Steven F. Luby

Representative Experience

• Representation of numerous clients on the implementation of federal, gift, generation-skipping transfer, and income tax planning and other estate planning, including the drafting of wills, revocable trusts, insurance trusts, special needs trusts, grantor annuity trusts and charitable trusts. Several estate plans exceeded $50 million of net worth
• Representation of numerous clients on estate administration, elective share, and probate matters in West Virginia
• Implemented numerous pre-marital agreements with the assistance of experienced divorce attorneys for high-net-worth clients and their children, particularly clients who own closely held businesses
• Implemented asset protection planning of several high net worth clients, including acting as local counsel for clients in the implementation of foreign asset protection trusts
• Business succession planning of numerous families and closely held businesses, including implementation of buy-sell agreements, voting trusts, voting agreements, management agreements, and other governance agreements and pre-sale planning
• Representation of several prominent medical practices in the structuring of their governance, employment and compensation arrangements as well as compliance with health care regulatory matters, including Stark and anti-kickback compliance
• Advised the physician owners of a physician-owned hospital and also a surgical facility in the structuring of its corporate bylaws, medical staff bylaws, shareholder agreements, and other business arrangements
• Representation of business owners in disputes and litigation related to governance, dissociation, and receivership and the representation of trustees and beneficiaries related to trust administration matters
• Representation of taxpayers in federal and state tax controversies, including comprehensive federal tax audits and IRS appeals, and the representation of a large international corporation in the $10 million franchise tax controversy and $8 million severance tax controversy
• Acted as developer counsel in the financing of the public infrastructure for two large real estate developments, including the tax increment financing of $30 million of public infrastructure for a 1600-acre multi-use real estate investment in Bridgeport, West Virginia
• Served as underwriter’s counsel in the issuance of bonds in the aggregate amount in excess of $200 million for road construction, higher education projects, hospital financing, and real estate development