allocation System
       6.305 Modification of Definition of Income and DNI to
       Accommodate Unitrusts and Equitable Adjustment

6.4 CALCULATION OF TAXABLE INCOME AND TAX
PAYABLE BY THE ENTITY
       6.401 Computation of Taxable Income
       6.402 Computation of Tax
       6.403 Alternative Minimum Tax
       6.404 Taxation of Certain Small Business Trusts
       6.405 Estimated Tax

6.5 ALLOCATION OF INCOME BETWEEN ENTITY AND
BENEFICIARIES
       6.501 Functions of the Distributable Net Income Concept
       6.502 Definition of DNI
       6.503 Example of Relationship of DNI to Fiduciary Income
       6.504 Determining the Net Income Components of DNI
       6.505 Determining the Allocation of DNI
       6.506 Illustration of the DNI Allocation Rules
       6.507 Accumulation Throwback Rules

6.6 OPPORTUNITIES AND PITFALLS: PLANNING
CONSIDERATIONS
       6.601 Income Tax Planning
       6.602 Importance of Fiduciary Discretion
       6.603 Planning for Tax Aspects of Administration
       6.604 Choosing the Initial Fiscal Period
       6.605 Selecting the Entity or Person to Pay Income Taxes
       6.606 Administration Expenses, Casualty Losses, and
       Selling Expenses on Forms 1041 and 706
       6.607 Options for Interest on Series E or EE Savings Bonds
       6.608 Distributions in Kind to Pecuniary Beneficiaries and
       in Satisfaction of Duty to Make Required
       Distributions of Income
       6.609 Distributions in Kind to Residuary Beneficiaries and
       in Funding Discretionary Distributions by Trusts
       6.610 Terminating an Estate or Trust
       6.611 Partnerships
       6.612 S Corporations

CHAPTER 7: ESTATE TAX CONSIDERATIONS

7.1 INTRODUCTION

7.2 FILING THE RETURN
       7.201 Filing Requirement Threshold
       7.202 Time for Filing
       7.203 Extension of Time
       7.204 Late Filing Penalty

7.3 DETERMINING THE TAX
       7.301 In General
       7.302 Gross Estate
       7.303 Valuation of Assets
       7.304 Deductions
       7.305 Exclusion for Qualified Conservation Easement
       7.306 Estate Tax Liability

7.4 THE GENERATION-SKIPPING TRANSFER TAX

7.5 THE AUDIT PROCESS
       7.501 In General
       7.502 Concluding the Audit on an “Agreed” Basis
       7.503 Concluding the Audit on an “Unagreed” Basis

7.6 VIRGINIA ESTATE TAX

APPENDIX 7-1: PROPERTY INTERESTS REPORTABLE ON
SCHEDULE F

APPENDIX 7-2: FORM 890—WAIVER OF RESTRICTIONS ON
ASSESSMENT AND COLLECTION OF DEFICIENCY AND
ACCEPTANCE OF OVERASSESSMENT—ESTATE, GIFT,
AND GENERATION-SKIPPING TRANSFER TAX

CHAPTER 8: WINDING UP AND SETTLEMENT OF THE ESTATE

8.1 DEBTS AND DEMANDS
       8.101 In General
       8.102 Show Cause Order
       8.103 Distribution Order
       8.104 Contingent Claims
       8.105 Scope of Protection for Personal Representative

8.2 DISTRIBUTION OF ASSETS
       8.201 Distribution Checklist
       8.202 Intestacy
       8.203 When Distribution Can Be Made
       8.204 Distributions to Minors
       8.205 Compensation of Executor
       8.206 Estate Insufficient to Satisfy Debts and Bequests

8.3 FILING OF FINAL ACCOUNTING
       8.301 Statement of Accounts
       8.302 Statement in Lieu of Accounting

8.4 PAYMENT OF FINAL ADMINISTRATION FEES
       8.401 In General
       8.402 State Probate Tax
       8.403 County or City Probate Tax
       8.404 Recording Fee for List of Heirs or Real Estate
       Affidavit Without Probate or Administration
       8.405 Appointing and Qualifying Personal Representative or
       Other Fiduciary
       8.406 Minimum Fee for Will and List of Heirs
       8.407 Underreported Asset Values
       8.408 Certificates of Qualification
       8.409 Corporate Fiduciaries

8.5 DISTRIBUTION OF FINAL ASSETS

APPENDIX 8-1: REPORT OF DEBTS AND DEMANDS

APPENDIX 8-2: MOTION FOR SHOW CAUSE ORDER

APPENDIX 8-3: SHOW CAUSE ORDER

APPENDIX 8-4: SHOW CAUSE ORDER AGAINST DISTRIBUTION

APPENDIX 8-5: ORDER OF DISTRIBUTION OF ESTATE

APPENDIX 8-6: RECEIPT FOR TANGIBLE PERSONAL PROPERTY

APPENDIX 8-7: RECEIPT FOR CASH BEQUEST

APPENDIX 8-8: REFUNDING BOND

APPENDIX 8-9: DECLARATION OF TRUST UNDER THE
VIRGINIA UNIFORM CUSTODIAL TRUST ACT

APPENDIX 8-10: TRANSFER UNDER THE VIRGINIA
UNIFORM CUSTODIAL TRUST ACT

APPENDIX 8-11: CUSTODIAL TRUSTEE’S RECEIPT AND
ACCEPTANCE

APPENDIX 8-12: WAIVER OF COMPENSATION

CHAPTER 9: ADMINISTRATION OF TRUSTS

9.1 INTRODUCTION

9.2 VIRGINIA’S UNIFORM TRUST CODE
       9.201 Enactment
       9.202 Effective Date
       9.203 Reasons for Enactment
       9.204 Structure
       9.205 Applicability
       9.206 General Provisions
       9.207 Representation of Others
       9.208 Revocable Trusts
       9.209 Acceptance, Declination, Resignation, Substitution,
       or Removal of Trustee
       9.210 Modification and Termination of Trusts
       9.211 Principal Place of Administration
       9.212 Trustee’s Duties
       9.213 Trustee Powers
       9.214 Co-Trustees
       9.215 Breach of Trust
       9.216 Nonjudicial Settlement Agreements, Consents,
       Releases and Ratifications
       9.217 Statute of Limitations
       9.218 Creditor’s Claims
       9.219 Virginia Domestic Asset Protection Trusts
       9.220 Trust-Owned Life Insurance and the Insurable
       Interest of Trustees

9.3 TESTAMENTARY TRUSTEES
       9.301 Obligations of Testamentary Trustees
       9.302 Qualification and Bond
       9.303 Inventory
       9.304 Accountings
       9.305 Compensation
       9.306 Notice of Move
       9.307 Will Irregularities

9.4 INVESTMENTS
       9.401 The Uniform Prudent Investor Act
       9.402 Scope
       9.403 Default Rule
       9.404 Requirements
       9.405 Duty to Diversify
       9.406 Investment Review
       9.407 Duties of Loyalty and Impartiality
       9.408 Costs
       9.409 Compliance
       9.410 Delegation
       9.411 Legal List

9.5 DISTRIBUTIONS
       9.501 Income Distributions
       9.502 Principal Distributions
       9.503 Power to Adjust and Total Return Unitrusts

9.6 MANAGING FIDUCIARY RISK
       9.601 Surcharge Litigation
       9.602 Assessing Risk
       9.603 Basics of Managing Risk
       9.604 Managing Fiduciary Risk Under the VUTC

9.7 TAX MATTERS
       9.701 Threshold Questions
       9.702 Trusts Generally
       9.703 Grantor Trusts
       9.704 Taxation of Nongrantor Trusts
       9.705 Simple and Complex Trusts
       9.706 Deductions and Losses
       9.707 Income Tax Distribution Planning for Trusts
       9.708 Miscellaneous Issues
       9.709 Fiscal Year
       9.710 Computation of Tax
       9.711 Tax Returns
       9.712 Estimated Tax Payments
       9.713 Alternative Minimum Tax
       9.714 Generation-Skipping Transfer Tax
       9.715 Qualified Domestic Trusts
       9.716 Other Useful Forms (Form SS-4, Form W-9,
       and Form 56)
       9.717 Access to Email and Other Digital Accounts

APPENDIX 9-1: TRUST INFORMATION FORM AND
INSTRUCTIONS

APPENDIX 9-2: MEMORANDUM OF FACTS—TRUST

APPENDIX 9-3: INVENTORY FOR TRUST AND INSTRUCTIONS

APPENDIX 9-4: ACCOUNT FOR TRUST, INSTRUCTIONS,
AND SAMPLE ACCOUNT

TABLE OF AUTHORITIES

INDEX

Authors

Editor

James P. Cox, III, MichieHamlett, PLLC / Charlottesville (Expand/Collapse Bio)

James P. Cox, III, is the author of Chapters 1, 2, 3, and 5 and has been the editor of this publication since it was first published in 1997.

Mr. Cox is a member of the firm of MichieHamlett, PLLC, in Charlottesville where he has practiced since 1983. His areas of practice include estate planning and administration, real estate, and litigation and court proceedings relating to estate matters.

Mr. Cox received a B.A., summa cum laude, from Duke University in 1980 and a J.D. from the University of Virginia in 1983. He is a member of the American College of Trust and Estate Counsel, a Virginia Law Foundation Fellow, and a Committee member of both Virginia CLE and the Virginia Law Foundation. He is also a member of The Virginia Bar Association, the Virginia State Bar, the Charlottesville-Albemarle Bar Association, the Duke University Estate Planning Council, the Central Virginia Estate Planning Council, and Phi Beta Kappa.

Mr. Cox is a former member of the Board of Governors of The Virginia Bar Association, a past Chairman of the Wills, Trusts, and Estates Section of The Virginia Bar Association, and is a member of the Legislative Committee of the Wills, Trusts and Estates Section of The Virginia Bar Association. He is also a past President of the Charlottesville-Albemarle Bar Association and the current Chairman of the Real Estate Committee of that organization.

Mr. Cox is a frequent lecturer in continuing legal education programs and, since 1993, has been the author of the annual supplements to the treatise, Harrison on Wills and Administration in Virginia and West Virginia (LexisNexis). He is named in the current edition of Best Lawyers in America in both Trusts and Estates and Real Estate Law.

Mr. Cox is named in current edition of the Best Lawyers in America, in both Trusts and Estates and Real Estate Law and has been designated as a A Super Lawyer.

Mr. Cox has been an active participant in Community Services Housing, Inc., a nonprofit housing corporation which provides affordable low-income housing for mentally ill and/or disabled persons.

Authors

Farhad Aghdami, Williams Mullen / Richmond (Expand/Collapse Bio)

Farhad Aghdami, author of Chapter 6, is the Managing Partner of the Richmond Office of Williams Mullen. He focuses on wealth transfer tax planning, business succession planning, and general corporate matters. He is a past Chair of The Virginia Bar Association’s Wills, Trusts, and Estates Section and a past President of the Estate Planning Council of Richmond. Mr. Aghdami is a Fellow of the American College of Trust and Estate Counsel and is listed in The Best Lawyers in America in the Tax and Trust and Estate categories. He is the immediate past Chairman of the Board of Governors of The Community Foundation Serving Richmond and Central Virginia and serves on the Board of Directors of St. Christopher’s School, the Boy’s and Girl’s Club of Metro Richmond, Venture Richmond, Richmond’s Future, and the Mutual Assurance Society of Virginia. Mr. Aghdami received his B.A. from the University of Virginia, his J.D. from Wake Forest University School of Law, and his LL.M. from Georgetown University Law Center.

H. Michael Deneka, Deneka Law Firm, PC / Roanoke (Expand/Collapse Bio)

H. Michael Deneka, author of Chapter 8, is a shareholder of Deneka Law Firm, PC. His areas of practice include taxation, trusts and estates, estate planning, and estate and trust administration. He is a member of the Board of Governors of the Trusts and Estates Section of the Virginia State Bar, a member of the American and Virginia Bar Associations and a former president of the Roanoke Valley Estate Planning Council. He is also a member of the Planned Giving Advisory Board of Roanoke College and a member of the Radford University School of Nursing Advisory Council. Mr. Deneka was admitted to the Virginia State Bar and the U.S. Tax Court in 1988. He received a B.B.A. in Accountancy from the University of Mississippi and a J.D. from the College of William and Mary.

John T. Midgett, Midgett & Preti, PC / Virginia Beach (Expand/Collapse Bio)

John T. Midgett, author of Chapter 4, is a founding principal with the Virginia Beach law firm of Midgett & Preti PC, where his practice is limited to estate planning and administration, estate taxation, estate litigation and family business planning. Mr. Midgett is a co-author of many continuing legal education publications and is a frequent lecturer on estate planning and administration topics. He is a member of the Virginia State Bar (Chair, Trusts & Estates Section 2008-2009), the Virginia Bar Association, where he currently serves as the Vice Chair of the Wills and Trusts Section, the Virginia Beach and Norfolk-Portsmouth Bar Associations, and the American Bar Association’s Section of Real Property, Probate and Trust Law. He is a Fellow of the American College of Trust and Estate Counsel, and is also a member of the Hampton Roads Estate Planning Council, the Duke University Estate Planning Council, and the National Academy of Elder Law Attorneys. Mr. Midgett is a graduate of the University of Virginia (B.A., with distinction) and T.C. Williams School of Law, University of Richmond (J.D.), where he served as a member of the University of Richmond Law Review.

John H. (Jay) Turner, III, Roberson, Shepard & Turner, PLC / North Chesterfield (Expand/Collapse Bio)

Jay Turner, co-author of Chapter 9, is a partner with Roberson, Shepard & Turner, PLC, in North Chesterfield, where he focuses his practice on estate planning and administration with an emphasis on estate, gift, generation skipping, and fiduciary income tax planning. He is a fellow of the American College of Trust & Estate Counsel. Mr. Turner is a member of the Virginia State Bar, where he served on the Board of Governors for the Trusts and Estates Section (2003-2009). He is a member of The Virginia Bar Association, serving on the legislative committee of the Section of Wills, Trusts and Estates. Mr. Turner is listed in Best Lawyers in America in the Trusts & Estates category and is past president of the Trust Administrators Council of Richmond. Mr. Turner received a master of laws from the Georgetown University Law Center (LL.M. taxation), his law degree from Thomas M. Cooley Law School, and his undergraduate degree from Hampden-Sydney College.

Clark H. Worthy, Gentry, Locke, Rakes & Moore, LLP / Roanoke (Expand/Collapse Bio)

Clark H. Worthy, author of Chapter 7, is a partner in the commercial practice section of Gentry, Locke, Rakes & Moore, LLP. Mr. Worthy advises clients regarding gift and estate planning techniques and represents fiduciaries in the administration of trusts and estates. He also handles matters involving sales, mergers, acquisitions, and financing of businesses, and commercial real estate matters including purchases, sales, leases, tax free exchanges and financings. Mr. Worthy received his J.D. in 1993 from Washington and Lee University School of Law and a B.S. in Finance in 1986 from the University of Virginia, McIntire School of Commerce.

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