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 firm's Tax Practice Group and the Technology Advancement Group (TAG).

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
• 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
• 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, including working with exempt research organizations and affiliates with technology transfer issues
• Working with Boards and key personnel to help administer exempt organizations to avoid the Intermediate Sanction Rules and/or loss of status
• 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
• 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
• Partnering arrangements, such as joint venture formations, as well as experience in 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 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.   Mr. Vorbach is recognized in The Best Lawyers in America in the field of tax law.

EDUCATION

Mr. Vorbach received his legal education at 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.