Melissa Watkins joined Steptoe & Johnson in 2000 in the firm’s Morgantown office. Before entering the practice of law, Ms. Watkins worked and consulted in higher education finance and accounting. Most recently, she was an Assistant Controller at West Virginia University. She concentrates her practice in the areas of taxation and business and commercial planning. Ms. Watkins is also a licensed Certified Public Accountant.

AREAS OF CONCENTRATION

Taxation
Ms. Watkins represents clients in various tax matters including, but not limited to:

• Assisting personal representatives in the settlement of estates and advising them on associated tax considerations;
• Representing taxpayers before the Internal Revenue Service and the state tax department; and
• Advising clients on taxation of settlements and damages.

Tax-Exempt Organizations - Structure & Planning
Ms. Watkins 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 document support thereof;
• Structuring private foundations and private operating foundations for clients with specific charitable intentions;
• Counseling clients on appropriate exempt organization status;
• 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 Intermediate Sanction Rules and/or loss of status; and
• Instructing clients on charitable gifting.

Employee Benefit Plans
Ms. Watkins provides representation on employee benefit matters, including establishment, maintenance and termination of tax-qualified defined benefit and defined contribution pensions, 401(k) plans, and employee welfare benefit plans, including compliance with ERISA and the Internal Revenue Code.

Executive Compensation and Employment
Ms. Watkins provides representation on a variety of executive compensation and employment issues including:

• Non-qualified deferred compensation, stock options, and similar matters of executive compensation for not-for-profit entities;
• Independent contractor and leased employee issues; and
• Employment tax issues, including representation before the Internal Revenue Service regarding the same.

Ms. Watkins is a member of the West Virginia State Bar, American Bar Association, and the Monongalia County Bar Association. She is also a member of the West Virginia Society of CPAs. She is admitted to practice before the West Virginia Supreme Court of Appeals and the United States District Court for the Southern District of West Virginia. Ms. Watkins is also an Adjunct Lecturer at West Virginia University College of Business and Economics and is on the Board of Directors for Fairmont State Foundation, Inc.

EDUCATION

Ms. Watkins received her law degree from the West Virginia University College of Law in 1999. She received her Bachelor of Science Degree from Fairmont State College in accounting, graduating magna cum laude. She received her Masters of Professional Accountancy Degree in 1991 from West Virginia University.