Overview
"I am honored to have long and trusting relationships with clients that continue to build and expand with the development of their businesses over time."
Dave’s practice focuses on taxation and business planning, tax credit transactions, trusts and estates, and mergers and acquisitions. He represents clients ranging from professional dental, medical and services practices to multiple real estate development, investment and construction-related businesses, including a variety of closely-held growth and middle market companies .
Specific areas of Dave’s practice include real estate tax and credit transactions (including a specialty in structuring historic, new-markets, conservation, qualified opportunity zone, and low-income housing credit partnerships and transactions), dental and professional practice structuring, acquisition and transitions, mergers and acquisitions, business succession and planning including executive compensation planning, and trust and estate planning.
An active thought leader, Dave frequently writes and addresses audiences on areas related to his practice, including: New Market and historic tax credits; enterprise zone grant benefits; conservation easements, deductions and credits; tax credits, grants and other incentives for real estate development; tax advantages and considerations using LLCs; 409A changes to nonqualified deferred compensation plans; charitable deductions in connection with volunteer activities; 1031 exchanges, reverse exchanges, TIC exchanges and exchanges involving related parties; choice of entity for dental practices; family and business planning issues, succession and preservation issues for Virginia landowners; state and local tax issues; advanced sales and use taxes; and multistate taxation.
Recognition
Best Lawyers in America® for Closely Held Companies and Family Businesses Law, and Tax Law, 2022-2024
Best Lawyers in America® for Corporate Law, 2024
Named to "Legal Elite," (Taxes/Estates/Trusts), Virginia Business, 2007-2008, 2010-2011, 2013-2014, 2016-2022
Selected for inclusion as a “Super Lawyer,” Tax, Virginia Super Lawyers, Thomson Reuters, 2012-2014
Experience
Experience
Examples of matters recently handled by Dave include:
Assistance to clients to secure historic and low-income housing tax credits and preparation of partnership documents for syndication of such credits to third parties, including representation of developer/sponsor and credit investor parties in transactions.
Preparation of formation documents for qualified opportunity zone funds for capitalization of funds and structuring business investments in designated opportunity zones
Since 2001, representation of clients in the negotiation and preparation of numerous separate conservation easements and restricted deeds qualifying for charitable deduction and tax credits, including preparation and documentation for the transfer of such credits.
Negotiation, preparation and closing on sales and acquisitions of various technology, service, real estate development and construction, and manufacturing businesses.
Counseling and preparation of estate and succession plans for closely-held businesses and family assets.
Assistance with numerous capitalization and financing arrangements for various business clients.
Negotiation, preparation and closing on sales and acquisitions of numerous dental and professional practices.
Prepared and reviewed numerous nonqualified deferred compensation arrangements including focusing on compliance of arrangements with requirements of Section 409A and other provisions of the Internal Revenue Code.
Perspectives
News
Speaking Engagements
Publications
Blog Posts
Community
Services
Clerkships
- Law clerk for the Hon. William C. Koch, Jr. of the Court of Appeals for the State of Tennessee
Education
New York University, LL.M.
Washington and Lee University School of Law, J.D., cum laude
University of Virginia, B.A.
Admissions
- Tennessee
- Virginia
- U.S. District Court
- Middle District of Tennessee
- U.S. Tax Court
- U.S. Supreme Court
