--
-- Host: localhost    Database: rackolae_rack3
-- ------------------------------------------------------


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) ENGINE=InnoDB AUTO_INCREMENT=4094 DEFAULT CHARSET=latin1;

--
-- Dumping data for table `wp_postmeta`
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We trust you will find that we achieved our goals.','Homepage','','inherit','closed','closed','','55-revision-v1','','','2016-08-24 11:27:32','2016-08-24 11:27:32','',55,'http://www.racklaw.com/rack3/?p=67',0,'revision','',0),(68,1,'2016-08-24 12:29:30','2016-08-24 12:29:30','','badge-logo-01','','inherit','open','closed','','badge-logo-01','','','2016-08-24 12:29:30','2016-08-24 12:29:30','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-01.png',0,'attachment','image/png',0),(69,1,'2016-08-24 12:29:41','2016-08-24 12:29:41','','badge-logo-02','','inherit','open','closed','','badge-logo-02','','','2016-08-24 12:29:41','2016-08-24 12:29:41','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-02.png',0,'attachment','image/png',0),(70,1,'2016-08-24 12:30:19','2016-08-24 12:30:19','','badge-logo-03','','inherit','open','closed','','badge-logo-03','','','2016-08-24 12:30:19','2016-08-24 12:30:19','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-03.png',0,'attachment','image/png',0),(71,1,'2016-08-24 13:13:01','2016-08-24 13:13:01','','badge-logo-best','','inherit','open','closed','','badge-logo-best','','','2016-08-24 13:13:01','2016-08-24 13:13:01','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-best.png',0,'attachment','image/png',0),(72,1,'2016-08-24 13:13:19','2016-08-24 13:13:19','','badge-logo-04','','inherit','open','closed','','badge-logo-04','','','2016-08-24 13:13:19','2016-08-24 13:13:19','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-04.png',0,'attachment','image/png',0),(73,1,'2016-08-24 13:13:34','2016-08-24 13:13:34','','badge-logo-05','','inherit','open','closed','','badge-logo-05','','','2016-08-24 13:13:34','2016-08-24 13:13:34','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-05.png',0,'attachment','image/png',0),(74,1,'2016-08-24 13:14:11','2016-08-24 13:14:11','','badge-logo-06','','inherit','open','closed','','badge-logo-06','','','2016-08-24 13:14:11','2016-08-24 13:14:11','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-06.png',0,'attachment','image/png',0),(75,1,'2016-08-24 13:14:57','2016-08-24 13:14:57','','badge-logo-07','','inherit','open','closed','','badge-logo-07','','','2016-08-24 13:14:57','2016-08-24 13:14:57','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-07.png',0,'attachment','image/png',0),(76,1,'2016-08-24 13:15:20','2016-08-24 13:15:20','','badge-logo-08','','inherit','open','closed','','badge-logo-08','','','2016-08-24 13:15:20','2016-08-24 13:15:20','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-08.png',0,'attachment','image/png',0),(77,1,'2016-08-24 13:15:50','2016-08-24 13:15:50','','badge-logo-09','','inherit','open','closed','','badge-logo-09','','','2016-08-24 13:15:50','2016-08-24 13:15:50','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/badge-logo-09.png',0,'attachment','image/png',0),(82,1,'2016-08-24 14:46:04','2016-08-24 14:46:04','','member','','inherit','open','closed','','member','','','2016-08-24 14:46:04','2016-08-24 14:46:04','',0,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/member.jpg',0,'attachment','image/jpeg',0),(93,1,'2016-08-26 08:01:22','2016-08-26 08:01:22','','our-firm','','inherit','open','closed','','our-firm-2','','','2016-08-26 08:01:22','2016-08-26 08:01:22','',31,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/our-firm.jpg',0,'attachment','image/jpeg',0),(94,1,'2016-08-26 09:02:23','2016-08-26 09:02:23','','Our Team','','publish','closed','closed','','our-team','','','2016-08-26 09:04:06','2016-08-26 09:04:06','',0,'http://www.racklaw.com/rack3/?page_id=94',0,'page','',0),(95,1,'2016-08-26 09:02:23','2016-08-26 09:02:23','','Our Team','','inherit','closed','closed','','94-revision-v1','','','2016-08-26 09:02:23','2016-08-26 09:02:23','',94,'http://www.racklaw.com/rack3/?p=95',0,'revision','',0),(96,1,'2016-08-26 09:03:23','2016-08-26 09:03:23',' ','','','publish','closed','closed','','96','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',0,'http://www.racklaw.com/rack3/?p=96',2,'nav_menu_item','',0),(104,1,'2016-08-26 09:36:43','2016-08-26 09:36:43','','Karen O. 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Tarn, B.B.A.','','publish','closed','closed','','nicki-a-tarn-b-b-a','','','2016-08-26 09:39:43','2016-08-26 09:39:43','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=106',0,'our_team','',0),(107,1,'2016-08-26 09:39:29','2016-08-26 09:39:29','','Nicki-Tarn01','','inherit','open','closed','','nicki-tarn01','','','2016-08-26 09:39:29','2016-08-26 09:39:29','',106,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nicki-Tarn01.jpg',0,'attachment','image/jpeg',0),(108,1,'2016-08-26 09:42:40','2016-08-26 09:42:40','','Wanda M. Parsons','','publish','closed','closed','','wanda-m-parsons','','','2016-08-26 09:42:40','2016-08-26 09:42:40','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=108',0,'our_team','',0),(109,1,'2016-08-26 09:42:26','2016-08-26 09:42:26','','Wanda-Parsons01','','inherit','open','closed','','wanda-parsons01','','','2016-08-26 09:42:26','2016-08-26 09:42:26','',108,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Wanda-Parsons01.jpg',0,'attachment','image/jpeg',0),(110,1,'2016-08-26 09:44:36','2016-08-26 09:44:36','','Kristen A. 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Dove','','publish','closed','closed','','mollie-e-dove','','','2016-08-26 09:46:42','2016-08-26 09:46:42','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=112',0,'our_team','',0),(113,1,'2016-08-26 09:46:24','2016-08-26 09:46:24','','Mollie-Dove01','','inherit','open','closed','','mollie-dove01','','','2016-08-26 09:46:24','2016-08-26 09:46:24','',112,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Mollie-Dove01.jpg',0,'attachment','image/jpeg',0),(114,1,'2016-08-26 09:48:15','2016-08-26 09:48:15','','Nina M Suggs','','publish','closed','closed','','nina-m-suggs','','','2016-08-26 09:48:15','2016-08-26 09:48:15','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=114',0,'our_team','',0),(115,1,'2016-08-26 09:48:01','2016-08-26 09:48:01','','Nina-Suggs01','','inherit','open','closed','','nina-suggs01','','','2016-08-26 09:48:01','2016-08-26 09:48:01','',114,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nina-Suggs01.jpg',0,'attachment','image/jpeg',0),(116,1,'2016-08-26 09:50:01','2016-08-26 09:50:01','','Nayla M. Munoz','','publish','closed','closed','','nayla-m-munoz','','','2016-08-26 09:50:39','2016-08-26 09:50:39','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=116',0,'our_team','',0),(117,1,'2016-08-26 09:49:41','2016-08-26 09:49:41','','Nayla-Munoz01','','inherit','open','closed','','nayla-munoz01','','','2016-08-26 09:49:41','2016-08-26 09:49:41','',116,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nayla-Munoz01.jpg',0,'attachment','image/jpeg',0),(118,1,'2016-08-26 10:33:16','0000-00-00 00:00:00','','Auto Draft','','auto-draft','open','open','','','','','2016-08-26 10:33:16','0000-00-00 00:00:00','',0,'http://www.racklaw.com/rack3/?p=118',0,'post','',0),(119,1,'2016-08-26 10:46:18','2016-08-26 10:46:18','<label> Your Name (required)\r\n    [text* your-name class:form-control] </label>\r\n\r\n<label> Your Email (required)\r\n    [email* email-794 class:form-control] </label>\r\n\r\n<label> Subject (required)\r\n    [text* your-subject class:form-control] </label>\r\n\r\n<label> Your Message\r\n    [textarea your-message class:form-control] </label>\r\n\r\n[submit class:btn class:btn-default \"Send\"]\nRacklaw \"[your-subject]\"\n[your-name] <wordpress@racklaw.siteproofs.net>\nFrom: [your-name] <[your-email]>\r\nSubject: [your-subject]\r\n\r\nMessage Body:\r\n[your-message]\r\n\r\n--\r\nThis e-mail was sent from a contact form on Racklaw (http://www.racklaw.com/rack3)\ntesting.demo@gmail.com\nReply-To: [your-email]\n\n\n\n\nRacklaw \"[your-subject]\"\nRacklaw <wordpress@racklaw.siteproofs.net>\nMessage Body:\r\n[your-message]\r\n\r\n--\r\nThis e-mail was sent from a contact form on Racklaw (http://www.racklaw.com/rack3)\n[your-email]\nReply-To: testing.demo@gmail.com\n\n\n\nThank you for your message. It has been sent.\nThere was an error trying to send your message. Please try again later.\nOne or more fields have an error. Please check and try again.\nThere was an error trying to send your message. Please try again later.\nYou must accept the terms and conditions before sending your message.\nThe field is required.\nThe field is too long.\nThe field is too short.\nThe date format is incorrect.\nThe date is before the earliest one allowed.\nThe date is after the latest one allowed.\nThere was an unknown error uploading the file.\nYou are not allowed to upload files of this type.\nThe file is too big.\nThere was an error uploading the file.\nThe number format is invalid.\nThe number is smaller than the minimum allowed.\nThe number is larger than the maximum allowed.\nThe answer to the quiz is incorrect.\nYour entered code is incorrect.\nThe e-mail address entered is invalid.\nThe URL is invalid.\nThe telephone number is invalid.','Contact form 1','','publish','closed','closed','','contact-form-1','','','2016-08-29 10:59:19','2016-08-29 10:59:19','',0,'http://www.racklaw.com/rack3/?post_type=wpcf7_contact_form&#038;p=119',0,'wpcf7_contact_form','',0),(120,1,'2016-08-26 10:46:40','2016-08-26 10:46:40','[contact-form-7 id=\"119\" title=\"Contact form 1\"]','Contact Us','','inherit','closed','closed','','45-revision-v1','','','2016-08-26 10:46:40','2016-08-26 10:46:40','',45,'http://www.racklaw.com/rack3/?p=120',0,'revision','',0),(121,1,'2016-08-26 11:20:30','2016-08-26 11:20:30','','img-01','','inherit','open','closed','','img-01','','','2016-08-26 11:20:30','2016-08-26 11:20:30','',39,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/img-01.jpg',0,'attachment','image/jpeg',0),(122,1,'2016-08-26 11:40:32','2016-08-26 11:40:32','At Rack & Moccia, we believe in giving back to the community some of the gifts we have received.  As lawyers, we contribute our special knowledge and experience to local charities in which we are involved.  As parents, we donate our time to educational, religious and recreational activities.  As active members of the growing Hampton Roads business community, we seek to promote better support and opportunity for our fellow citizens.  \n\nCharitable and religious organizations often seek out attorneys as volunteers for their knowledge and experience in the formation and administration of charitable entities, tax planning, fund-raising regulations, contract matters and litigation avoidance, to name a few.  We are proud to serve in leadership positions with or contribute to the following organizations for the betterment of our community:\n<ul>????\n<li>Alzheimer\'s Association, Southeastern Virginia Chapter Board of Directors / Planned Gifts Advisory Committee</li>\n<li>Cape Henry Rotary Club</li>\n<li>Catholic Charities of Hampton Roads Foundation Board</li>\n<li>Central Business District Association of Virginia Beach</li>\n<li>Children’s Health Systems</li>\n<li>Children’s Hospital Foundation Board</li>\n<li>Children\'s Hospital of the King\'s Daughters Development Advisory Board</li>\n<li>Food Bank of Southeastern Virginia and the Eastern Shore</li>\n<li>Governor\'s Advisory Board on Aging (Gov.  George Allen)</li>\n<li>Hampton Roads Community Foundation</li>\n<li>Hampton Roads Estate Planning Council</li>\n<li>James Madison University Alumni Association, Chapter President</li>\n<li>Leave a Legacy Hampton Roads, Inc.</li>\n<li>Legal Food Frenzy of Virginia</li>\n<li>Little Neck Swim & Racquet Club, Inc.</li>\n<li>M.E. Cox Center for Adult Day Care, Board of Directors</li>\n<li>Mayor\'s Committee on Aging, Virginia Beach</li>\n<li>Senior Services of South Hampton Roads (SEVAMP), Board of Directors</li>\n<li>Special Olympics Little Feet Meet at Old Dominion University</li>\n<li>St. Mary’s Home, Planned Giving Committee</li>\n<li>Tidewater Jewish Foundation Professional Education Committee</li>\n<li>Tomcat Sunset, Inc.</li>\n<li>United Way Foundation Professional Advisory Council</li>\n<li>Virginia Aquarium and Marine Science Center</li>\n<li>Virginia Beach Foundation, Professional Advisors Committee</li>\n<li>Virginia Symphony, Board of Directors</li>\n<li>Wills for Heroes</li>\n</ul>','Community Involvement','','inherit','closed','closed','','35-autosave-v1','','','2016-08-26 11:40:32','2016-08-26 11:40:32','',35,'http://www.racklaw.com/rack3/35-autosave-v1/',0,'revision','',0),(123,1,'2016-08-26 11:36:42','2016-08-26 11:36:42','At Rack & Moccia, we believe in giving back to the community some of the gifts we have received.  As lawyers, we contribute our special knowledge and experience to local charities in which we are involved.  As parents, we donate our time to educational, religious and recreational activities.  As active members of the growing Hampton Roads business community, we seek to promote better support and opportunity for our fellow citizens.  \r\n\r\nCharitable and religious organizations often seek out attorneys as volunteers for their knowledge and experience in the formation and administration of charitable entities, tax planning, fund-raising regulations, contract matters and litigation avoidance, to name a few.  We are proud to serve in leadership positions with or contribute to the following organizations for the betterment of our community:\r\n\r\n<ul>????\r\n<li>Alzheimer\'s Association, Southeastern Virginia Chapter Board of Directors / Planned Gifts Advisory Committee</li>\r\n<li>Cape Henry Rotary Club</li>\r\n<li>Catholic Charities of Hampton Roads Foundation Board</li>\r\n<li>Central Business District Association of Virginia Beach</li>\r\n<li>Children’s Health Systems</li>\r\n<li>Children’s Hospital Foundation Board</li>\r\n<li>Children\'s Hospital of the King\'s Daughters Development Advisory Board</li>\r\n<li>Food Bank of Southeastern Virginia and the Eastern Shore</li>\r\n<li>Governor\'s Advisory Board on Aging (Gov.  George Allen)</li>\r\n<li>Hampton Roads Community Foundation</li>\r\n<li>Hampton Roads Estate Planning Council</li>\r\n<li>James Madison University Alumni Association, Chapter President</li>\r\n<li>Leave a Legacy Hampton Roads, Inc.</li>\r\n<li>Legal Food Frenzy of Virginia</li>\r\n<li>Little Neck Swim & Racquet Club, Inc.</li>\r\n<li>M.E. Cox Center for Adult Day Care, Board of Directors</li>\r\n<li>Mayor\'s Committee on Aging, Virginia Beach</li>\r\n<li>Senior Services of South Hampton Roads (SEVAMP), Board of Directors</li>\r\n<li>Special Olympics Little Feet Meet at Old Dominion University</li>\r\n<li>St. Mary’s Home, Planned Giving Committee</li>\r\n<li>Tidewater Jewish Foundation Professional Education Committee</li>\r\n<li>Tomcat Sunset, Inc.</li>\r\n<li>United Way Foundation Professional Advisory Council</li>\r\n<li>Virginia Aquarium and Marine Science Center</li>\r\n<li>Virginia Beach Foundation, Professional Advisors Committee</li>\r\n<li>Virginia Symphony, Board of Directors</li>\r\n<li>Wills for Heroes</li>\r\n</ul>','Community Involvement','','inherit','closed','closed','','35-revision-v1','','','2016-08-26 11:36:42','2016-08-26 11:36:42','',35,'http://www.racklaw.com/rack3/35-revision-v1/',0,'revision','',0),(124,1,'2016-08-26 11:39:19','2016-08-26 11:39:19','Each member of our Firm is dedicated to building a relationship of trust between clients and their legal counsel, one that fosters the disclosure and discussion necessary for effective representation.  Clients seeking to create a new estate plan may intend to preserve the family legacy for their grandchildren, to shelter it from opportunistic in-laws or unnecessary taxes, or to give a portion to their church or alma mater.  They may seek a second opinion on an ill-advised spend-down strategy to establish eligibility for Medicaid benefits.  Whatever their special purpose in seeking counsel, we strive to listen for the expression of those concerns and to design and implement a resolution tailored for each client. \r\n\r\nThis trusted relationship provides the foundation for effective representation of our estate planning clients, but also of family members appointed as fiduciary, those involved in litigation over wills, trusts and estates, and those planning for a new business or tax-exempt entity.  As trusted counsel, our attorneys are also appointed to serve as executor or trustee where clients or the courts prefer an independent, professional fiduciary for protection of the beneficiaries.','Our Firm','','inherit','closed','closed','','31-revision-v1','','','2016-08-26 11:39:19','2016-08-26 11:39:19','',31,'http://www.racklaw.com/rack3/31-revision-v1/',0,'revision','',0),(125,1,'2016-08-26 11:40:44','2016-08-26 11:40:44','At Rack & Moccia, we believe in giving back to the community some of the gifts we have received.  As lawyers, we contribute our special knowledge and experience to local charities in which we are involved.  As parents, we donate our time to educational, religious and recreational activities.  As active members of the growing Hampton Roads business community, we seek to promote better support and opportunity for our fellow citizens.  \r\n\r\nCharitable and religious organizations often seek out attorneys as volunteers for their knowledge and experience in the formation and administration of charitable entities, tax planning, fund-raising regulations, contract matters and litigation avoidance, to name a few.  We are proud to serve in leadership positions with or contribute to the following organizations for the betterment of our community:\r\n<ul><li>Alzheimer\'s Association, Southeastern Virginia Chapter Board of Directors / Planned Gifts Advisory Committee</li>\r\n<li>Cape Henry Rotary Club</li>\r\n<li>Catholic Charities of Hampton Roads Foundation Board</li>\r\n<li>Central Business District Association of Virginia Beach</li>\r\n<li>Children’s Health Systems</li>\r\n<li>Children’s Hospital Foundation Board</li>\r\n<li>Children\'s Hospital of the King\'s Daughters Development Advisory Board</li>\r\n<li>Food Bank of Southeastern Virginia and the Eastern Shore</li>\r\n<li>Governor\'s Advisory Board on Aging (Gov.  George Allen)</li>\r\n<li>Hampton Roads Community Foundation</li>\r\n<li>Hampton Roads Estate Planning Council</li>\r\n<li>James Madison University Alumni Association, Chapter President</li>\r\n<li>Leave a Legacy Hampton Roads, Inc.</li>\r\n<li>Legal Food Frenzy of Virginia</li>\r\n<li>Little Neck Swim & Racquet Club, Inc.</li>\r\n<li>M.E. Cox Center for Adult Day Care, Board of Directors</li>\r\n<li>Mayor\'s Committee on Aging, Virginia Beach</li>\r\n<li>Senior Services of South Hampton Roads (SEVAMP), Board of Directors</li>\r\n<li>Special Olympics Little Feet Meet at Old Dominion University</li>\r\n<li>St. Mary’s Home, Planned Giving Committee</li>\r\n<li>Tidewater Jewish Foundation Professional Education Committee</li>\r\n<li>Tomcat Sunset, Inc.</li>\r\n<li>United Way Foundation Professional Advisory Council</li>\r\n<li>Virginia Aquarium and Marine Science Center</li>\r\n<li>Virginia Beach Foundation, Professional Advisors Committee</li>\r\n<li>Virginia Symphony, Board of Directors</li>\r\n<li>Wills for Heroes</li></ul>','Community Involvement','','inherit','closed','closed','','35-revision-v1','','','2016-08-26 11:40:44','2016-08-26 11:40:44','',35,'http://www.racklaw.com/rack3/35-revision-v1/',0,'revision','',0),(127,1,'2016-08-26 11:45:51','2016-08-26 11:45:51','','contact-us','','inherit','open','closed','','contact-us-2','','','2016-08-26 11:45:51','2016-08-26 11:45:51','',45,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/contact-us.jpg',0,'attachment','image/jpeg',0),(128,1,'2016-08-26 11:49:32','2016-08-26 11:49:32','Estate planning involves the preparation of legal documentation designed to provide for the efficient management and disposition of one’s assets in the event of incapacity or death. The process begins with determining the nature and value of one’s resources, with particular attention to ownership of those assets, and considers the options for minimizing or eliminating multiple forms of taxation on the transfer of those assets. It is a process that continues with the inevitable changes in one’s family and financial circumstances.\r\n<h3>Essential Estate Planning</h3>\r\nGiven the significant increase in the estate tax exemption, some Americans believe that there is no need to address their estate planning. The truth: it is essential to have a current estate plan, with a basic complement of legal instruments to provide for the unexpected. In the proper legal framework, one may name attorneys-in-fact for financial and health care matters, select guardians for minor children, and designate the heirs to receive assets after death, perhaps is trust for certain beneficiaries. In the basic estate plan, that framework is built with a Last Will and Testament, a Power of Attorney, and an Advance Medical Directive.\r\n<h3>Advanced Estate Planning</h3>\r\nThe concerns which motivate a person to implement an estate plan are just the starting point, since the planning process often brings out more complex issues which require evaluation and decision. Advanced estate planning involves more sophisticated estate and tax planning techniques, such as asset protection strategies, dynasty trusts for multiple generations, new entity formation, and intergenerational and charitable planned giving alternatives. These techniques call for customized provisions for revocable and irrevocable trust instruments, one or more of which are combined to create a comprehensive estate plan designed to ensure wealth preservation for generations to come.\r\n<h3>Planning For Blended Families</h3>\r\n“Blended families” are families in which multiple family groups can be identified as heirs to a husband and wife, typically in a second or later marriage. While many facets of blended family life are similar to the traditional nuclear family, the potential for legal and emotional complications in the context of the estate planning process is significantly greater. Questions such as the appointment of executors and trustees or the division of assets as among the surviving spouse and children not of that marriage can present significant challenges due to the potential for conflicting interests and loss of control. We have experience in proposing alternative solutions to these sources of conflict and drafting the proper legal instruments to create a structure for protection of the respective interests of the blended family.\r\n<h3>Estate Planning With Retiremrnt Accounts</h3>\r\nThe rules governing the taxation of qualified and non-qualified retirement accounts are decidedly complex. Accordingly, decisions by owners and beneficiaries alike to establish new beneficiary designations, to convert to a Roth IRA, or to “stretch” required minimum distributions from an inherited IRA should be made only after consultation with an experienced tax advisor. In the context of planning estates with significant retirement accounts, our clients are advised regarding the income and estate tax consequences of the designation of primary and contingent beneficiaries, and some well-informed clients choose to implement a combination of specially-designed trusts and customized beneficiary designations to provide fiduciary protection for certain heirs.\r\n<h3>Estate Planning For Business Owners</h3>\r\nThe three leading causes of the failure of inherited family-owned businesses result when the deceased owner: (i) fails to establish an adequate estate plan, (ii) fails to arrange for transition of control of the enterprise to the next generation, and (iii) fails to provide the necessary funds for the purchase of business interests and the payment of estate tax liability where it applies. However, strategies and solutions are available to business owners, including traditional estate planning tools, buy-sell agreements, change of entity types, and creative financial arrangements for the family (including retirement plans, consulting agreements, business purchase insurance, and estate tax funding), one or more of which can be used to set the stage for a successful business succession.','Estate Planning','','publish','closed','closed','','estate-planning','','','2016-08-26 11:49:38','2016-08-26 11:49:38','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=128',0,'practice_areas','',0),(129,1,'2016-08-26 11:50:25','2016-08-26 11:50:25','<p>The chief objective of asset protection and wealth preservation planning is to deter asset attachment by claimants and to maintain family privacy.  Since the incentive to bring suit is generally motivated by financial gain, minimization or elimination of such incentive may enhance the client’s negotiating position for a favorable settlement. We also coordinate estate planning objectives with asset protection and wealth preservation techniques while maintaining control over the asset while providing for the heirs.  The strategies often involve the creation of trusts and business entities, as well as the effective titling of certain assets and careful use of the beneficiary designation.</p>\r\n                                        <p>There are multiple techniques available for the protection of virtually all forms of assets:  homes, investments, businesses, vehicles, and more.  However, the Firm does not implement asset protection in an attempt to “hide” assets and, therefore, our representation is not suitable for families intending to defraud creditors or authorities, or to evade legitimate responsibilities.  Note that these techniques generally are ineffectual when claims pre-date the inception of asset protection planning.</p>','Asset Protection','','publish','closed','closed','','asset-protection','','','2016-08-26 11:50:25','2016-08-26 11:50:25','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=129',0,'practice_areas','',0),(130,1,'2016-08-26 11:50:59','2016-08-26 11:50:59','<p>The attorneys of Rack & Moccia provide experienced legal counsel to our clients serving in many fiduciary roles, including those of executor, administrator and trustee.  Along with our experienced paralegals, we provide experienced guidance on the legal and tax issues presented, as well as fiduciary accounting services, so that our clients may meet their obligations to the estate or trust which has been entrusted to them.  We also serve in those same fiduciary roles when appointed by clients, beneficiaries, resigning trustees or the courts. </p>\r\n                                        <h3>Probate Estate Administration</h3>\r\n                                        <p>Our attorneys and paralegals are involved every day with assistance to clients in the administration of probate estates, as well as certain other non-probate assets.  We advise executors and administrators regarding the performance of their basic fiduciary responsibilities, as well as the more complex matters, including spousal share claims, real property sales, and challenges to the validity of the will.  Our paralegals serve in supporting roles to assist clients serving in these roles with the preparation and filing of fiduciary accountings, maintenance of records acquired in the administration of the estate, and handling responsibilities to the beneficiaries of the estate.</p>\r\n                                        <h3>Trust Administration</h3>\r\n                                        <p>There are many types of trusts for achieving particular goals.  Some trusts have basic purposes, such as education for grandchildren, while others are designed for more complex purposes, including estate and gift tax planning and preservation of the family legacy.  Trustees who have been appointed to administer those trusts seek our legal counsel to advise them regarding their fiduciary powers and duties, to interpret trust provisions, and to guide them in the protection of the trust estate for the current and future beneficiaries.  In addition, our paralegals serve in significant supporting roles to assist trustee clients with the preparation of fiduciary accountings, the acquisition and compilation of trust administration records, the making of timely distributions to beneficiaries, and the coordination with financial representatives to ensure efficiency in transactions involving the investments in trust.</p>\r\n                                        <h3>Fiduciary Accountings and Tax Compliance</h3>\r\n                                        <p>In addition to the customary legal assistance rendered to our fiduciary clients, we also provide experienced counsel regarding fiduciary tax compliance matters as a seamless component of our practice.  Thus, the preparation of fiduciary accountings provides the general background and specific data for each asset in an estate or trust, enabling us to provide efficient, comprehensive services, including the preparation of fiduciary income tax returns, if so requested by the fiduciary client.  Given the number and significance of fiduciary tax issues which tend to arise in the administration of estates and trusts, clients often comment on the peace of mind that comes with this comprehensive approach to fiduciary compliance.</p>\r\n                                        <h3>Representation of Fiduciaries</h3>\r\n                                        <p>The attorneys of Rack & Moccia, P.C. provide legal and tax counsel every day to our clients serving as executors, trustees, conservators, guardians, and attorneys-in-fact.  These fiduciaries consult with our attorneys for advice regarding their powers and responsibilities, for guidance through the intricacies inherent in their administrative tasks, and for prevention of liability by ensuring full compliance with their statutory duties and obligations under the pertinent statutes, the governing court order or the estate planning document in question.  In the settlement of estates and administration of trusts, our well-trained paralegals play significant support roles to clients in meeting their fiduciary obligations.</p>\r\n                                        <h3>Attorneys as Executor and Trustee</h3>\r\n                                        <p>In the course of planning and drafting wills and trusts for clients, we are often asked to accept a nomination to be appointed as executor and trustee where they prefer to have independent fiduciary management of their estate and trust assets.  This fiduciary role requires the performance of a number of services, such as collecting, securing and insuring estate and trust assets, preparing the requisite fiduciary inventories and accountings, paying debts and expenses for the decedent and the entity, and distributing assets to them as directed in the governing instrument and in accordance with federal and state laws.  We also implement a program of prudent financial planning for the entity with respect to investments, taxes, and distributions to the beneficiaries.  Our attorneys also prepare fiduciary income tax returns and estate tax returns, where necessary.</p>\r\n                                        <h3>Life Insurance Trust Administration</h3>\r\n                                        <p>The role of the trustee of an irrevocable life insurance trust is an unusually challenging one, as the trust is designed to own and manage one type of asset: a policy of insurance on the life of the grantor.  Thus, the trustee must comply with the typical duties in the administration of an irrevocable trust, but must also monitor the status of the policy, ensure timely payment of premiums, and communicate with the insured grantor and the beneficiaries regarding their respective roles and rights under the trust.  Upon the death of the grantor, the trustee will collect and administer the policy proceeds as directed in the trust instrument until final distribution.  Due to these fiduciary requirements, as well as the substantial liability for losses, clients choose to name one of our attorneys to serve as trustee for their irrevocable life insurance trust, rather than a family member.</p>','Estate & Trust Administration','','publish','closed','closed','','estate-trust-administration','','','2016-08-26 11:50:59','2016-08-26 11:50:59','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=130',0,'practice_areas','',0),(131,1,'2016-08-26 11:51:44','2016-08-26 11:51:44','<p>The legal practice area known as “elder law” has grown to meet the legal needs of the burgeoning number of seniors in our society.  Elder law attorneys typically have their roots in estate planning and estate administration, but they have built and maintained the specialized knowledge required to address the increasingly complex legal issues facing senior clients and their families. Legal representation provided by our attorneys includes matters ranging from preparing pre-marital and marital agreements, filing petitions for court appointment as conservators and guardians for incapacitated adults, and developing strategies to facilitate eligibility for Medicaid benefits for payment of long-term health care costs.</p>\r\n                                        <h3>Guardianship & Conservatorship</h3>\r\n                                        <p>A guardian is a person appointed by the court to handle personal matters of the person adjudged to be incapacitated, while a conservator is one appointed to manage their financial affairs.  More often than not, the same person will be appointed to both roles.  The petition itself must state the personal and financial background of the person alleged to be incapacitated.  A recent medical evaluation report is required to support the allegations of incapacity.  A report prepared by a guardian ad litem appointed by the court serves as an independent confirmation of the circumstances set forth in the petition. Once appointed, there are reporting requirements imposed by statute upon each fiduciary to provide a measure of supervision and accountability.  Our attorneys serve as counsel to petitioner clients, as well as in the role of conservator where requested, and our paralegals assist with fiduciary accountings as with probate estates.</p>\r\n                                        <h3>Medicaid Eligibility Planning</h3>\r\n                                        <p>Elder law attorneys routinely provide legal advice regarding the preservation of assets in the face of impending long-term health care expenses for a loved one.  Attorney involvement can range from an office consultation on the available options under Medicaid asset transfer rules to active representation before an administrative hearing officer or a court to rectify an erroneous denial of Medicaid benefits.  Our goal is to explore the applicant’s family and financial circumstances and develop optional strategies for preserving assets and income while establishing or maintaining eligibility for applicable government benefits.  </p>\r\n                                        <h3>Special Needs Trust Planning</h3>\r\n                                        <p>A special needs trust is an asset preservation trust designed to provide for the quality of life of a beneficiary who is or will be receiving government aid, while preserving those trust funds from the typical “spend-down” requirements.  Federal and state laws require compliance with very technical rules if such a trust is to achieve the purpose intended, so the planning process requires careful analysis in order to prevent the inadvertent loss of eligibility for benefits.  Special needs trusts may be created by a third party (such as a parent or grandparent) or by the disabled person (usually through a legal representative or the courts), and the permissible distribution terms for each will vary significantly.</p>\r\n                                        <h3>Pre-Marital & Marital Agreements</h3>\r\n                                        <p>Many seniors with existing wealth are entering second or later marriages, and they often seek legal counsel to preserve that wealth for their own heirs without concern for spousal claims which could be made after their death.  Before marriage, the Pre-marital Agreement is the most common legal instrument used to address these issues.  After the marriage ceremony, the couple may still enter into a Marital Agreement in order to limit spousal rights and claims or to amend an existing agreement to modify those limitations.  In order to be effective, the agreement must include specific provisions and full disclosure of each spouse’s resources and each spouse must be represented by separate legal counsel.  Our attorneys are well-versed in the rights of surviving spouses and strive to counsel our clients with sensitivity to the delicate balance encountered in these negotiations.</p>','Elder Law','','publish','closed','closed','','elder-law','','','2016-08-26 11:51:44','2016-08-26 11:51:44','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=131',0,'practice_areas','',0),(132,1,'2016-08-26 11:52:16','2016-08-26 11:52:16','<p>While most estates and trusts are administered without a challenge or dispute, circumstances often rise to a level requiring litigation counsel. Whether it involves the challenge to the validity of a Will, the removal of an executor or trustee, the modification or termination of a trust, or the disputed claim to an elective share of the augmented estate by a surviving spouse, issues which cannot be resolved by negotiation must be decided by judicial process.  Our emphasis on the planning and administration of estates and trusts, combined with our collective experience in litigation, renders our attorneys uniquely suited to represent fiduciaries and beneficiaries alike when litigation is the only alternative.</p>\r\n                                        <h3>Will Contests / Trust Litigation</h3>\r\n                                        <p>Given that estate planning is, by its very nature, a private expression of one’s intentions regarding the disposition of his or her estate, it stands to reason that certain potential heirs will make assumptions and hold expectations which are not met when the testator dies.  In some instances, the will may direct a bequest to be made, but the asset passes, not under the will, but to someone named in a separate beneficiary or “payable-on-death” designation.  For a multitude of legal and practical reasons, there will always be inheritances that are anticipated but not received.  This disappointment can result in disputes among family members, in-laws, and other beneficiaries which escalate into lawsuits to declare the will or trust to be invalid based upon one of several legal grounds.</p>\r\n                                        <h3>Representation of Beneficiaries</h3>\r\n                                        <p>Executors and trustees must act in compliance with a high fiduciary standard of conduct towards their beneficiaries, and they have specific duties imposed upon them.  These duties include the requirements to act impartially with respect to all beneficiaries, to keep estate and trust beneficiaries informed, to avoid all self-dealing, and to act in the best interests of the beneficiaries.  Aside from the ultimate remedy and sanction of removal, the beneficiaries may simply require an experienced, legal voice in dealing with certain fiduciaries.  It may be that the representation is limited to ensuring that the fiduciary complies with accounting and reporting requirements and makes the proper distributions from the estate or trust.  This is especially true of a successor trustee of the typical revocable “living” trust upon the incapacity or death of the grantor, since there is no court supervision of such trusts (short of litigation). </p>\r\n                                        <h3>Spousal Elective Share Claims</h3>\r\n                                        <p>Virginia law provides certain rights to a surviving spouse upon the death of an individual domiciled in Virginia at the time of death, including the right to claim an elective share of the augmented estate of the decedent spouse.  The identification and calculation of the value of assets in the augmented estate is a complex process, particularly where transfers were made by the decedent during his or her lifetime.  The most common circumstance leading to such claims is the death of a parent in a second or later marriage, pitting the decedent’s adult children against the step-mother who has received less than one-third of the augmented estate.  If the claim made by the surviving spouse for the elective share is litigated, our experience in these matters is that the costly and laborious process of discovery leads to the documentary evidence which either supports or defeats the claim.  This, in turn, leads to negotiation and settlement of the elective share claim; however, it does not lead to reconciliation of the family.</p>\r\n                                        <h3>Removal of Executors and Trustees </h3>\r\n                                        <p>Executors and trustees, whether they are individuals, professionals, trust companies or banks, are held to the highest standard of conduct in the law in the administration of the estate or trust.  Accordingly, the breach of fiduciary duties by an executor or trustee, such as failure to manage trust property or to invest according to minimum legal standards, is subject to removal and the imposition of penalties, including forfeiture of fiduciary commissions.   Since executors are appointed by the courts, one must resort to the courts to present evidence which justifies removal.  In the case of wayward trustees, modern trust instruments contain mechanisms for the orderly removal of a trustee, most involving a vote by the beneficiaries and provisions for successor trustees.  If the trust is silent, there are statutory provisions in the new Virginia Uniform Trust Code which give aggrieved beneficiaries an avenue of relief from a failed fiduciary. </p>\r\n                                        <h3>Contested Appointments As Guardian / Conservator</h3>\r\n                                        <p>The appointment of a guardian or conservator becomes a contested matter when two individuals compete for the nomination, when one person seeks to remove and replace another already appointed, or when one person seeks to “trump” the person named as attorney-in-fact and who is behaving badly now that the principal is incapacitated.  It may be that the person alleged to be incapacitated challenges the petition for appointment because they refuse to accept the need for a court-appointed fiduciary.  Needless to say, these proceedings can be highly emotional events, since they often raise or resurrect conflicts among family members.  The blending of our capabilities in litigation and elder law makes our attorneys uniquely qualified to represent family members with confidence and compassion.</p>\r\n                                        <h3>Financial Exploitation (Prevention And Resolution)</h3>\r\n                                        <p>Many in our elderly population are vulnerable as targets of financial exploitation.  Unfortunately, this sometimes results in the abuse of powers of attorney (some of which are procured by the offender) or the unauthorized access to the often limited resources of the elderly individual.  In some instances, the matter is best resolved with a report to an agency such as Adult Protective Services or to law enforcement; however, circumstances often require legal counsel to investigate the extent of the financial abuse and to employ civil procedures to recover the funds.  These legal matters fall directly within our practice areas of litigation and elder law, and we welcome the opportunity to protect vulnerable seniors from wrongful financial exploitation and to pursue remedies to resolve the effects wherever possible.</p>','Estate & Trust Litigation','','publish','closed','closed','','estate-trust-litigation','','','2016-08-26 11:52:16','2016-08-26 11:52:16','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=132',0,'practice_areas','',0),(133,1,'2016-08-26 11:52:43','2016-08-26 11:52:43','<p>There are various business structures which can be considered in a new business formation.  Choosing the correct kind of business entity turns largely on how many individuals are involved, how the business intends to generate revenue, and how it will be financed.   Recommendations on the most appropriate entity are given after exploration and careful consideration of the goals of the client.  A primary consideration, of course, is the income tax result of any structure to be assembled.  We assist clients in the formation of limited liability companies, Subchapter S corporations, Subchapter C corporations, and limited partnerships.  Needless to say, the estate planning opportunities are considered as a part of the formation of new enterprises in order to facilitate a smooth transition under the business succession plan.  </p>\r\n                                        <h3>Formation of Business Entities</h3>\r\n                                        <p>Business formation is the term used for the process of incorporation or organization of a business for one or more persons and registering that entity with the Commonwealth of Virginia.  This newly formed entity has statutory rights and responsibilities separate from those of its individual owners.  As business structures vary greatly, we advise clients as to which structure best suits their family, tax and future planning needs.  We conduct the search to ensure availability of the desired entity name, after which the necessary legal documents are drafted and executed.  These documents typically include articles of incorporation (Inc.) or organization (LLC), by-laws or operating agreements, stock subscription agreements and stock or membership certificates. </p>\r\n                                        <h3>Business Planning</h3>\r\n                                        <p>The success of any business requires the careful evaluation of the present and strategic preparation for the future.  The primary focus of our business practice area is the formation and structuring of business entities, as well governance and management.  We provide legal counsel to our business clients on matters including third-party contracts, shareholder agreements, and executive compensation agreements, as well as debt transactions, partnerships, and restructuring and recapitalization.  We understand the importance of anticipating the need for these transactions, and we strive to collaborate with our clients to be in a position to make timely recommendations for action.</p>\r\n                                        <h3>Registered Agency</h3>\r\n                                        <p>The formation of a business entity requires the nomination of a Registered Agent for the entity so that the Virginia State Corporation Commission, as well as other agencies and citizens, will have an official contact person.  The Registered Agent receives official documents, reports and notices, including the Annual Report and Registration Fee notice, which enables us to maintain the entity in good standing.  The Registered Agent also receives service of process for lawsuits and other legal matters, which facilitates the confidential handling of immediate notice to corporate officers to avoid default judgment.</p>\r\n                                        <p>When asked to serve as Registered Agent, we provide additional services, such as the preparation of minutes of annual meetings of shareholders and directors, or records of actions by written consent in lieu of annual meetings.  It is often the case that we are the custodian of the original corporate minute book, holding stock certificates and stock ledger, related business documentation, and the corporate seal, providing confidentiality for company affairs.</p>\r\n                                        <h3>Shateholder \"Buy-Sell\" Agreements</h3>\r\n                                        <p>A successful business owner recognizes the importance to plan for the future of their business.  Whether a sole proprietorship, or large corporation, it is essential to plan for succession, sale or death.  A buy-sell agreement is a contract which discusses the disposition of owner’s interest.  A skillfully drafted buy-sell agreement will achieve avoidance of litigation regarding sale price, new or unwanted partners.  These agreements ensure a smooth transition of ownership, benefiting the organization’s clients, and surviving family.  There are a number of strategies which can be used to create this agreement and our attorneys have experience in working with clients to protect their business interest.</p>','Business Entities','','publish','closed','closed','','business-entities','','','2016-08-26 11:52:43','2016-08-26 11:52:43','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=133',0,'practice_areas','',0),(134,1,'2016-08-26 11:53:12','2016-08-26 11:53:12','<p>It has been our distinct pleasure to work with individuals and organizations alike, at all levels of philanthropic activity, as clients of the Firm.  We provide legal and tax counsel to clients in drafting private trust documents to facilitate charitable giving as an element of their estate plans, and we provide legal, corporate and tax counsel to new and established non-profit organizations.</p>\r\n                                        <h3>Formation of Tax-Exempt Entities</h3>\r\n                                        <p>Needless to say, the effective formation of a public, non-profit entity calls for specialized knowledge and experience in multiple, inter-related areas of law.  Our attorneys have assisted more than one exasperated client with the legal documentation required to establish the appropriate entity and the burdensome tax forms required to apply for recognition as a tax-exempt organization, and we routinely advise established non-profits with issues presented in their ongoing operations.  We have also assisted high net worth families with the achievement of their goal to establish a private foundation for their charitable, religious and/or educational purposes.</p>\r\n                                        <h3>Compliance For Tax-Exempt Entities</h3>\r\n                                        <p>Once the IRS grants tax-exempt status to a public charity, numerous tax and legal issues arise in the normal course of operations.  The charity’s tax-exempt status affects all aspects of the organization, including the manner in which it solicits contributions, conducts its activities, pays its employees, and invests its funds.  The organization must file special income tax returns and may also be required to pay tax on income arising from unrelated business activities.  Congress and the IRS have also collaborated to impose punitive taxes and fines designed to discourage certain entities from engaging in conduct frowned upon by them, such as self-dealing between the charity and its officers and directors.  These thorny, and costly, issues can be prevented with the timely involvement of experienced counsel.</p>\r\n                                        <h3>Private Foundations</h3>\r\n                                        <p>Our legal and tax work on behalf of private foundation clients includes advising and assisting individuals who wish to establish a foundation about the complexity of the tax code and regulations governing these entities.  In the case of private foundations suffering from poor planning and administration, we have assisted foundation clients with restructuring the entity’s affairs in order to avoid the loss of critical assets while also avoiding excise taxes.  There are myriad issues unique to the creation and operation of private foundations, both large and small, and our attorneys have experience in working with clients to protect their tax-exempt status and maintain the goals of the foundation.</p>\r\n                                        <h3>Charitable Gift Planning</h3>\r\n                                        <p>Many of our estate planning clients seek advice as to the optimal vehicle for devoting a substantial portion of their accumulated wealth to charitable causes which they have supported during life.  Depending upon the needs of the individual client, the nature of the charitable undertaking, the present or post-mortem completion, and the tax implications, a charitable gift may be structured in a variety of ways (although the structure itself, once chosen, must be strictly observed).  We are often retained to prepare several scenarios for clients in order to illustrate, for example, the differing effects of direct cash gifts as compared to gifts to a charitable remainder trust on one’s current and future income tax liabilities.  Charitable trusts are often used as a conduit beneficiary for retirement plan assets or as a vehicle to defer income tax on the conversion of non-productive real property.  Whether charitable gifts happen during life or upon death (or both), planned giving is the most efficient way to make them happen.</p>','Charitable Organizations','','publish','closed','closed','','charitable-organizations','','','2016-08-26 11:53:12','2016-08-26 11:53:12','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=134',0,'practice_areas','',0),(135,1,'2016-08-26 11:53:43','2016-08-26 11:53:43','<p>Experienced tax counsel, retained on a timely basis, is critical when federal, state, or local tax authorities allege, or attempt to collect, a disputed tax liability.  Taxpayers may (and often do) miss unforgiving procedural deadlines or make admissions before retaining counsel, thus closing off opportunities to defend the client’s position or secure the relief sought.  Our attorneys represent clients in tax deficiencies and refund claims involving income taxes, payroll and excise taxes, estate and gift taxes, sales and use taxes, and abatement of related penalties and interest.  We also prepare requests for private letter rulings from the IRS on the tax status of a particular client or the tax effects of a proposed transaction.</p>\r\n                                        <h3>Estate, Gift and Fiduciary Tax Return Preparation</h3>\r\n                                        <p>Executors and trustees must file fiduciary income tax returns (federal and state) each year to report items of income and expense recognized by the estate or trust for which they are responsible.  Executors of a decedent’s estate with a gross value exceeding the estate tax exclusion amount in effect must file a federal estate tax return for that entity.  In addition, individuals must file a federal gift tax return if they:  (1) make gifts to other individuals (other than a spouse) in excess of the annual exclusion from gift tax (currently $13,000 per donee per year); (2) make gifts using valuation discounts; or (3) wish to elect QTIP treatment for lifetime spousal gifts.  Our compliance practice attorneys have the knowledge of and experience with the multiple tax requirements, including appraisals and supporting documentation, necessary to provide comprehensive representation in the preparation, compilation and filing of these returns for our clients.</p>\r\n                                        <h3>Private Letter Ruling Requests</h3>\r\n                                        <p>The IRS issues letter rulings for income tax and gift tax matters, estate tax matters, generation-skipping transfer tax matters, employment tax and excise tax matters, and procedures for reporting, paying and collecting taxes, abating, crediting and refunding over assessments or overpayment of tax, and filing information returns.  Obtaining a letter ruling can be critical to the success of a proposed transaction, but the formal process for requesting a private letter ruling is complex and requires specialized tax knowledge to properly frame and present the issues pertinent to your transaction.  If you believe you require a private letter ruling, we are here to provide the requisite tax expertise necessary to maximize your opportunity to obtain a positive result.</p>\r\n                                        <h3>Federal Tax - Audit, Appeals and Litigation</h3>\r\n                                        <p>IRS audits are never welcome events, since they invariably interrupt personal affairs and business operations, but they cannot be ignored.  If not handled properly, an examination or audit could adversely affect relationships with spouses, business partners, and shareholders, and will surely have a negative impact on company income and profits.  Although many tax disputes are resolved by agreement or administrative settlement, some positions taken by the Service leave no alternative but to seek vindication in court.  When litigation is unavoidable, or when it is chosen as a tactical alternative, our clients are represented by litigators who are complete tax lawyers, experienced in transactional tax planning as well as tax litigation.</p>\r\n                                        <h3>Tax Consulting for Litigation / Transactions Counsel</h3>\r\n                                        <p>The penumbra effect of the experience of our attorneys in tax planning, tax compliance and tax litigation, combined with the several advanced law degrees held, is a cadre of lawyers capable of rendering effective consulting and transactional services to clients, accounting firms and other law firms.  Several of our attorneys have served as experts in litigation matters requiring informal case evaluations, as well as formal, technical tax opinion letters for counsel.  We have also defended those opinions by testimony in depositions and at trial as qualified expert witnesses.  On the transactional side, we serve as consultants to law and accounting firms to provide tax counsel regarding matters as varied as, for example, business succession plan structures, corporate mergers, acquisitions and reorganizations, and tax-efficient structuring of property settlement agreements upon divorce.</p>','Taxation','','publish','closed','closed','','taxation','','','2016-08-26 11:53:43','2016-08-26 11:53:43','',0,'http://www.racklaw.com/rack3/?post_type=practice_areas&#038;p=135',0,'practice_areas','',0),(136,1,'2016-08-26 12:12:38','2016-08-26 12:12:38','????Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas.  Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.  \r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools. ','Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-26 12:12:38','2016-08-26 12:12:38','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(137,1,'2016-08-26 12:13:18','2016-08-26 12:13:18','','Attoney\'s','','inherit','open','closed','','attoneys','','','2016-08-26 12:13:18','2016-08-26 12:13:18','',41,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Attoneys-.jpg',0,'attachment','image/jpeg',0),(138,1,'2016-08-26 12:14:48','2016-08-26 12:14:48','Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas.  Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.  \r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools. ','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-26 12:14:48','2016-08-26 12:14:48','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(139,1,'2016-08-26 12:20:15','2016-08-26 12:20:15','Each member of our Firm is dedicated to building a relationship of trust between clients and their legal counsel, one that fosters the disclosure and discussion necessary for effective representation.  Clients seeking to create a new estate plan may intend to preserve the family legacy for their grandchildren, to shelter it from opportunistic in-laws or unnecessary taxes, or to give a portion to their church or alma mater.  They may seek a second opinion on an ill-advised spend-down strategy to establish eligibility for Medicaid benefits.  Whatever their special purpose in seeking counsel, we strive to listen for the expression of those concerns and to design and implement a resolution tailored for each client. \n\nThis trusted relationship provides the foundation for effective representation of our estate planning clients, but also of family members appointed as fiduciary, those involved in litigation over wills, trusts and estates, and those planning for a new business or tax-exempt entity.  As trusted counsel, our attorneys are also appointed to serve as executor or trustee where clients or the courts prefer an independent, professional fiduciary for protection of the beneficiaries. ','Our Firm','','inherit','closed','closed','','31-autosave-v1','','','2016-08-26 12:20:15','2016-08-26 12:20:15','',31,'http://www.racklaw.com/rack3/31-autosave-v1/',0,'revision','',0),(140,1,'2016-08-26 12:22:44','2016-08-26 12:22:44','','Resources','','inherit','closed','closed','','43-autosave-v1','','','2016-08-26 12:22:44','2016-08-26 12:22:44','',43,'http://www.racklaw.com/rack3/43-autosave-v1/',0,'revision','',0),(142,1,'2016-08-26 12:32:39','2016-08-26 12:32:39','','Resource','','inherit','open','closed','','resource','','','2016-08-26 12:32:39','2016-08-26 12:32:39','',43,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Resource.jpg',0,'attachment','image/jpeg',0),(143,1,'2016-08-26 12:35:36','2016-08-26 12:35:36','','Mission Statement','','inherit','closed','closed','','37-autosave-v1','','','2016-08-26 12:35:36','2016-08-26 12:35:36','',37,'http://www.racklaw.com/rack3/37-autosave-v1/',0,'revision','',0),(144,1,'2016-08-26 12:35:39','2016-08-26 12:35:39','The mission of the Firm is to deliver the highest caliber of legal representation to our clients, to provide client service that meets or exceeds expectations, to conduct the practice of law with professional integrity and to contribute as a Firm to the betterment of our community.','Mission Statement','','inherit','closed','closed','','37-revision-v1','','','2016-08-26 12:35:39','2016-08-26 12:35:39','',37,'http://www.racklaw.com/rack3/37-revision-v1/',0,'revision','',0),(145,1,'2016-08-26 13:49:07','2016-08-26 13:49:07','','Daphne T. Wheeles','','publish','closed','closed','','daphne-t-wheeles','','','2016-08-26 13:49:07','2016-08-26 13:49:07','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=145',0,'our_team','',0),(146,1,'2016-08-26 13:49:04','2016-08-26 13:49:04','','Daphne-Wheeles01','','inherit','open','closed','','daphne-wheeles01','','','2016-08-26 13:49:04','2016-08-26 13:49:04','',145,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Daphne-Wheeles01.jpg',0,'attachment','image/jpeg',0),(147,1,'2016-08-26 13:50:26','2016-08-26 13:50:26','','Erin L. Pettit','','publish','closed','closed','','erin-l-pettit','','','2016-08-26 13:50:26','2016-08-26 13:50:26','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=147',0,'our_team','',0),(148,1,'2016-08-26 13:50:23','2016-08-26 13:50:23','','Erin-Pettit01','','inherit','open','closed','','erin-pettit01','','','2016-08-26 13:50:23','2016-08-26 13:50:23','',147,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Erin-Pettit01.jpg',0,'attachment','image/jpeg',0),(149,1,'2016-08-26 13:51:31','2016-08-26 13:51:31','','Mary Beth Watson','','publish','closed','closed','','mary-beth-watson','','','2016-08-26 13:51:59','2016-08-26 13:51:59','',0,'http://www.racklaw.com/rack3/?post_type=our_team&#038;p=149',0,'our_team','',0),(150,1,'2016-08-26 13:51:29','2016-08-26 13:51:29','','Mary-Beth-Watson01','','inherit','open','closed','','mary-beth-watson01','','','2016-08-26 13:51:29','2016-08-26 13:51:29','',149,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Mary-Beth-Watson01.jpg',0,'attachment','image/jpeg',0),(151,1,'2016-08-26 13:58:55','2016-08-26 13:58:55','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\r\n\r\n<form action=\"https://Simplecheckout.authorize.net/payment/CatalogPayment.aspx\" method=\"post\" name=\"PrePage\"><input name=\"LinkId\" value=\"80626abe-c1c6-45e7-b817-de90073cac92\" type=\"hidden\"> <input class=\"btn btn-default btn-big\" value=\"Submit an Invoice Payment\" type=\"submit\"></form>\r\n','Client Portal','','publish','closed','closed','','client-portal','','','2016-08-29 12:57:24','2016-08-29 12:57:24','',0,'http://www.racklaw.com/rack3/?page_id=151',0,'page','',0),(152,1,'2016-08-26 13:58:55','2016-08-26 13:58:55','','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-26 13:58:55','2016-08-26 13:58:55','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(153,1,'2016-08-26 13:59:16','2016-08-26 13:59:16','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-26 13:59:16','2016-08-26 13:59:16','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(154,1,'2016-08-29 11:36:02','2016-08-29 11:36:02','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\n\n<form action=\"https://Simplecheckout.authorize.net/payment/CatalogPayment.aspx\" method=\"post\" name=\"PrePage\"><input name=\"LinkId\" value=\"80626abe-c1c6-45e7-b817-de90073cac92\" type=\"hidden\"> <input class=\"button_large\" value=\"Submit an Invoice Payment\" type=\"submit\"></form>\n','Client Portal','','inherit','closed','closed','','151-autosave-v1','','','2016-08-29 11:36:02','2016-08-29 11:36:02','',151,'http://www.racklaw.com/rack3/151-autosave-v1/',0,'revision','',0),(155,1,'2016-08-26 14:04:22','2016-08-26 14:04:22','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\r\n\r\n<input class=\"btn btn-default\" value=\"Submit an Invoice Payment\" type=\"submit\">','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-26 14:04:22','2016-08-26 14:04:22','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(156,1,'2016-08-26 14:06:37','2016-08-26 14:06:37','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-26 14:06:37','2016-08-26 14:06:37','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(157,1,'2016-08-29 06:21:27','2016-08-29 06:21:27','<h2>Coming Soon...</h2>','Careers','','publish','closed','closed','','careers','','','2016-08-29 13:25:11','2016-08-29 13:25:11','',0,'http://www.racklaw.com/rack3/?page_id=157',0,'page','',0),(158,1,'2016-08-29 06:21:27','2016-08-29 06:21:27','','Careers','','inherit','closed','closed','','157-revision-v1','','','2016-08-29 06:21:27','2016-08-29 06:21:27','',157,'http://www.racklaw.com/rack3/157-revision-v1/',0,'revision','',0),(160,1,'2016-08-29 06:30:45','2016-08-29 06:30:45','<img class=\"aligncenter size-full wp-image-240\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg\" alt=\"Kevin-Rack\" width=\"640\" height=\"575\" />\r\n\r\nMr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','publish','closed','closed','','kevin-b-rack','','','2016-08-29 11:24:50','2016-08-29 11:24:50','',41,'http://www.racklaw.com/rack3/?page_id=160',0,'page','',0),(161,1,'2016-08-29 06:30:45','2016-08-29 06:30:45','','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:30:45','2016-08-29 06:30:45','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(162,1,'2016-08-29 06:30:56','2016-08-29 06:30:56',' ','','','publish','closed','closed','','162','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',41,'http://www.racklaw.com/rack3/?p=162',7,'nav_menu_item','',0),(163,1,'2016-08-29 06:31:56','2016-08-29 06:31:56','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly. \r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years since ______________________, Mr. Rack has been named as one of Virginia’s \"Legal Elite\" by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years. \r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.  ','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:31:56','2016-08-29 06:31:56','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(164,1,'2016-08-29 06:32:36','2016-08-29 06:32:36','','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:32:36','2016-08-29 06:32:36','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(165,1,'2016-08-29 06:32:54','2016-08-29 06:32:54','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:32:54','2016-08-29 06:32:54','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(166,1,'2016-08-29 06:33:16','2016-08-29 06:33:16','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:33:16','2016-08-29 06:33:16','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(167,1,'2016-08-29 06:33:41','2016-08-29 06:33:41','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.    ','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:33:41','2016-08-29 06:33:41','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(168,1,'2016-08-29 06:33:57','2016-08-29 06:33:57','','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:33:57','2016-08-29 06:33:57','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(169,1,'2016-08-29 06:34:28','2016-08-29 06:34:28','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:34:28','2016-08-29 06:34:28','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(170,1,'2016-08-29 06:35:34','2016-08-29 06:35:34','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h2>Education</h2>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:35:34','2016-08-29 06:35:34','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(171,1,'2016-08-29 06:37:04','2016-08-29 06:37:04','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h2>Education</h2>\r\n\r\n<h3>Marshall-Wythe School of Law</h3>\r\nCollege of William & Mary \r\n\r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\nT.C. Williams School of Law \r\n\r\nUniversity of Richmond \r\nJuris Doctor (1984) \r\n\r\nJames Madison University \r\nBachelor of Arts, English (Minor in Political Science) (1980)','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:37:04','2016-08-29 06:37:04','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(172,1,'2016-08-29 06:38:04','2016-08-29 06:38:04','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h5>Marshall-Wythe School of Law</h5>\r\nCollege of William & Mary \r\n\r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\nT.C. Williams School of Law \r\n\r\nUniversity of Richmond \r\nJuris Doctor (1984) \r\n\r\nJames Madison University \r\nBachelor of Arts, English (Minor in Political Science) (1980)','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:38:04','2016-08-29 06:38:04','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(173,1,'2016-08-29 06:38:17','2016-08-29 06:38:17','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\nCollege of William & Mary \r\n\r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\nT.C. Williams School of Law \r\n\r\nUniversity of Richmond \r\nJuris Doctor (1984) \r\n\r\nJames Madison University \r\nBachelor of Arts, English (Minor in Political Science) (1980)','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:38:17','2016-08-29 06:38:17','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(174,1,'2016-08-29 06:39:07','2016-08-29 06:39:07','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\n\r\n<h6>College of William & Mary</h6> \r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\n<h6>T.C. Williams School of Law</h6> \r\n\r\n<h6>University of Richmond</h6> \r\nJuris Doctor (1984) \r\n\r\n<h6>James Madison University</h6> \r\nBachelor of Arts, English (Minor in Political Science) (1980)','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:39:07','2016-08-29 06:39:07','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(175,1,'2016-08-29 06:39:49','2016-08-29 06:39:49','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\n\r\n<h6>College of William & Mary</h6> \r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\n<h6>T.C. Williams School of Law</h6> \r\n\r\n<h6>University of Richmond</h6> \r\nJuris Doctor (1984) \r\n\r\n<h6>James Madison University</h6> \r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n\r\n<h3>Practice Areas</h3>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:39:49','2016-08-29 06:39:49','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(176,1,'2016-08-29 06:40:51','2016-08-29 06:40:51','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\n\r\n<h6>College of William & Mary</h6> \r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\n<h6>T.C. Williams School of Law</h6> \r\n\r\n<h6>University of Richmond</h6> \r\nJuris Doctor (1984) \r\n\r\n<h6>James Madison University</h6> \r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Advanced Estate Planning </li>\r\n<li>Probate and Trust Administration</li>\r\n<li>Elder Law / Medicaid Planning</li>\r\n<li>Fiduciary Litigation / Will Contests</li>\r\n<li>Business Succession Planning</li>\r\n<li>Tax-Exempt Organizations</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:40:51','2016-08-29 06:40:51','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(177,1,'2016-08-29 06:43:49','2016-08-29 06:43:49','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\n\r\n<h6>College of William & Mary</h6> \r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\n<h6>T.C. Williams School of Law</h6> \r\n\r\n<h6>University of Richmond</h6> \r\nJuris Doctor (1984) \r\n\r\n<h6>James Madison University</h6> \r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Advanced Estate Planning </li>\r\n<li>Probate and Trust Administration</li>\r\n<li>Elder Law / Medicaid Planning</li>\r\n<li>Fiduciary Litigation / Will Contests</li>\r\n<li>Business Succession Planning</li>\r\n<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3>  \r\n<ul>\r\n<li>United States Court of Appeals for the Fourth Circuit</li>\r\n<li>United States District Court, Eastern District of Virginia</li>\r\n<li>United States Tax Court</li>\r\n<li>Supreme Court of Virginia</li>\r\n</ul> ','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:43:49','2016-08-29 06:43:49','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(178,1,'2016-08-29 06:46:48','2016-08-29 06:46:48','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\n\r\n<h6>College of William & Mary</h6> \r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\n<h6>T.C. Williams School of Law</h6> \r\n\r\n<h6>University of Richmond</h6> \r\nJuris Doctor (1984) \r\n\r\n<h6>James Madison University</h6> \r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Advanced Estate Planning </li>\r\n<li>Probate and Trust Administration</li>\r\n<li>Elder Law / Medicaid Planning</li>\r\n<li>Fiduciary Litigation / Will Contests</li>\r\n<li>Business Succession Planning</li>\r\n<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3>  \r\n<ul>\r\n<li>United States Court of Appeals for the Fourth Circuit</li>\r\n<li>United States District Court, Eastern District of Virginia</li>\r\n<li>United States Tax Court</li>\r\n<li>Supreme Court of Virginia</li>\r\n</ul>\r\n\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li> \r\n<li>Accredited Estate Planner (AEP)</li> \r\n     <ul>\r\n     <li>(Honorary designation, approved by National Association of Estate Planners & Councils)</li>\r\n     </ul>\r\n<li>Outstanding Achievement Award from the Virginia Chapter of the National</li> \r\n<li>Academy of Elder Law Attorneys</li> \r\n<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul> ','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:46:48','2016-08-29 06:46:48','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(179,1,'2016-08-29 06:51:22','2016-08-29 06:51:22','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates.  He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions.  He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters.  Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009.  For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.”   Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Marshall-Wythe School of Law</h6>\r\n\r\n<h6>College of William & Mary</h6> \r\nMaster of Laws (LL.M.) in Taxation (1993) \r\n\r\n<h6>T.C. Williams School of Law</h6> \r\n\r\n<h6>University of Richmond</h6> \r\nJuris Doctor (1984) \r\n\r\n<h6>James Madison University</h6> \r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Advanced Estate Planning </li>\r\n<li>Probate and Trust Administration</li>\r\n<li>Elder Law / Medicaid Planning</li>\r\n<li>Fiduciary Litigation / Will Contests</li>\r\n<li>Business Succession Planning</li>\r\n<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3>  \r\n<ul>\r\n<li>United States Court of Appeals for the Fourth Circuit</li>\r\n<li>United States District Court, Eastern District of Virginia</li>\r\n<li>United States Tax Court</li>\r\n<li>Supreme Court of Virginia</li>\r\n</ul>\r\n\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li> \r\n<li>Accredited Estate Planner (AEP) \r\n     <ul>\r\n     <li>(Honorary designation, approved by National Association of Estate Planners & Councils)</li>\r\n     </ul></li>\r\n<li>Outstanding Achievement Award from the Virginia Chapter of the National</li> \r\n<li>Academy of Elder Law Attorneys</li> \r\n<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul> \r\n\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul> \r\n<li>Virginia State Bar\r\n		<ul>\r\n        <li> Wills, Trusts and Estates Section </li>\r\n        </ul>\r\n</li>         \r\n<li>Virginia Bar Association   	\r\n        <ul>\r\n        <li>Trusts & Estates Section</li>\r\n        <li>Elder Law Section, Chair (2005-2007)</li>\r\n        </ul>\r\n</li>         \r\n<li>Virginia Beach Bar Association</li> \r\n<li>National Academy of Elder Law Attorneys</li> \r\n<li>Virginia Academy of Elder Law Attorneys</li>\r\n<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul> ','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:51:22','2016-08-29 06:51:22','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(180,1,'2016-08-29 06:52:00','2016-08-29 06:52:00','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:52:00','2016-08-29 06:52:00','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(181,1,'2016-08-29 06:59:35','2016-08-29 06:59:35','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n\r\n\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n<li>Alzheimer’s Association, Southeastern Virginia Chapter \r\n<ul>\r\n  <li>Vice-President, Board of Directors</li> \r\n  <li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n  </ul> \r\n</li> \r\n<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n<li>Member, Board of Directors, Children’s Health Systems</li> \r\n<li>Member, Board of Directors, Children’s Health Foundation</li> \r\n<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li> \r\n<li>Member, Board of Directors, Virginia Symphony</li>\r\n<li>Member, Board of Directors, Central Business District Association of Virginia Beach </li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 06:59:35','2016-08-29 06:59:35','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(182,1,'2016-08-29 07:00:15','2016-08-29 07:00:15','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 07:00:15','2016-08-29 07:00:15','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(183,1,'2016-08-29 07:01:10','2016-08-29 07:01:10','<img class=\"aligncenter size-full wp-image-244\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Jennifer-Moccia.jpg\" alt=\"Jennifer-Moccia\" width=\"640\" height=\"575\" />\r\n\r\nMs. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<h6>Virginia State Bar</h6>\r\n<ul>\r\n 	<li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n<ul>\r\n 	<li>Vice Chair (2015-2016)</li>\r\n 	<li>Secretary (2014-2015)</li>\r\n 	<li>Newsletter Editor (2013-2014)</li>\r\n 	<li>Assistant Newsletter Editor (2012-2013)</li>\r\n</ul>\r\n</li>\r\n 	<li>Board of Governors, Young Lawyers Conference (2011-2015)</li>\r\n 	<li>Professional Development Conference (Committee Chair 2009-2011)</li>\r\n 	<li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n</ul>\r\n<h6>American Bar Association (2009-2014)</h6>\r\n<ul>\r\n 	<li>Real Property, Trust and Estate Law Section</li>\r\n 	<li>Project Salute: Pro Bono Veterans Law Clinic</li>\r\n 	<li>Young Lawyer Ambassador</li>\r\n</ul>\r\n<h6>Hampton Roads Estate Planning Council Member</h6>\r\n<h6>St. Mary’s Home – Planned Giving Committee Member</h6>\r\n<h3>Publications</h3>\r\n<ul>\r\n 	<li>An Overview of Battley v. Mortensen: The End of Domestic Asset Protection Trusts?, Virginia State Bar Trusts &amp; Estates Newsletter, Spring 2012 (abridged version published in Wealthcounsel Quarterly, January 2012)</li>\r\n 	<li>Taxation of Special Needs Trusts: Income, Gift and Estate Tax Considerations of Self-Settled and Third-Party Special Needs Trusts, Virginia State Bar Trusts &amp; Estates Newsletter, Spring 2011</li>\r\n 	<li>Estate Planning Considerations for Blended Families, Wealthcounsel Quarterly, July 2011</li>\r\n 	<li>Aspirational Standards of Conduct from NAELA: Meaningful Guidance on Ethics for the Elder Law Attorney, Co-authored with Kevin B. Rack, Esq. for 17th Advanced Elder Law Seminar, Virginia CLE (September 2008)</li>\r\n 	<li>Estate Planning Basics, Co-authored with Nathan R. Moccia, Esq., CLE Materials for NBI Teleconference, December 2011</li>\r\n 	<li>Fun with Trust Funding Formulae, Co-authored with Kevin B. Rack, Esq. for Virginia CLE, 30th Annual Trusts and Estates Seminar, October 2011</li>\r\n</ul>','Jennifer L. Moccia','','publish','closed','closed','','jennifer-l-moccia','','','2016-08-29 13:06:09','2016-08-29 13:06:09','',41,'http://www.racklaw.com/rack3/?page_id=183',0,'page','',0),(184,1,'2016-08-29 07:01:10','2016-08-29 07:01:10','','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:01:10','2016-08-29 07:01:10','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(185,1,'2016-08-29 07:01:21','2016-08-29 07:01:21',' ','','','publish','closed','closed','','185','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',41,'http://www.racklaw.com/rack3/?p=185',8,'nav_menu_item','',0),(186,1,'2016-08-29 07:25:12','2016-08-29 07:25:12','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\n\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\n<h3>Education</h3>\n<h6>University of Miami School of Law</h6>\nMaster of Laws (LL.M.) in Estate Planning (2008)\n<h6>Regent University School of Law</h6>\nJuris Doctor (2007)\n<h6>The College of William and Mary</h6>\nBachelor of Arts, Psychology\nMinor in Business Management (2003)\n<h3>Practice Areas</h3>\n<ul>\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\n 	<li>Estate and Gift Taxation</li>\n 	<li>Elder Law</li>\n 	<li>Conservatorships/Guardianships</li>\n</ul>\n<h3>Admissions to Practice</h3>\n<ul>\n 	<li>United States Tax Court</li>\n 	<li>Supreme Court of Virginia</li>\n</ul>\n<h3>Professional Recognition</h3>\n<ul>\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\n 	<li>AVVO Client’s Choice Award (2015)</li>\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\n 	<li>Certified Mediator (2007-2010)</li>\n</ul>\n\n<h3>Professional Affiliations</h3> \n<ul>\n<li>Virginia State Bar \n            <ul>\n    		 <li>Board of Governors, Trusts and Estates Section (2012-2016)\n               <ul>\n????            <li>Vice Chair (2015-2016)</li>\n????            <li>Secretary (2014-2015)</li>\n????            <li>Newsletter Editor (2013-2014)</li>\n			     <li>Assistant Newsletter Editor (2012-2013)</li>\n			   </ul>\n			 </li>     \n    		 <li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \n    		 <li>Professional Development Conference (Committee Chair 2009-2011)</li> \n????        <li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\n            </ul>\n</li>\n<li>American Bar Association (2009-2014)</li>\n            <ul>\n    		 <li>Real Property, Trust and Estate Law Section</li> \n   		     <li>Project Salute:  Pro Bono Veterans Law Clinic</li> \n    		 <li>Young Lawyer Ambassador</li> \n			</ul>\n<li>Hampton Roads Estate Planning Council Member</li>\n<li>St. Mary’s Home – Planned Giving Committee Member</li>\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-autosave-v1','','','2016-08-29 07:25:12','2016-08-29 07:25:12','',183,'http://www.racklaw.com/rack3/183-autosave-v1/',0,'revision','',0),(187,1,'2016-08-29 07:02:39','2016-08-29 07:02:39','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques.  She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns.  Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts.  As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series.  She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:02:39','2016-08-29 07:02:39','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(188,1,'2016-08-29 07:07:09','2016-08-29 07:07:09','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques.  She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns.  Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts.  As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series.  She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n\r\n\r\n<h3>Education</h3> \r\n\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:07:09','2016-08-29 07:07:09','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(189,1,'2016-08-29 07:09:22','2016-08-29 07:09:22','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques.  She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns.  Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts.  As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series.  She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n\r\n\r\n<h3>Education</h3> \r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul> \r\n<li>Essential and Advanced Estate Planning Estate and Trust Administration</li> \r\n<li>Estate and Gift Taxation</li> \r\n<li>Elder Law</li> \r\n<li>Conservatorships/Guardianships</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:09:22','2016-08-29 07:09:22','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(190,1,'2016-08-29 07:12:07','2016-08-29 07:12:07','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques.  She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns.  Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts.  As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series.  She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n\r\n\r\n<h3>Education</h3> \r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul> \r\n<li>Essential and Advanced Estate Planning Estate and Trust Administration</li> \r\n<li>Estate and Gift Taxation</li> \r\n<li>Elder Law</li> \r\n<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3> \r\n<ul>\r\n<li>United States Tax Court</li> \r\n<li>Supreme Court of Virginia</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:12:07','2016-08-29 07:12:07','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(191,1,'2016-08-29 07:14:12','2016-08-29 07:14:12','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques.  She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns.  Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts.  As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series.  She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n\r\n\r\n<h3>Education</h3> \r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul> \r\n<li>Essential and Advanced Estate Planning Estate and Trust Administration</li> \r\n<li>Estate and Gift Taxation</li> \r\n<li>Elder Law</li> \r\n<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3> \r\n<ul>\r\n<li>United States Tax Court</li> \r\n<li>Supreme Court of Virginia</li>\r\n</ul>\r\n\r\n<h3>Professional Recognition</h3> 	\r\n<ul>????\r\n<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n<li>AVVO Client’s Choice Award (2015)</li>\r\n<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n<li>Certified Mediator (2007-2010)</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:14:12','2016-08-29 07:14:12','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(192,1,'2016-08-29 07:15:01','2016-08-29 07:15:01','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:15:01','2016-08-29 07:15:01','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(193,1,'2016-08-29 07:24:07','2016-08-29 07:24:07','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<ul>\r\n<li>Virginia State Bar \r\n\r\n             <ul>\r\n    		 <li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n               <ul>\r\n????            <li>Vice Chair (2015-2016)</li>\r\n????            <li>Secretary (2014-2015)</li>\r\n????            <li>Newsletter Editor (2013-2014)</li>\r\n			     <li>Assistant Newsletter Editor (2012-2013)</li>\r\n			   </ul>\r\n			 </li>     \r\n    		 <li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \r\n    		 <li>Professional Development Conference (Committee Chair 2009-2011)</li> \r\n????        <li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n            </ul>\r\n</li>\r\n<li>American Bar Association (2009-2014)</li>\r\n            <ul>\r\n    		 <li>Real Property, Trust and Estate Law Section</li> \r\n   		     <li>Project Salute:  Pro Bono Veterans Law Clinic</li> \r\n    		 <li>Young Lawyer Ambassador</li> \r\n			</ul>\r\n<li>Hampton Roads Estate Planning Council Member</li>\r\n<li>St. Mary’s Home – Planned Giving Committee Member</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:24:07','2016-08-29 07:24:07','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(194,1,'2016-08-29 07:26:26','2016-08-29 07:26:26','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<ul>\r\n<li>Virginia State Bar \r\n            <ul><li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n               <ul>\r\n????            <li>Vice Chair (2015-2016)</li>\r\n????            <li>Secretary (2014-2015)</li>\r\n????            <li>Newsletter Editor (2013-2014)</li>\r\n			     <li>Assistant Newsletter Editor (2012-2013)</li>\r\n			   </ul>\r\n			 </li>     \r\n    		 <li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \r\n    		 <li>Professional Development Conference (Committee Chair 2009-2011)</li> \r\n????        <li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n            </ul></li>\r\n<li>American Bar Association (2009-2014)</li>\r\n            <ul><li>Real Property, Trust and Estate Law Section</li> \r\n   		     <li>Project Salute:  Pro Bono Veterans Law Clinic</li> \r\n    		 <li>Young Lawyer Ambassador</li></ul>\r\n<li>Hampton Roads Estate Planning Council Member</li>\r\n<li>St. Mary’s Home – Planned Giving Committee Member</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:26:26','2016-08-29 07:26:26','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(195,1,'2016-08-29 07:27:07','2016-08-29 07:27:07','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<ul>\r\n<li>Virginia State Bar \r\n            <ul><li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n               <ul>\r\n????            <li>Vice Chair (2015-2016)</li>\r\n????            <li>Secretary (2014-2015)</li>\r\n????            <li>Newsletter Editor (2013-2014)</li>\r\n			     <li>Assistant Newsletter Editor (2012-2013)</li>\r\n			   </ul>\r\n			 </li>     \r\n    		 <li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \r\n    		 <li>Professional Development Conference (Committee Chair 2009-2011)</li> \r\n????        <li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n            </ul></li>\r\n<li>American Bar Association (2009-2014)</li>\r\n            <ul><li>Real Property, Trust and Estate Law Section</li> <li>Project Salute:  Pro Bono Veterans Law Clinic</li><li>Young Lawyer Ambassador</li></ul>\r\n<li>Hampton Roads Estate Planning Council Member</li>\r\n<li>St. Mary’s Home – Planned Giving Committee Member</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:27:07','2016-08-29 07:27:07','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(196,1,'2016-08-29 07:28:29','2016-08-29 07:28:29','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<ul>\r\n<li>Virginia State Bar<ul><li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n               <ul><li>Vice Chair (2015-2016)</li><li>Secretary (2014-2015)</li><li>Newsletter Editor (2013-2014)</li><li>Assistant Newsletter Editor (2012-2013)</li></ul></li>     \r\n    		 <li>Board of Governors, Young Lawyers Conference (2011-2015)</li><li>Professional Development Conference (Committee Chair 2009-2011)</li><li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li></ul></li>\r\n<li>American Bar Association (2009-2014)</li>\r\n            <ul><li>Real Property, Trust and Estate Law Section</li> <li>Project Salute:  Pro Bono Veterans Law Clinic</li><li>Young Lawyer Ambassador</li></ul>\r\n<li>Hampton Roads Estate Planning Council Member</li>\r\n<li>St. Mary’s Home – Planned Giving Committee Member</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:28:29','2016-08-29 07:28:29','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(197,1,'2016-08-29 07:29:25','2016-08-29 07:29:25','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<ul><li>Virginia State Bar<ul><li>Board of Governors, Trusts and Estates Section (2012-2016)<ul><li>Vice Chair (2015-2016)</li><li>Secretary (2014-2015)</li><li>Newsletter Editor (2013-2014)</li><li>Assistant Newsletter Editor (2012-2013)</li></ul></li><li>Board of Governors, Young Lawyers Conference (2011-2015)</li><li>Professional Development Conference (Committee Chair 2009-2011)</li><li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li></ul></li>\r\n<li>American Bar Association (2009-2014)</li><ul><li>Real Property, Trust and Estate Law Section</li> <li>Project Salute:  Pro Bono Veterans Law Clinic</li><li>Young Lawyer Ambassador</li></ul>\r\n<li>Hampton Roads Estate Planning Council Member</li>\r\n<li>St. Mary’s Home – Planned Giving Committee Member</li></ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:29:25','2016-08-29 07:29:25','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(198,1,'2016-08-29 07:33:31','2016-08-29 07:33:31','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<h6>Virginia State Bar</h6> \r\n            <ul>\r\n    		 <li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n               <ul>\r\n????            <li>Vice Chair (2015-2016)</li>\r\n????            <li>Secretary (2014-2015)</li>\r\n????            <li>Newsletter Editor (2013-2014)</li>\r\n			     <li>Assistant Newsletter Editor (2012-2013)</li>\r\n			   </ul>\r\n			 </li>     \r\n    		 <li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \r\n    		 <li>Professional Development Conference (Committee Chair 2009-2011)</li> \r\n????        <li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n            </ul>\r\n</li>\r\n<h6>American Bar Association (2009-2014)</h6>\r\n            <ul>\r\n    		 <li>Real Property, Trust and Estate Law Section</li> \r\n   		     <li>Project Salute:  Pro Bono Veterans Law Clinic</li> \r\n    		 <li>Young Lawyer Ambassador</li> \r\n			</ul>\r\n<h6>Hampton Roads Estate Planning Council Member</h6>\r\n<h6>St. Mary’s Home – Planned Giving Committee Member</h6>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:33:31','2016-08-29 07:33:31','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(199,1,'2016-08-29 07:35:43','2016-08-29 07:35:43','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<h6>Virginia State Bar</h6> \r\n<ul>\r\n<li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n<ul>\r\n<li>Vice Chair (2015-2016)</li>\r\n<li>Secretary (2014-2015)</li>\r\n<li>Newsletter Editor (2013-2014)</li>\r\n<li>Assistant Newsletter Editor (2012-2013)</li>\r\n</ul>\r\n</li>     \r\n<li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \r\n<li>Professional Development Conference (Committee Chair 2009-2011)</li> \r\n<li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n</ul>\r\n</li>\r\n<h6>American Bar Association (2009-2014)</h6>\r\n<ul>\r\n<li>Real Property, Trust and Estate Law Section</li> \r\n<li>Project Salute:  Pro Bono Veterans Law Clinic</li> \r\n<li>Young Lawyer Ambassador</li> \r\n</ul>\r\n<h6>Hampton Roads Estate Planning Council Member</h6>\r\n<h6>St. Mary’s Home – Planned Giving Committee Member</h6>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:35:43','2016-08-29 07:35:43','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(200,1,'2016-08-29 07:38:05','2016-08-29 07:38:05','Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3> \r\n<h6>Virginia State Bar</h6> \r\n<ul>\r\n<li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n<ul>\r\n<li>Vice Chair (2015-2016)</li>\r\n<li>Secretary (2014-2015)</li>\r\n<li>Newsletter Editor (2013-2014)</li>\r\n<li>Assistant Newsletter Editor (2012-2013)</li>\r\n</ul>\r\n</li>     \r\n<li>Board of Governors, Young Lawyers Conference (2011-2015)</li> \r\n<li>Professional Development Conference (Committee Chair 2009-2011)</li> \r\n<li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n</ul>\r\n</li>\r\n<h6>American Bar Association (2009-2014)</h6>\r\n<ul>\r\n<li>Real Property, Trust and Estate Law Section</li> \r\n<li>Project Salute:  Pro Bono Veterans Law Clinic</li> \r\n<li>Young Lawyer Ambassador</li> \r\n</ul>\r\n<h6>Hampton Roads Estate Planning Council Member</h6>\r\n<h6>St. Mary’s Home – Planned Giving Committee Member</h6>\r\n\r\n<h3>Publications</h3>\r\n<ul>\r\n<li>An Overview of Battley v. Mortensen: The End of Domestic Asset Protection Trusts?, Virginia State Bar Trusts & Estates Newsletter, Spring 2012 (abridged version published in Wealthcounsel Quarterly, January 2012)</li>\r\n<li>Taxation of Special Needs Trusts:  Income, Gift and Estate Tax Considerations of Self-Settled and Third-Party Special Needs Trusts, Virginia State Bar Trusts & Estates Newsletter, Spring 2011</li>\r\n<li>Estate Planning Considerations for Blended Families, Wealthcounsel Quarterly, July 2011</li>\r\n<li>Aspirational Standards of Conduct from NAELA:  Meaningful Guidance on Ethics for the Elder Law Attorney, Co-authored with Kevin B. Rack, Esq. for 17th Advanced Elder Law Seminar, Virginia CLE (September 2008)</li>\r\n<li>Estate Planning Basics, Co-authored with Nathan R. Moccia, Esq., CLE Materials for NBI Teleconference, December 2011</li>\r\n<li>Fun with Trust Funding Formulae, Co-authored with Kevin B. Rack, Esq. for Virginia CLE, 30th Annual Trusts and Estates Seminar, October 2011</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 07:38:05','2016-08-29 07:38:05','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(201,1,'2016-08-29 07:39:28','2016-08-29 07:39:28','<img class=\"aligncenter size-full wp-image-247\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Michelle-Rack.jpg\" alt=\"Michelle-Rack\" width=\"640\" height=\"575\" />\r\n\r\nMs. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators. These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills. As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.\r\n<h3>Education</h3>\r\n<h6>T.C. Williams School of Law</h6>\r\nUniversity of Richmond\r\nJuris Doctor (1985)\r\n<h6>University of Virginia</h6>\r\nBachelor of Arts, English &amp; History\r\n(With Distinction) (1981)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Fiduciary Litigation</li>\r\n 	<li>Guardianships</li>\r\n 	<li>Will Contests</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia (1985)</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>American Inns of Court, Lawrence W. I’Anson Chapter (Barrister)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Virginia Bar Association</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Member, Board of Directors, Sinkinson Dyslexia Foundation, Inc.</li>\r\n 	<li>Member, Board of Directors, Spirit House, Inc.</li>\r\n 	<li>Norfolk City Union of the Children’s Hospital of the King’s Daughters, Driftwood Chapter</li>\r\n 	<li>Co-Chair, Liturgy Committee, St. Nicholas Catholic Church in Virginia Beach\r\n<ul>\r\n 	<li>First Colonial High School PTA: Parliamentarian, Recipient of Patriot Award</li>\r\n</ul>\r\n</li>\r\n</ul>','Michelle R. Rack','','publish','closed','closed','','michelle-r-rack','','','2016-08-29 13:06:38','2016-08-29 13:06:38','',41,'http://www.racklaw.com/rack3/?page_id=201',0,'page','',0),(202,1,'2016-08-29 07:39:28','2016-08-29 07:39:28','','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 07:39:28','2016-08-29 07:39:28','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(203,1,'2016-08-29 07:39:44','2016-08-29 07:39:44',' ','','','publish','closed','closed','','203','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',41,'http://www.racklaw.com/rack3/?p=203',9,'nav_menu_item','',0),(204,1,'2016-08-29 07:41:22','2016-08-29 07:41:22','Ms. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators.  These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills.  As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 07:41:22','2016-08-29 07:41:22','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(205,1,'2016-08-29 09:03:07','2016-08-29 09:03:07','Ms. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators.  These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\n\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills.  As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.','Michelle R. Rack','','inherit','closed','closed','','201-autosave-v1','','','2016-08-29 09:03:07','2016-08-29 09:03:07','',201,'http://www.racklaw.com/rack3/201-autosave-v1/',0,'revision','',0),(206,1,'2016-08-29 09:05:29','2016-08-29 09:05:29','Ms. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators.  These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills.  As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.\r\n\r\n<h3>Education</h3> \r\n<h6>T.C. Williams School of Law</h6> \r\nUniversity of Richmond \r\nJuris Doctor (1985)\r\n\r\n<h6>University of Virginia</h6>\r\nBachelor of Arts, English & History\r\n(With Distinction) (1981)','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 09:05:29','2016-08-29 09:05:29','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(207,1,'2016-08-29 09:14:36','2016-08-29 09:14:36','Ms. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators.  These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills.  As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.\r\n\r\n<h3>Education</h3> \r\n<h6>T.C. Williams School of Law</h6> \r\nUniversity of Richmond \r\nJuris Doctor (1985)\r\n\r\n<h6>University of Virginia</h6>\r\nBachelor of Arts, English & History\r\n(With Distinction) (1981)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Fiduciary Litigation</li> \r\n<li>Guardianships</li>\r\n<li>Will Contests</li>\r\n<li>Estate Planning</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n<li>Supreme Court of Virginia (1985)</li>\r\n<li>United States District Court, Eastern District of Virginia</li>\r\n</ul>\r\n\r\n<h3>Professional Recognition</h3> \r\n<ul>\r\n<li>American Inns of Court, Lawrence W. I’Anson Chapter (Barrister)</li>\r\n</ul>\r\n\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Virginia State Bar</li> \r\n<li>Virginia Bar Association</li>\r\n</ul>\r\n\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n<li>Member, Board of Directors, Sinkinson Dyslexia Foundation, Inc.</li>\r\n<li>Member, Board of Directors, Spirit House, Inc.</li>\r\n<li>Norfolk City Union of the Children’s Hospital of the King’s Daughters, Driftwood Chapter</li>\r\n<li>Co-Chair, Liturgy Committee, St. Nicholas Catholic Church in Virginia Beach\r\n<ul> \r\n<li>First Colonial High School PTA: Parliamentarian, Recipient of Patriot Award</li></li>\r\n</ul>','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 09:14:36','2016-08-29 09:14:36','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(208,1,'2016-08-29 09:15:40','2016-08-29 09:15:40','Ms. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators.  These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills.  As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.\r\n\r\n<h3>Education</h3> \r\n<h6>T.C. Williams School of Law</h6> \r\nUniversity of Richmond \r\nJuris Doctor (1985)\r\n\r\n<h6>University of Virginia</h6>\r\nBachelor of Arts, English & History\r\n(With Distinction) (1981)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Fiduciary Litigation</li> \r\n<li>Guardianships</li>\r\n<li>Will Contests</li>\r\n<li>Estate Planning</li>\r\n</ul>\r\n\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n<li>Supreme Court of Virginia (1985)</li>\r\n<li>United States District Court, Eastern District of Virginia</li>\r\n</ul>\r\n\r\n<h3>Professional Recognition</h3> \r\n<ul>\r\n<li>American Inns of Court, Lawrence W. I’Anson Chapter (Barrister)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Virginia State Bar</li> \r\n<li>Virginia Bar Association</li>\r\n</ul>\r\n\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n<li>Member, Board of Directors, Sinkinson Dyslexia Foundation, Inc.</li>\r\n<li>Member, Board of Directors, Spirit House, Inc.</li>\r\n<li>Norfolk City Union of the Children’s Hospital of the King’s Daughters, Driftwood Chapter</li>\r\n<li>Co-Chair, Liturgy Committee, St. Nicholas Catholic Church in Virginia Beach\r\n<ul><li>First Colonial High School PTA: Parliamentarian, Recipient of Patriot Award</li></ul></li>\r\n</ul>','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 09:15:40','2016-08-29 09:15:40','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(209,1,'2016-08-29 09:17:50','2016-08-29 09:17:50','<img class=\"aligncenter size-full wp-image-249\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nicole-Morris.jpg\" alt=\"Nicole-Morris\" width=\"640\" height=\"575\" />\r\n\r\nMrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n<h3>Education</h3>\r\n<h6>West Virginia University College of Law</h6>\r\nJuris Doctor (2008)\r\n<h6>College of Charleston</h6>\r\nBachelor of Science in Economics, cum laude\r\nMinor in Finance (2005)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Fiduciary Accounting</li>\r\n 	<li>Fiduciary Litigation Support</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n<ul>\r\n 	<li>Order of the Coif, West Virginia University College of Law</li>\r\n 	<li>Honors Program Graduate, cum laude, College of Charleston</li>\r\n 	<li>Recipient, Thomas N. Chambers Award in Taxation</li>\r\n 	<li>Recipient, CALI Excellence for the Future Award in Federal Corporate Taxation and Land Use</li>\r\n</ul>\r\n</ul>\r\nPlanning\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Member, Wills, Trusts &amp; Estates Section</li>\r\n</ul>\r\n</li>\r\n</ul>','Nichole D. Morris','','publish','closed','closed','','nichole-d-morris','','','2016-08-29 13:06:52','2016-08-29 13:06:52','',41,'http://www.racklaw.com/rack3/?page_id=209',0,'page','',0),(210,1,'2016-08-29 09:17:50','2016-08-29 09:17:50','','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 09:17:50','2016-08-29 09:17:50','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(211,1,'2016-08-29 09:18:07','2016-08-29 09:18:07',' ','','','publish','closed','closed','','211','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',41,'http://www.racklaw.com/rack3/?p=211',10,'nav_menu_item','',0),(212,1,'2016-08-29 09:18:55','2016-08-29 09:18:55','Mrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.  \r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts.  In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 09:18:55','2016-08-29 09:18:55','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(213,1,'2016-08-29 13:06:47','2016-08-29 13:06:47','<img class=\"aligncenter size-full wp-image-249\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nicole-Morris.jpg\" alt=\"Nicole-Morris\" width=\"640\" height=\"575\" />Mrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\n\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\n<h3>Education</h3>\n<h6>West Virginia University College of Law</h6>\nJuris Doctor (2008)\n<h6>College of Charleston</h6>\nBachelor of Science in Economics, cum laude\nMinor in Finance (2005)\n<h3>Practice Areas</h3>\n<ul>\n 	<li>Estate and Trust Administration</li>\n 	<li>Fiduciary Accounting</li>\n 	<li>Fiduciary Litigation Support</li>\n 	<li>Estate Planning</li>\n</ul>\n<h3>Admissions to Practice</h3>\n<ul>\n 	<li>Supreme Court of Virginia</li>\n</ul>\n<h3>Academic Recognition</h3>\n<ul>\n<ul>\n 	<li>Order of the Coif, West Virginia University College of Law</li>\n 	<li>Honors Program Graduate, cum laude, College of Charleston</li>\n 	<li>Recipient, Thomas N. Chambers Award in Taxation</li>\n 	<li>Recipient, CALI Excellence for the Future Award in Federal Corporate Taxation and Land Use</li>\n</ul>\n</ul>\nPlanning\n<h3>Professional Affiliations</h3>\n<ul>\n 	<li>Virginia State Bar\n<ul>\n 	<li>Member, Wills, Trusts &amp; Estates Section</li>\n</ul>\n</li>\n</ul>','Nichole D. Morris','','inherit','closed','closed','','209-autosave-v1','','','2016-08-29 13:06:47','2016-08-29 13:06:47','',209,'http://www.racklaw.com/rack3/209-autosave-v1/',0,'revision','',0),(214,1,'2016-08-29 09:20:56','2016-08-29 09:20:56','Mrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.  \r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts.  In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n\r\n<h3>Education</h3>\r\n<h6>West Virginia University College of Law</h6>\r\nJuris Doctor (2008)\r\n\r\n<h6>College of Charleston</h6>\r\nBachelor of Science in Economics, cum laude\r\nMinor in Finance (2005)','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 09:20:56','2016-08-29 09:20:56','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(215,1,'2016-08-29 09:27:29','2016-08-29 09:27:29','Mrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.  \r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts.  In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n\r\n<h3>Education</h3>\r\n<h6>West Virginia University College of Law</h6>\r\nJuris Doctor (2008)\r\n\r\n<h6>College of Charleston</h6>\r\nBachelor of Science in Economics, cum laude\r\nMinor in Finance (2005)\r\n\r\n\r\n<h3>Practice Areas</h3> \r\n<ul>\r\n<li>Estate and Trust Administration</li> \r\n<li>Fiduciary Accounting</li> \r\n<li>Fiduciary Litigation Support</li>\r\n<li>Estate Planning</li>\r\n</ul> \r\n\r\n<h3>Admissions to Practice</h3> \r\n<ul>\r\n<li>Supreme Court of Virginia</li>\r\n</ul> \r\n\r\n<h3>Academic Recognition</h3> \r\n<ul>\r\n<li>Order of the Coif, West Virginia University College of Law</li> \r\n<li>Honors Program Graduate, cum laude, College of Charleston</li>\r\n<li>Recipient, Thomas N. Chambers Award in Taxation</li> \r\n<li>Recipient, CALI Excellence for the Future Award in Federal Corporate Taxation and Land Use</li> \r\nPlanning \r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Virginia State Bar \r\n<ul><li>Member, Wills, Trusts & Estates Section</li></ul></li></ul> ','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 09:27:29','2016-08-29 09:27:29','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(216,1,'2016-08-29 09:28:09','2016-08-29 09:28:09','Mrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.  \r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts.  In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n\r\n<h3>Education</h3>\r\n<h6>West Virginia University College of Law</h6>\r\nJuris Doctor (2008)\r\n\r\n<h6>College of Charleston</h6>\r\nBachelor of Science in Economics, cum laude\r\nMinor in Finance (2005)\r\n\r\n\r\n<h3>Practice Areas</h3> \r\n<ul>\r\n<li>Estate and Trust Administration</li> \r\n<li>Fiduciary Accounting</li> \r\n<li>Fiduciary Litigation Support</li>\r\n<li>Estate Planning</li>\r\n</ul> \r\n\r\n<h3>Admissions to Practice</h3> \r\n<ul>\r\n<li>Supreme Court of Virginia</li>\r\n</ul> \r\n\r\n<h3>Academic Recognition</h3> \r\n<ul>\r\n<li>Order of the Coif, West Virginia University College of Law</li> \r\n<li>Honors Program Graduate, cum laude, College of Charleston</li>\r\n<li>Recipient, Thomas N. Chambers Award in Taxation</li> \r\n<li>Recipient, CALI Excellence for the Future Award in Federal Corporate Taxation and Land Use</li> \r\nPlanning \r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul><li>Virginia State Bar \r\n<ul><li>Member, Wills, Trusts & Estates Section</li></ul></li></ul> ','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 09:28:09','2016-08-29 09:28:09','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(217,1,'2016-08-29 09:28:53','2016-08-29 09:28:53','<img class=\"aligncenter size-full wp-image-251\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Rachel-Radspinner.jpg\" alt=\"Rachel-Radspinner\" width=\"640\" height=\"575\" />\r\n\r\nMrs. Radspinner concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\r\n\r\nMrs. Radspinner serves as counsel to fiduciary clients who request that we maintain and organize the financial documentation of the estate and/or trust and prepare the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law (with Distinction)</h6>\r\nJuris Doctor (2012)\r\n<h6>Georgetown University</h6>\r\nBachelor of Arts, Russian Language (Minor in Business) (2007)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Fiduciary Accounting</li>\r\n 	<li>Fiduciary Litigation Support</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Court Admissions</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia</li>\r\n 	<li>U.S. Court of Appeals for the Fourth Circuit</li>\r\n</ul>\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n 	<li>Awarded Fulbright-Hays Scholarship for study abroad program with Moscow International University</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Hampton Roads Estate Planning Council</li>\r\n</ul>','Rachel E. Radspinner','','publish','closed','closed','','rachel-e-radspinner','','','2016-08-29 13:07:06','2016-08-29 13:07:06','',41,'http://www.racklaw.com/rack3/?page_id=217',0,'page','',0),(218,1,'2016-08-29 09:28:53','2016-08-29 09:28:53','','Rachel E. Radspinner','','inherit','closed','closed','','217-revision-v1','','','2016-08-29 09:28:53','2016-08-29 09:28:53','',217,'http://www.racklaw.com/rack3/217-revision-v1/',0,'revision','',0),(219,1,'2016-08-29 09:29:08','2016-08-29 09:29:08',' ','','','publish','closed','closed','','219','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',41,'http://www.racklaw.com/rack3/?p=219',11,'nav_menu_item','',0),(220,1,'2016-08-29 09:41:10','2016-08-29 09:41:10','Mrs. Radspinner concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document. \r\n????\r\nMrs. Radspinner serves as counsel to fiduciary clients who request that we maintain and organize the financial documentation of the estate and/or trust and prepare the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.','Rachel E. Radspinner','','inherit','closed','closed','','217-revision-v1','','','2016-08-29 09:41:10','2016-08-29 09:41:10','',217,'http://www.racklaw.com/rack3/217-revision-v1/',0,'revision','',0),(221,1,'2016-08-29 09:50:23','2016-08-29 09:50:23','Mrs. Radspinner concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document. \r\n????\r\nMrs. Radspinner serves as counsel to fiduciary clients who request that we maintain and organize the financial documentation of the estate and/or trust and prepare the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law (with Distinction)</h6> \r\nJuris Doctor (2012)\r\n\r\n<h6>Georgetown University</h6>\r\nBachelor of Arts, Russian Language (Minor in Business) (2007)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Estate and Trust Administration \r\n<li>Fiduciary Accounting \r\n<li>Fiduciary Litigation Support\r\n<li>Estate Planning</li>\r\n</ul> \r\n\r\n<h3>Court Admissions</h3>\r\n<ul>\r\n<li>Supreme Court of Virginia</li> \r\n<li>U.S. Court of Appeals for the Fourth Circuit</li>\r\n</ul>\r\n\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n<li>Awarded Fulbright-Hays Scholarship for study abroad program with Moscow International University</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Virginia State Bar</li>\r\n<li>Hampton Roads Estate Planning Council</li>\r\n</ul>','Rachel E. Radspinner','','inherit','closed','closed','','217-revision-v1','','','2016-08-29 09:50:23','2016-08-29 09:50:23','',217,'http://www.racklaw.com/rack3/217-revision-v1/',0,'revision','',0),(222,1,'2016-08-29 09:50:59','2016-08-29 09:50:59','<img class=\"aligncenter size-full wp-image-253\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/James-Keeton.jpg\" alt=\"James-Keeton\" width=\"640\" height=\"575\" />\r\n\r\nMr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.\r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations.\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law</h6>\r\nMaster of Laws (LL.M.) in Taxation (2009)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (2008)\r\n<h6>Virginia Commonwealth University</h6>\r\nMaster of Arts in History (2004)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts in History (1999)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning</li>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Formation of Business Entities</li>\r\n 	<li>Representation of Business Owners</li>\r\n 	<li>Commercial Transactions and Leases</li>\r\n 	<li>Tax Free Reorganizations for Businesses</li>\r\n 	<li>Fiduciary Income Taxation</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia (2008)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Richmond Estate Planning Council</li>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n<h3>Lecturer</h3>\r\n<ul>\r\n 	<li>Continuing Legal Education teacher for the National Business Institute</li>\r\n</ul>\r\n<h6>Seminar Speaker on topics such as:</h6>\r\n<ul>\r\n 	<li>IRA Planning</li>\r\n 	<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\r\n 	<li>Gun Trusts</li>\r\n 	<li>Domestic Asset Protection Trusts</li>\r\n</ul>\r\n<h3>Publications</h3>\r\n<ul>\r\n 	<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li>\r\n 	<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\r\n</ul>','James M. Keeton, III','','publish','closed','closed','','james-m-keeton-iii','','','2016-08-29 13:07:22','2016-08-29 13:07:22','',41,'http://www.racklaw.com/rack3/?page_id=222',0,'page','',0),(223,1,'2016-08-29 09:50:59','2016-08-29 09:50:59','','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 09:50:59','2016-08-29 09:50:59','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(224,1,'2016-08-29 09:51:12','2016-08-29 09:51:12',' ','','','publish','closed','closed','','224','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',41,'http://www.racklaw.com/rack3/?p=224',12,'nav_menu_item','',0),(225,1,'2016-08-29 09:54:22','2016-08-29 09:54:22','Mr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.  \r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations. ','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 09:54:22','2016-08-29 09:54:22','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(226,1,'2016-08-29 10:11:04','2016-08-29 10:11:04','Mr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.  \r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations. \r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Villanova University School of Law</h6>\r\nMaster of Laws (LL.M.) in Taxation (2009)\r\n\r\n<h6>T.C. Williams School of Law</h6>\r\n\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (2008)  \r\n\r\n<h6>Virginia Commonwealth University</h6>\r\nMaster of Arts in History (2004)\r\n\r\n<h6>James Madison University</h6>\r\nBachelor of Arts in History (1999)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Essential and Advanced Estate Planning</li>\r\n<li>Estate and Trust Administration</li>\r\n<li>Formation of Business Entities</li> \r\n<li>Representation of Business Owners</li>\r\n<li>Commercial Transactions and Leases</li> \r\n<li>Tax Free Reorganizations for Businesses</li> \r\n<li>Fiduciary Income Taxation</li>\r\n</ul> \r\n\r\n<h3>Admissions to Practice</h3>  \r\n<ul>\r\n<li>Supreme Court of Virginia (2008)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Richmond Estate Planning Council</li>\r\n<li>Virginia State Bar</li>\r\n<li>Wills, Trusts and Estates Section</li>\r\n</ul> \r\n\r\n<h3>Lecturer</h3>\r\n<ul>\r\n<li>Continuing Legal Education teacher for the National Business Institute</li>\r\n<li><h6>Seminar Speaker on topics such as:</h6>\r\n<ul>\r\n<li>IRA Planning</li>\r\n<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\r\n<li>Gun Trusts</li> \r\n<li>Domestic Asset Protection Trusts</li>\r\n</ul>\r\n</li>\r\n</ul>   \r\n\r\n<h3>Publications</h3>\r\n<ul>\r\n<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li> \r\n<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\r\n</ul>\r\n','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 10:11:04','2016-08-29 10:11:04','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(228,1,'2016-08-29 10:14:58','2016-08-29 10:14:58','Mr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.  \r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations. \r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Villanova University School of Law</h6>\r\nMaster of Laws (LL.M.) in Taxation (2009)\r\n\r\n<h6>T.C. Williams School of Law</h6>\r\n\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (2008)  \r\n\r\n<h6>Virginia Commonwealth University</h6>\r\nMaster of Arts in History (2004)\r\n\r\n<h6>James Madison University</h6>\r\nBachelor of Arts in History (1999)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Essential and Advanced Estate Planning</li>\r\n<li>Estate and Trust Administration</li>\r\n<li>Formation of Business Entities</li> \r\n<li>Representation of Business Owners</li>\r\n<li>Commercial Transactions and Leases</li> \r\n<li>Tax Free Reorganizations for Businesses</li> \r\n<li>Fiduciary Income Taxation</li>\r\n</ul> \r\n\r\n<h3>Admissions to Practice</h3>  \r\n<ul>\r\n<li>Supreme Court of Virginia (2008)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Richmond Estate Planning Council</li>\r\n<li>Virginia State Bar</li>\r\n<li>Wills, Trusts and Estates Section</li>\r\n</ul> \r\n\r\n<h3>Lecturer</h3>\r\n<ul>\r\n<li>Continuing Legal Education teacher for the National Business Institute</li>\r\n<h6>Seminar Speaker on topics such as:</h6>\r\n<li>\r\n<ul>\r\n<li>IRA Planning</li>\r\n<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\r\n<li>Gun Trusts</li> \r\n<li>Domestic Asset Protection Trusts</li>\r\n</ul>\r\n</li>\r\n</ul>   \r\n\r\n<h3>Publications</h3>\r\n<ul>\r\n<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li> \r\n<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\r\n</ul>','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 10:14:58','2016-08-29 10:14:58','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(229,1,'2016-08-29 13:07:16','2016-08-29 13:07:16','<img class=\"aligncenter size-full wp-image-253\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/James-Keeton.jpg\" alt=\"James-Keeton\" width=\"640\" height=\"575\" />Mr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.\n\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations.\n<h3>Education</h3>\n<h6>Villanova University School of Law</h6>\nMaster of Laws (LL.M.) in Taxation (2009)\n<h6>T.C. Williams School of Law</h6>\n<h6>University of Richmond</h6>\nJuris Doctor (2008)\n<h6>Virginia Commonwealth University</h6>\nMaster of Arts in History (2004)\n<h6>James Madison University</h6>\nBachelor of Arts in History (1999)\n<h3>Practice Areas</h3>\n<ul>\n 	<li>Essential and Advanced Estate Planning</li>\n 	<li>Estate and Trust Administration</li>\n 	<li>Formation of Business Entities</li>\n 	<li>Representation of Business Owners</li>\n 	<li>Commercial Transactions and Leases</li>\n 	<li>Tax Free Reorganizations for Businesses</li>\n 	<li>Fiduciary Income Taxation</li>\n</ul>\n<h3>Admissions to Practice</h3>\n<ul>\n 	<li>Supreme Court of Virginia (2008)</li>\n</ul>\n<h3>Professional Affiliations</h3>\n<ul>\n 	<li>Richmond Estate Planning Council</li>\n 	<li>Virginia State Bar</li>\n 	<li>Wills, Trusts and Estates Section</li>\n</ul>\n<h3>Lecturer</h3>\n<ul>\n 	<li>Continuing Legal Education teacher for the National Business Institute</li>\n</ul>\n<h6>Seminar Speaker on topics such as:</h6>\n<ul>\n 	<li>IRA Planning</li>\n 	<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\n 	<li>Gun Trusts</li>\n 	<li>Domestic Asset Protection Trusts</li>\n</ul>\n<h3>Publications</h3>\n<ul>\n 	<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li>\n 	<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\n</ul>','James M. Keeton, III','','inherit','closed','closed','','222-autosave-v1','','','2016-08-29 13:07:16','2016-08-29 13:07:16','',222,'http://www.racklaw.com/rack3/222-autosave-v1/',0,'revision','',0),(230,1,'2016-08-29 10:17:42','2016-08-29 10:17:42','Mr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.  \r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations. \r\n\r\n<h3>Education</h3>\r\n\r\n<h6>Villanova University School of Law</h6>\r\nMaster of Laws (LL.M.) in Taxation (2009)\r\n\r\n<h6>T.C. Williams School of Law</h6>\r\n\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (2008)  \r\n\r\n<h6>Virginia Commonwealth University</h6>\r\nMaster of Arts in History (2004)\r\n\r\n<h6>James Madison University</h6>\r\nBachelor of Arts in History (1999)\r\n\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n<li>Essential and Advanced Estate Planning</li>\r\n<li>Estate and Trust Administration</li>\r\n<li>Formation of Business Entities</li> \r\n<li>Representation of Business Owners</li>\r\n<li>Commercial Transactions and Leases</li> \r\n<li>Tax Free Reorganizations for Businesses</li> \r\n<li>Fiduciary Income Taxation</li>\r\n</ul> \r\n\r\n<h3>Admissions to Practice</h3>  \r\n<ul>\r\n<li>Supreme Court of Virginia (2008)</li>\r\n</ul>\r\n\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n<li>Richmond Estate Planning Council</li>\r\n<li>Virginia State Bar</li>\r\n<li>Wills, Trusts and Estates Section</li>\r\n</ul> \r\n\r\n<h3>Lecturer</h3>\r\n<ul>\r\n<li>Continuing Legal Education teacher for the National Business Institute</li>\r\n</ul>\r\n\r\n<h6>Seminar Speaker on topics such as:</h6>\r\n<ul>\r\n<li>IRA Planning</li>\r\n<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\r\n<li>Gun Trusts</li> \r\n<li>Domestic Asset Protection Trusts</li>\r\n</ul>\r\n\r\n\r\n<h3>Publications</h3>\r\n<ul>\r\n<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li> \r\n<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\r\n</ul>','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 10:17:42','2016-08-29 10:17:42','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(231,1,'2016-08-29 10:35:10','2016-08-29 10:35:10','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\n\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\n\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\n<h3>Education</h3>\n<h6>Marshall-Wythe School of Law</h6>\n<h6>College of William &amp; Mary</h6>\nMaster of Laws (LL.M.) in Taxation (1993)\n<h6>T.C. Williams School of Law</h6>\n<h6>University of Richmond</h6>\nJuris Doctor (1984)\n<h6>James Madison University</h6>\nBachelor of Arts, English (Minor in Political Science) (1980)\n<h3>Practice Areas</h3>\n<ul>\n 	<li>Advanced Estate Planning</li>\n 	<li>Probate and Trust Administration</li>\n 	<li>Elder Law / Medicaid Planning</li>\n 	<li>Fiduciary Litigation / Will Contests</li>\n 	<li>Business Succession Planning</li>\n 	<li>Tax-Exempt Organizations</li>\n</ul>\n<h3>Admissions to Practice</h3>\n<ul>\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\n 	<li>United States District Court, Eastern District of Virginia</li>\n 	<li>United States Tax Court</li>\n 	<li>Supreme Court of Virginia</li>\n</ul>\n<h3>Professional Recognition</h3>\n<ul>\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\n 	<li>Accredited Estate Planner (AEP)\n<ul>\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\n</ul>\n</li>\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\n 	<li>Academy of Elder Law Attorneys</li>\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\n</ul>\n<h3>Professional Affiliations</h3>\n<ul>\n 	<li>Virginia State Bar\n<ul>\n 	<li>Wills, Trusts and Estates Section</li>\n</ul>\n</li>\n 	<li>Virginia Bar Association\n<ul>\n 	<li>Trusts &amp; Estates Section</li>\n 	<li>Elder Law Section, Chair (2005-2007)</li>\n</ul>\n</li>\n 	<li>Virginia Beach Bar Association</li>\n 	<li>National Academy of Elder Law Attorneys</li>\n 	<li>Virginia Academy of Elder Law Attorneys</li>\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\n</ul>\n<h3>Community Involvement</h3>\n<ul>\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\n<ul>\n 	<li>Vice-President, Board of Directors</li>\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\n</ul>\n</li>\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\n 	<li>Member, Board of Directors, Virginia Symphony</li>\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-autosave-v1','','','2016-08-29 10:35:10','2016-08-29 10:35:10','',160,'http://www.racklaw.com/rack3/160-autosave-v1/',0,'revision','',0),(233,1,'2016-08-29 10:27:30','2016-08-29 10:27:30','<img class=\"alignleft size-full wp-image-232\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg\" alt=\"Kevin-Rack\" width=\"640\" height=\"575\" />\r\n\r\nMr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:27:30','2016-08-29 10:27:30','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(234,1,'2016-08-29 10:29:25','2016-08-29 10:29:25','&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-232\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg\" alt=\"Kevin-Rack\" width=\"640\" height=\"575\" />Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:29:25','2016-08-29 10:29:25','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(236,1,'2016-08-29 10:31:56','2016-08-29 10:31:56','&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-235\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack01.jpg\" alt=\"Kevin-Rack01\" width=\"480\" height=\"480\" />Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:31:56','2016-08-29 10:31:56','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(237,1,'2016-08-29 10:32:12','2016-08-29 10:32:12','&nbsp;\r\n\r\nMr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:32:12','2016-08-29 10:32:12','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(238,1,'2016-08-29 10:32:33','2016-08-29 10:32:33','<img class=\"aligncenter size-medium wp-image-232\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack-300x270.jpg\" alt=\"Kevin-Rack\" width=\"300\" height=\"270\" />Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:32:33','2016-08-29 10:32:33','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(239,1,'2016-08-29 10:35:14','2016-08-29 10:35:14','Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:35:14','2016-08-29 10:35:14','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(240,1,'2016-08-29 10:35:37','2016-08-29 10:35:37','','Kevin-Rack','','inherit','open','closed','','kevin-rack','','','2016-08-29 10:35:37','2016-08-29 10:35:37','',160,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg',0,'attachment','image/jpeg',0),(241,1,'2016-08-29 10:35:44','2016-08-29 10:35:44','<img class=\"aligncenter size-full wp-image-240\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg\" alt=\"Kevin-Rack\" width=\"640\" height=\"575\" />Mr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:35:44','2016-08-29 10:35:44','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(242,1,'2016-08-29 10:37:16','2016-08-29 10:37:16','<img class=\"aligncenter size-full wp-image-240\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg\" alt=\"Kevin-Rack\" width=\"640\" height=\"575\" />\r\n\r\n&nbsp;\r\n\r\nMr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:37:16','2016-08-29 10:37:16','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(243,1,'2016-08-29 10:37:38','2016-08-29 10:37:38','<img class=\"aligncenter size-full wp-image-240\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Kevin-Rack.jpg\" alt=\"Kevin-Rack\" width=\"640\" height=\"575\" />\r\n\r\nMr. Rack, founder of the Firm, concentrates his practice in the planning and drafting of estate planning documents and the administration of trusts and decedents’ estates. He handles sophisticated asset protection and wealth preservation matters, including related estate and gift taxation compliance transactions. He is also experienced in the litigation and mediation of estate and trust disputes, will contests, trustee removals and related fiduciary matters. Mr. Rack is also recognized for his experience in legal matters affecting the elderly.\r\n\r\nMr. Rack has been selected by his peers as one of the “Best Lawyers in America” every year since 2009. For all but two of the past years, Mr. Rack has been named as one of Virginia’s “Legal Elite” by Virginia Business magazine in the category of attorneys specializing in “Taxation, Trusts and Estates.” Mr. Rack has also been named to the list of Virginia “Super Lawyers” for the last ten years.\r\n\r\nKevin is a Past President of the Hampton Roads Estate Planning Council, and is a Past Chairman of the Elder Law Section of the Virginia Bar Association.\r\n<h3>Education</h3>\r\n<h6>Marshall-Wythe School of Law</h6>\r\n<h6>College of William &amp; Mary</h6>\r\nMaster of Laws (LL.M.) in Taxation (1993)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (1984)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts, English (Minor in Political Science) (1980)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Advanced Estate Planning</li>\r\n 	<li>Probate and Trust Administration</li>\r\n 	<li>Elder Law / Medicaid Planning</li>\r\n 	<li>Fiduciary Litigation / Will Contests</li>\r\n 	<li>Business Succession Planning</li>\r\n 	<li>Tax-Exempt Organizations</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Court of Appeals for the Fourth Circuit</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Selected to “The Best Lawyers in America in Trusts and Estates” (2009 - 2015) by U.S. News and World Report</li>\r\n 	<li>Accredited Estate Planner (AEP)\r\n<ul>\r\n 	<li>(Honorary designation, approved by National Association of Estate Planners &amp; Councils)</li>\r\n</ul>\r\n</li>\r\n 	<li>Outstanding Achievement Award from the Virginia Chapter of the National</li>\r\n 	<li>Academy of Elder Law Attorneys</li>\r\n 	<li>Best Lawyers in Virginia – Coastal Virginia Magazine</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Bar Association\r\n<ul>\r\n 	<li>Trusts &amp; Estates Section</li>\r\n 	<li>Elder Law Section, Chair (2005-2007)</li>\r\n</ul>\r\n</li>\r\n 	<li>Virginia Beach Bar Association</li>\r\n 	<li>National Academy of Elder Law Attorneys</li>\r\n 	<li>Virginia Academy of Elder Law Attorneys</li>\r\n 	<li>Hampton Roads Estate Planning Council (Past President)</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Alzheimer’s Association, Southeastern Virginia Chapter\r\n<ul>\r\n 	<li>Vice-President, Board of Directors</li>\r\n 	<li>Founding Chairman, Planned Gifts Advisory Committee</li>\r\n</ul>\r\n</li>\r\n 	<li>Member, Governor’s Advisory Board on Aging (Virginia)</li>\r\n 	<li>Chairman, Mayor’s Committee for the Aging (Virginia Beach)</li>\r\n 	<li>Member, Board of Directors, Children’s Health Systems</li>\r\n 	<li>Member, Board of Directors, Children’s Health Foundation</li>\r\n 	<li>Member, Development Advisory Board, Children’s Hospital of the King’s Daughters</li>\r\n 	<li>Member, Board of Directors, Virginia Symphony</li>\r\n 	<li>Member, Board of Directors, Central Business District Association of Virginia Beach</li>\r\n</ul>','Kevin B. Rack','','inherit','closed','closed','','160-revision-v1','','','2016-08-29 10:37:38','2016-08-29 10:37:38','',160,'http://www.racklaw.com/rack3/160-revision-v1/',0,'revision','',0),(244,1,'2016-08-29 10:38:40','2016-08-29 10:38:40','','Jennifer-Moccia','','inherit','open','closed','','jennifer-moccia','','','2016-08-29 10:38:40','2016-08-29 10:38:40','',183,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Jennifer-Moccia.jpg',0,'attachment','image/jpeg',0),(245,1,'2016-08-29 10:38:46','2016-08-29 10:38:46','<img class=\"aligncenter size-full wp-image-244\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Jennifer-Moccia.jpg\" alt=\"Jennifer-Moccia\" width=\"640\" height=\"575\" />Ms. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<h6>Virginia State Bar</h6>\r\n<ul>\r\n 	<li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n<ul>\r\n 	<li>Vice Chair (2015-2016)</li>\r\n 	<li>Secretary (2014-2015)</li>\r\n 	<li>Newsletter Editor (2013-2014)</li>\r\n 	<li>Assistant Newsletter Editor (2012-2013)</li>\r\n</ul>\r\n</li>\r\n 	<li>Board of Governors, Young Lawyers Conference (2011-2015)</li>\r\n 	<li>Professional Development Conference (Committee Chair 2009-2011)</li>\r\n 	<li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n</ul>\r\n<h6>American Bar Association (2009-2014)</h6>\r\n<ul>\r\n 	<li>Real Property, Trust and Estate Law Section</li>\r\n 	<li>Project Salute: Pro Bono Veterans Law Clinic</li>\r\n 	<li>Young Lawyer Ambassador</li>\r\n</ul>\r\n<h6>Hampton Roads Estate Planning Council Member</h6>\r\n<h6>St. Mary’s Home – Planned Giving Committee Member</h6>\r\n<h3>Publications</h3>\r\n<ul>\r\n 	<li>An Overview of Battley v. Mortensen: The End of Domestic Asset Protection Trusts?, Virginia State Bar Trusts &amp; Estates Newsletter, Spring 2012 (abridged version published in Wealthcounsel Quarterly, January 2012)</li>\r\n 	<li>Taxation of Special Needs Trusts: Income, Gift and Estate Tax Considerations of Self-Settled and Third-Party Special Needs Trusts, Virginia State Bar Trusts &amp; Estates Newsletter, Spring 2011</li>\r\n 	<li>Estate Planning Considerations for Blended Families, Wealthcounsel Quarterly, July 2011</li>\r\n 	<li>Aspirational Standards of Conduct from NAELA: Meaningful Guidance on Ethics for the Elder Law Attorney, Co-authored with Kevin B. Rack, Esq. for 17th Advanced Elder Law Seminar, Virginia CLE (September 2008)</li>\r\n 	<li>Estate Planning Basics, Co-authored with Nathan R. Moccia, Esq., CLE Materials for NBI Teleconference, December 2011</li>\r\n 	<li>Fun with Trust Funding Formulae, Co-authored with Kevin B. Rack, Esq. for Virginia CLE, 30th Annual Trusts and Estates Seminar, October 2011</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 10:38:46','2016-08-29 10:38:46','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(246,1,'2016-08-29 10:57:52','0000-00-00 00:00:00','','Auto Draft','','auto-draft','open','open','','','','','2016-08-29 10:57:52','0000-00-00 00:00:00','',0,'http://www.racklaw.com/rack3/?p=246',0,'post','',0),(247,1,'2016-08-29 10:58:43','2016-08-29 10:58:43','','Michelle-Rack','','inherit','open','closed','','michelle-rack','','','2016-08-29 10:58:43','2016-08-29 10:58:43','',201,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Michelle-Rack.jpg',0,'attachment','image/jpeg',0),(248,1,'2016-08-29 10:58:47','2016-08-29 10:58:47','<img class=\"aligncenter size-full wp-image-247\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Michelle-Rack.jpg\" alt=\"Michelle-Rack\" width=\"640\" height=\"575\" />Ms. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators. These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills. As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.\r\n<h3>Education</h3>\r\n<h6>T.C. Williams School of Law</h6>\r\nUniversity of Richmond\r\nJuris Doctor (1985)\r\n<h6>University of Virginia</h6>\r\nBachelor of Arts, English &amp; History\r\n(With Distinction) (1981)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Fiduciary Litigation</li>\r\n 	<li>Guardianships</li>\r\n 	<li>Will Contests</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia (1985)</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>American Inns of Court, Lawrence W. I’Anson Chapter (Barrister)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Virginia Bar Association</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Member, Board of Directors, Sinkinson Dyslexia Foundation, Inc.</li>\r\n 	<li>Member, Board of Directors, Spirit House, Inc.</li>\r\n 	<li>Norfolk City Union of the Children’s Hospital of the King’s Daughters, Driftwood Chapter</li>\r\n 	<li>Co-Chair, Liturgy Committee, St. Nicholas Catholic Church in Virginia Beach\r\n<ul>\r\n 	<li>First Colonial High School PTA: Parliamentarian, Recipient of Patriot Award</li>\r\n</ul>\r\n</li>\r\n</ul>','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 10:58:47','2016-08-29 10:58:47','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(249,1,'2016-08-29 11:00:22','2016-08-29 11:00:22','','Nicole-Morris','','inherit','open','closed','','nicole-morris','','','2016-08-29 11:00:22','2016-08-29 11:00:22','',209,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nicole-Morris.jpg',0,'attachment','image/jpeg',0),(250,1,'2016-08-29 11:00:26','2016-08-29 11:00:26','<img class=\"aligncenter size-full wp-image-249\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nicole-Morris.jpg\" alt=\"Nicole-Morris\" width=\"640\" height=\"575\" />Mrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n<h3>Education</h3>\r\n<h6>West Virginia University College of Law</h6>\r\nJuris Doctor (2008)\r\n<h6>College of Charleston</h6>\r\nBachelor of Science in Economics, cum laude\r\nMinor in Finance (2005)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Fiduciary Accounting</li>\r\n 	<li>Fiduciary Litigation Support</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n<ul>\r\n 	<li>Order of the Coif, West Virginia University College of Law</li>\r\n 	<li>Honors Program Graduate, cum laude, College of Charleston</li>\r\n 	<li>Recipient, Thomas N. Chambers Award in Taxation</li>\r\n 	<li>Recipient, CALI Excellence for the Future Award in Federal Corporate Taxation and Land Use</li>\r\n</ul>\r\n</ul>\r\nPlanning\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Member, Wills, Trusts &amp; Estates Section</li>\r\n</ul>\r\n</li>\r\n</ul>','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 11:00:26','2016-08-29 11:00:26','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(251,1,'2016-08-29 11:01:33','2016-08-29 11:01:33','','Rachel-Radspinner','','inherit','open','closed','','rachel-radspinner','','','2016-08-29 11:01:33','2016-08-29 11:01:33','',217,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Rachel-Radspinner.jpg',0,'attachment','image/jpeg',0),(252,1,'2016-08-29 11:01:38','2016-08-29 11:01:38','<img class=\"aligncenter size-full wp-image-251\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Rachel-Radspinner.jpg\" alt=\"Rachel-Radspinner\" width=\"640\" height=\"575\" />Mrs. Radspinner concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\r\n\r\nMrs. Radspinner serves as counsel to fiduciary clients who request that we maintain and organize the financial documentation of the estate and/or trust and prepare the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law (with Distinction)</h6>\r\nJuris Doctor (2012)\r\n<h6>Georgetown University</h6>\r\nBachelor of Arts, Russian Language (Minor in Business) (2007)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Fiduciary Accounting</li>\r\n 	<li>Fiduciary Litigation Support</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Court Admissions</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia</li>\r\n 	<li>U.S. Court of Appeals for the Fourth Circuit</li>\r\n</ul>\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n 	<li>Awarded Fulbright-Hays Scholarship for study abroad program with Moscow International University</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Hampton Roads Estate Planning Council</li>\r\n</ul>','Rachel E. Radspinner','','inherit','closed','closed','','217-revision-v1','','','2016-08-29 11:01:38','2016-08-29 11:01:38','',217,'http://www.racklaw.com/rack3/217-revision-v1/',0,'revision','',0),(253,1,'2016-08-29 11:02:20','2016-08-29 11:02:20','','James-Keeton','','inherit','open','closed','','james-keeton','','','2016-08-29 11:02:20','2016-08-29 11:02:20','',222,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/James-Keeton.jpg',0,'attachment','image/jpeg',0),(254,1,'2016-08-29 11:02:29','2016-08-29 11:02:29','<img class=\"aligncenter size-full wp-image-253\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/James-Keeton.jpg\" alt=\"James-Keeton\" width=\"640\" height=\"575\" />Mr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.\r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations.\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law</h6>\r\nMaster of Laws (LL.M.) in Taxation (2009)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (2008)\r\n<h6>Virginia Commonwealth University</h6>\r\nMaster of Arts in History (2004)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts in History (1999)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning</li>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Formation of Business Entities</li>\r\n 	<li>Representation of Business Owners</li>\r\n 	<li>Commercial Transactions and Leases</li>\r\n 	<li>Tax Free Reorganizations for Businesses</li>\r\n 	<li>Fiduciary Income Taxation</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia (2008)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Richmond Estate Planning Council</li>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n<h3>Lecturer</h3>\r\n<ul>\r\n 	<li>Continuing Legal Education teacher for the National Business Institute</li>\r\n</ul>\r\n<h6>Seminar Speaker on topics such as:</h6>\r\n<ul>\r\n 	<li>IRA Planning</li>\r\n 	<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\r\n 	<li>Gun Trusts</li>\r\n 	<li>Domestic Asset Protection Trusts</li>\r\n</ul>\r\n<h3>Publications</h3>\r\n<ul>\r\n 	<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li>\r\n 	<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\r\n</ul>','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 11:02:29','2016-08-29 11:02:29','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(256,1,'2016-08-29 11:04:16','2016-08-29 11:04:16','<img class=\"aligncenter size-full wp-image-255\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Team.jpg\" alt=\"Team\" width=\"1660\" height=\"870\" />Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:04:16','2016-08-29 11:04:16','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(257,1,'2016-08-29 11:05:05','2016-08-29 11:05:05','Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:05:05','2016-08-29 11:05:05','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(259,1,'2016-08-29 11:05:40','2016-08-29 11:05:40','<img class=\"aligncenter size-full wp-image-258\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Team.jpg\" alt=\"Team\" width=\"640\" height=\"335\" />Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:05:40','2016-08-29 11:05:40','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(260,1,'2016-08-29 11:05:59','2016-08-29 11:05:59','Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:05:59','2016-08-29 11:05:59','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(262,1,'2016-08-29 11:06:20','2016-08-29 11:06:20','<img class=\"aligncenter size-full wp-image-261\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Team.jpg\" alt=\"Team\" width=\"640\" height=\"335\" />Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:06:20','2016-08-29 11:06:20','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(263,1,'2016-08-29 11:10:19','2016-08-29 11:10:19','Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:10:19','2016-08-29 11:10:19','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(264,1,'2016-08-29 11:10:46','2016-08-29 11:10:46','','Lawyers','','inherit','open','closed','','lawyers','','','2016-08-29 11:10:46','2016-08-29 11:10:46','',41,'http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Lawyers.jpg',0,'attachment','image/jpeg',0),(265,1,'2016-08-29 11:10:48','2016-08-29 11:10:48','<img class=\"aligncenter size-full wp-image-264\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Lawyers.jpg\" alt=\"Lawyers\" width=\"640\" height=\"354\" />Our attorneys have a common foundation of skills and experience in the planning and administration of estates and trusts, as well as individual focuses on the related practice areas of elder law, taxation, business law, and litigation involving these practice areas. Three of our attorneys hold Master of Laws degrees (two in Taxation and one in Estate Planning), reflecting the emphasis on advanced estate and gift tax matters and tax controversies handled by the Firm.\r\n\r\nIn addition to the commitment to excellence in professional skills, our attorneys contribute their time and talent to the legal profession and to the communities in which they live through leadership roles in the Virginia State Bar and Virginia Bar Association, on boards of directors for charitable organizations, and within their respective churches and schools.','Our Attorneys','','inherit','closed','closed','','41-revision-v1','','','2016-08-29 11:10:48','2016-08-29 11:10:48','',41,'http://www.racklaw.com/rack3/41-revision-v1/',0,'revision','',0),(267,1,'2016-08-29 11:30:22','2016-08-29 11:30:22','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\r\n\r\n<form action=\"https://Simplecheckout.authorize.net/payment/CatalogPayment.aspx\" method=\"post\" name=\"PrePage\"><input name=\"LinkId\" value=\"80626abe-c1c6-45e7-b817-de90073cac92\" type=\"hidden\"> <input class=\"button_large\" value=\"Submit an Invoice Payment\" type=\"submit\"></form>\r\n','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-29 11:30:22','2016-08-29 11:30:22','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(268,1,'2016-08-29 11:32:11','2016-08-29 11:32:11','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\r\n\r\n<form action=\"https://Simplecheckout.authorize.net/payment/CatalogPayment.aspx\" method=\"post\" name=\"PrePage\"><input class=\"btn btn-default\" name=\"LinkId\" value=\"80626abe-c1c6-45e7-b817-de90073cac92\" type=\"hidden\"> <input class=\"button_large\" value=\"Submit an Invoice Payment\" type=\"submit\"></form>\r\n','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-29 11:32:11','2016-08-29 11:32:11','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(269,1,'2016-08-29 11:36:04','2016-08-29 11:36:04','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\r\n\r\n<form action=\"https://Simplecheckout.authorize.net/payment/CatalogPayment.aspx\" method=\"post\" name=\"PrePage\"><input name=\"LinkId\" value=\"80626abe-c1c6-45e7-b817-de90073cac92\" type=\"hidden\"> <input class=\"btn btn-default\" value=\"Submit an Invoice Payment\" type=\"submit\"></form>\r\n','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-29 11:36:04','2016-08-29 11:36:04','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(270,1,'2016-08-29 12:42:07','2016-08-29 12:42:07',' ','','','publish','closed','closed','','270','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',0,'http://www.racklaw.com/rack3/?p=270',15,'nav_menu_item','',0),(271,1,'2016-08-29 12:42:14','2016-08-29 12:42:14','','Careers','','inherit','closed','closed','','157-autosave-v1','','','2016-08-29 12:42:14','2016-08-29 12:42:14','',157,'http://www.racklaw.com/rack3/157-autosave-v1/',0,'revision','',0),(272,1,'2016-08-29 12:42:34','2016-08-29 12:42:34','<h2>Coming Soon...</h2>','Careers','','inherit','closed','closed','','157-revision-v1','','','2016-08-29 12:42:34','2016-08-29 12:42:34','',157,'http://www.racklaw.com/rack3/157-revision-v1/',0,'revision','',0),(273,1,'2016-08-29 12:57:24','2016-08-29 12:57:24','In a continued effort to provide secure and efficient service to our clients, we are pleased to announce the availability of our electronic payment gateway. Clients may submit payment for invoices using their Visa, MasterCard, American Express or Discover card. To proceed with payment of an invoice please select the button below labeled “Submit an Invoice Payment”, you will be redirected to our secure online form to complete payment. <strong>Should you have any questions regarding your invoice, please call at 757-605-5000.</strong>\r\n\r\n<form action=\"https://Simplecheckout.authorize.net/payment/CatalogPayment.aspx\" method=\"post\" name=\"PrePage\"><input name=\"LinkId\" value=\"80626abe-c1c6-45e7-b817-de90073cac92\" type=\"hidden\"> <input class=\"btn btn-default btn-big\" value=\"Submit an Invoice Payment\" type=\"submit\"></form>\r\n','Client Portal','','inherit','closed','closed','','151-revision-v1','','','2016-08-29 12:57:24','2016-08-29 12:57:24','',151,'http://www.racklaw.com/rack3/151-revision-v1/',0,'revision','',0),(274,1,'2016-08-29 13:06:09','2016-08-29 13:06:09','<img class=\"aligncenter size-full wp-image-244\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Jennifer-Moccia.jpg\" alt=\"Jennifer-Moccia\" width=\"640\" height=\"575\" />\r\n\r\nMs. Moccia concentrates her practice in every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques. She also serves as counsel to family members serving as fiduciary for the administration of trusts and estates, which typically involves the preparation of fiduciary income tax returns. Ms. Moccia has expanded her practice as an elder law attorney, providing counsel to seniors and their families on matters ranging from Medicaid eligibility for long term care and federal benefits for veterans to petitions for guardianship and conservatorship.\r\n\r\nMs. Moccia contributes her time and talent to her community, currently serving on the Planned Giving Committee of St. Mary’s Home, and having volunteered as a Certified Mediator for the Virginia Beach, Norfolk and Chesapeake Courts. As a Board Member of the Virginia State Bar Young Lawyers Conference, she served as the VSB liaison for various projects, including: Wills for Heroes, Docket Call publication, Pro Bono Commission, Children in the Law Commission, Professional Development Conference and the Professional Development Series. She previously served as a restoration project coordinator for the Norfolk Environmental Commission, a fund-raising organizer and volunteer for St. Jude\'s Children\'s Research Hospital, and a conflict resolution seminar trainer for The Dwelling Place and FORkids Shelter.\r\n<h3>Education</h3>\r\n<h6>University of Miami School of Law</h6>\r\nMaster of Laws (LL.M.) in Estate Planning (2008)\r\n<h6>Regent University School of Law</h6>\r\nJuris Doctor (2007)\r\n<h6>The College of William and Mary</h6>\r\nBachelor of Arts, Psychology\r\nMinor in Business Management (2003)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning Estate and Trust Administration</li>\r\n 	<li>Estate and Gift Taxation</li>\r\n 	<li>Elder Law</li>\r\n 	<li>Conservatorships/Guardianships</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>United States Tax Court</li>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>Virginia’s Legal Elite for Taxes, Estates, Trusts, Elder Law (2014)</li>\r\n 	<li>Top Attorneys in Virginia Rising Star (2013, 2014, 2015, 2016)</li>\r\n 	<li>AVVO Client’s Choice Award (2015)</li>\r\n 	<li>Accredited Attorney for the Department of Veterans Affairs (2010-2015)</li>\r\n 	<li>Certified Mediator (2007-2010)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<h6>Virginia State Bar</h6>\r\n<ul>\r\n 	<li>Board of Governors, Trusts and Estates Section (2012-2016)\r\n<ul>\r\n 	<li>Vice Chair (2015-2016)</li>\r\n 	<li>Secretary (2014-2015)</li>\r\n 	<li>Newsletter Editor (2013-2014)</li>\r\n 	<li>Assistant Newsletter Editor (2012-2013)</li>\r\n</ul>\r\n</li>\r\n 	<li>Board of Governors, Young Lawyers Conference (2011-2015)</li>\r\n 	<li>Professional Development Conference (Committee Chair 2009-2011)</li>\r\n 	<li>Education Section Prelaw Mentor Program – Mentor (2012-2013)</li>\r\n</ul>\r\n<h6>American Bar Association (2009-2014)</h6>\r\n<ul>\r\n 	<li>Real Property, Trust and Estate Law Section</li>\r\n 	<li>Project Salute: Pro Bono Veterans Law Clinic</li>\r\n 	<li>Young Lawyer Ambassador</li>\r\n</ul>\r\n<h6>Hampton Roads Estate Planning Council Member</h6>\r\n<h6>St. Mary’s Home – Planned Giving Committee Member</h6>\r\n<h3>Publications</h3>\r\n<ul>\r\n 	<li>An Overview of Battley v. Mortensen: The End of Domestic Asset Protection Trusts?, Virginia State Bar Trusts &amp; Estates Newsletter, Spring 2012 (abridged version published in Wealthcounsel Quarterly, January 2012)</li>\r\n 	<li>Taxation of Special Needs Trusts: Income, Gift and Estate Tax Considerations of Self-Settled and Third-Party Special Needs Trusts, Virginia State Bar Trusts &amp; Estates Newsletter, Spring 2011</li>\r\n 	<li>Estate Planning Considerations for Blended Families, Wealthcounsel Quarterly, July 2011</li>\r\n 	<li>Aspirational Standards of Conduct from NAELA: Meaningful Guidance on Ethics for the Elder Law Attorney, Co-authored with Kevin B. Rack, Esq. for 17th Advanced Elder Law Seminar, Virginia CLE (September 2008)</li>\r\n 	<li>Estate Planning Basics, Co-authored with Nathan R. Moccia, Esq., CLE Materials for NBI Teleconference, December 2011</li>\r\n 	<li>Fun with Trust Funding Formulae, Co-authored with Kevin B. Rack, Esq. for Virginia CLE, 30th Annual Trusts and Estates Seminar, October 2011</li>\r\n</ul>','Jennifer L. Moccia','','inherit','closed','closed','','183-revision-v1','','','2016-08-29 13:06:09','2016-08-29 13:06:09','',183,'http://www.racklaw.com/rack3/183-revision-v1/',0,'revision','',0),(275,1,'2016-08-29 13:06:38','2016-08-29 13:06:38','<img class=\"aligncenter size-full wp-image-247\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Michelle-Rack.jpg\" alt=\"Michelle-Rack\" width=\"640\" height=\"575\" />\r\n\r\nMs. Rack brings her considerable litigation experience to the Firm to handle disputes arising in the context of contested wills and trusts, breaches of fiduciary duty, abuses of power of attorney against seniors, as well as removal of executors, trustees and conservators. These complex issues call for seasoned trial lawyers whose practice is limited to these related areas of the law.\r\n\r\nWhile pursuing her law degree at the T.C. Williams School of Law at the University of Richmond, Ms. Rack was named to the Moot Court Board for brief-writing and appellate advocacy skills. As a practicing attorney, she was named a Barrister in the American Inns of Court, an elite association of judges, attorneys and law students dedicated to excellence and professionalism in the practice of law in the courtroom.\r\n<h3>Education</h3>\r\n<h6>T.C. Williams School of Law</h6>\r\nUniversity of Richmond\r\nJuris Doctor (1985)\r\n<h6>University of Virginia</h6>\r\nBachelor of Arts, English &amp; History\r\n(With Distinction) (1981)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Fiduciary Litigation</li>\r\n 	<li>Guardianships</li>\r\n 	<li>Will Contests</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia (1985)</li>\r\n 	<li>United States District Court, Eastern District of Virginia</li>\r\n</ul>\r\n<h3>Professional Recognition</h3>\r\n<ul>\r\n 	<li>American Inns of Court, Lawrence W. I’Anson Chapter (Barrister)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Virginia Bar Association</li>\r\n</ul>\r\n<h3>Community Involvement</h3>\r\n<ul>\r\n 	<li>Member, Board of Directors, Sinkinson Dyslexia Foundation, Inc.</li>\r\n 	<li>Member, Board of Directors, Spirit House, Inc.</li>\r\n 	<li>Norfolk City Union of the Children’s Hospital of the King’s Daughters, Driftwood Chapter</li>\r\n 	<li>Co-Chair, Liturgy Committee, St. Nicholas Catholic Church in Virginia Beach\r\n<ul>\r\n 	<li>First Colonial High School PTA: Parliamentarian, Recipient of Patriot Award</li>\r\n</ul>\r\n</li>\r\n</ul>','Michelle R. Rack','','inherit','closed','closed','','201-revision-v1','','','2016-08-29 13:06:38','2016-08-29 13:06:38','',201,'http://www.racklaw.com/rack3/201-revision-v1/',0,'revision','',0),(276,1,'2016-08-29 13:06:52','2016-08-29 13:06:52','<img class=\"aligncenter size-full wp-image-249\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Nicole-Morris.jpg\" alt=\"Nicole-Morris\" width=\"640\" height=\"575\" />\r\n\r\nMrs. Morris concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\r\n\r\nMrs. Morris regularly serves as counsel to fiduciary clients who require assistance with the organization and maintenance of financial documentation for the estate and/or trust, and she prepares the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n<h3>Education</h3>\r\n<h6>West Virginia University College of Law</h6>\r\nJuris Doctor (2008)\r\n<h6>College of Charleston</h6>\r\nBachelor of Science in Economics, cum laude\r\nMinor in Finance (2005)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Fiduciary Accounting</li>\r\n 	<li>Fiduciary Litigation Support</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia</li>\r\n</ul>\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n<ul>\r\n 	<li>Order of the Coif, West Virginia University College of Law</li>\r\n 	<li>Honors Program Graduate, cum laude, College of Charleston</li>\r\n 	<li>Recipient, Thomas N. Chambers Award in Taxation</li>\r\n 	<li>Recipient, CALI Excellence for the Future Award in Federal Corporate Taxation and Land Use</li>\r\n</ul>\r\n</ul>\r\nPlanning\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar\r\n<ul>\r\n 	<li>Member, Wills, Trusts &amp; Estates Section</li>\r\n</ul>\r\n</li>\r\n</ul>','Nichole D. Morris','','inherit','closed','closed','','209-revision-v1','','','2016-08-29 13:06:52','2016-08-29 13:06:52','',209,'http://www.racklaw.com/rack3/209-revision-v1/',0,'revision','',0),(277,1,'2016-08-29 13:07:06','2016-08-29 13:07:06','<img class=\"aligncenter size-full wp-image-251\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/Rachel-Radspinner.jpg\" alt=\"Rachel-Radspinner\" width=\"640\" height=\"575\" />\r\n\r\nMrs. Radspinner concentrates her practice in the administration of trusts and estates, which includes advising fiduciaries regarding their powers and responsibilities, guiding fiduciaries through the intricacies inherent in those tasks, and protecting executors, trustees and conservators from liability by ensuring full compliance with their statutory duties and obligations under the will and/or trust document.\r\n\r\nMrs. Radspinner serves as counsel to fiduciary clients who request that we maintain and organize the financial documentation of the estate and/or trust and prepare the required fiduciary inventory and accountings for filing with the Commissioner of Accounts. In addition, she counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests.\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law (with Distinction)</h6>\r\nJuris Doctor (2012)\r\n<h6>Georgetown University</h6>\r\nBachelor of Arts, Russian Language (Minor in Business) (2007)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Fiduciary Accounting</li>\r\n 	<li>Fiduciary Litigation Support</li>\r\n 	<li>Estate Planning</li>\r\n</ul>\r\n<h3>Court Admissions</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia</li>\r\n 	<li>U.S. Court of Appeals for the Fourth Circuit</li>\r\n</ul>\r\n<h3>Academic Recognition</h3>\r\n<ul>\r\n 	<li>Awarded Fulbright-Hays Scholarship for study abroad program with Moscow International University</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Hampton Roads Estate Planning Council</li>\r\n</ul>','Rachel E. Radspinner','','inherit','closed','closed','','217-revision-v1','','','2016-08-29 13:07:06','2016-08-29 13:07:06','',217,'http://www.racklaw.com/rack3/217-revision-v1/',0,'revision','',0),(278,1,'2016-08-29 13:07:22','2016-08-29 13:07:22','<img class=\"aligncenter size-full wp-image-253\" src=\"http://www.racklaw.com/rack3/wp-content/uploads/2016/08/James-Keeton.jpg\" alt=\"James-Keeton\" width=\"640\" height=\"575\" />\r\n\r\nMr. Keeton concentrates his practice in estate planning and business representation. Drawing upon his past experience as General Counsel for James River Wealth Advisors, a Registered Investment Advisory firm in Richmond, Virginia, Mr. Keeton provides legal counsel for new businesses on formation of corporations and business structures, drafting internal policies and structuring commercial transactions.\r\n\r\nMr. Keeton also focuses on every aspect of estate planning, from simple wills and powers of attorney to advanced tax planning involving revocable and irrevocable trusts and other sophisticated planning techniques, with an emphasis on the business owner seeking strategies for the transfer of the family business legacy to the next generations.\r\n<h3>Education</h3>\r\n<h6>Villanova University School of Law</h6>\r\nMaster of Laws (LL.M.) in Taxation (2009)\r\n<h6>T.C. Williams School of Law</h6>\r\n<h6>University of Richmond</h6>\r\nJuris Doctor (2008)\r\n<h6>Virginia Commonwealth University</h6>\r\nMaster of Arts in History (2004)\r\n<h6>James Madison University</h6>\r\nBachelor of Arts in History (1999)\r\n<h3>Practice Areas</h3>\r\n<ul>\r\n 	<li>Essential and Advanced Estate Planning</li>\r\n 	<li>Estate and Trust Administration</li>\r\n 	<li>Formation of Business Entities</li>\r\n 	<li>Representation of Business Owners</li>\r\n 	<li>Commercial Transactions and Leases</li>\r\n 	<li>Tax Free Reorganizations for Businesses</li>\r\n 	<li>Fiduciary Income Taxation</li>\r\n</ul>\r\n<h3>Admissions to Practice</h3>\r\n<ul>\r\n 	<li>Supreme Court of Virginia (2008)</li>\r\n</ul>\r\n<h3>Professional Affiliations</h3>\r\n<ul>\r\n 	<li>Richmond Estate Planning Council</li>\r\n 	<li>Virginia State Bar</li>\r\n 	<li>Wills, Trusts and Estates Section</li>\r\n</ul>\r\n<h3>Lecturer</h3>\r\n<ul>\r\n 	<li>Continuing Legal Education teacher for the National Business Institute</li>\r\n</ul>\r\n<h6>Seminar Speaker on topics such as:</h6>\r\n<ul>\r\n 	<li>IRA Planning</li>\r\n 	<li>Transferring Values to the Next Generation: How to transfer wealth and family values to your children</li>\r\n 	<li>Gun Trusts</li>\r\n 	<li>Domestic Asset Protection Trusts</li>\r\n</ul>\r\n<h3>Publications</h3>\r\n<ul>\r\n 	<li>Phillip S. Marstiller, Whistleblowers; The Exposure of Corporate Fraud Pursuant to the Sarbanes Oxley Act, The Journal, Virginia Trial</li>\r\n 	<li>Lawyers Association, Volume 19, Number 2, 2007 at 22 (assisted in research and writing; received attribution).</li>\r\n</ul>','James M. Keeton, III','','inherit','closed','closed','','222-revision-v1','','','2016-08-29 13:07:22','2016-08-29 13:07:22','',222,'http://www.racklaw.com/rack3/222-revision-v1/',0,'revision','',0),(287,1,'2016-08-29 14:10:55','2016-08-29 14:10:55','','Resources','','publish','closed','closed','','resources','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',0,'http://www.racklaw.com/rack3/?p=287',13,'nav_menu_item','',0),(293,1,'2016-08-30 06:44:37','2016-08-30 06:44:37','','Blog','','publish','closed','closed','','blog','','','2016-08-30 06:44:37','2016-08-30 06:44:37','',43,'http://www.racklaw.com/rack3/?page_id=293',0,'page','',0),(294,1,'2016-08-30 06:44:37','2016-08-30 06:44:37','','Blog','','inherit','closed','closed','','293-revision-v1','','','2016-08-30 06:44:37','2016-08-30 06:44:37','',293,'http://www.racklaw.com/rack3/293-revision-v1/',0,'revision','',0),(295,1,'2016-08-30 06:45:38','2016-08-30 06:45:38',' ','','','publish','closed','closed','','295','','','2016-08-30 06:45:56','2016-08-30 06:45:56','',43,'http://www.racklaw.com/rack3/?p=295',14,'nav_menu_item','',0),(5906,1,'2010-01-04 13:29:55','2010-01-04 13:29:55','<p style=\"text-align: justify;\">Failure to address the problem could result in significant losses to the federal government as the questionable refunds issued to nonresident aliens are high and the probability of recovering fraudulent refunds from nonresidents living outside the U.S. very low.</p>  <!--more-->  <p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2010fp-treasury.pdf\">Download PDF</a> <a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2010fp-treasury.pdf\"><img class=\" size-full wp-image-5904\" alt=\"pdf-icon\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" height=\"15\" width=\"15\" /></a></p> <p style=\"text-align: justify;\">In an audit released on December 29, 2010, the Treasury Inspector General for Tax Administration (TIGTA) called for the IRS to strengthen its controls over the processing of income tax refund checks issued to nonresident aliens to prevent such individuals from receiving erroneous refunds. (Audit Report No. 2010-40-121).  “Failure to address the problem could result in significant losses to the federal government as the questionable refunds issued to nonresident aliens are high and the probability of recovering fraudulent refunds from nonresidents living outside the U.S. very low,” TIGTA said.</p> <p style=\"text-align: justify;\">Nonresident aliens of the U.S. who receive income from U.S. sources must report and pay taxes on that income and file the U.S. Nonresident Alien Income Tax Return (Form 1040NR).  This income is also subject to income tax withholding.  According to the TIGTA audit, in 2009, the IRS processed approximately 598,000 Forms 1040NR for tax year 2008, and the total taxes withheld on these returns amounted to more than $2.4 billion and refunds on these returns totaled some $712 million.  Auditors found that inaccurate and fraudulent Forms 1040NR were not detected by the IRS during processing, and were able to identify a significant number of control weaknesses in the processing of refunds claimed on Forms 1040NR.</p> <p style=\"text-align: justify;\">In just 40 cases of questionable refunds issued to nonresident aliens, the refunds totaled more than $2.3 million.  “If the IRS does not take immediate steps to improve its ability to verify refunds to nonresident aliens before the refunds are sent out of the United States, the problem could increase significantly,” said J. Russell George, the inspector general.  The audit “also found that tax treaty provisions regarding the taxability of gambling income are not being applied consistently by the IRS, and that clarification is needed regarding the designation of certain income earned through U.S.-based, multi-level marketing companies as U.S. source income.”  The TIGTA audit report is available at</p> <p><span new=\"New\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/201040121fr.pdf\">http://www.treasury.gov/tigta/auditreports/2010reports/201040121fr.pdf</a> </span></p>','Treasury Inspector General for Tax Administration Calls on IRS to Improve Nonresident Alien Refund Verification','','publish','open','open','','treasury-inspector-general-for-tax-administration-calls-on-irs-to-improve-nonresident-alien-refund-verification','','','2010-01-04 13:29:55','2010-01-04 13:29:55','',0,'http://www.racklaw.com/new-site/?p=5906',13,'post','',0),(5909,1,'2016-02-25 13:29:56','2016-02-25 13:29:56','The 2010 Tax Relief Act provides a two-year respite for valuable tax breaks that would have been eliminated after 2010 by sun setting tax rules.\r\n\r\n<!--more-->\r\n<p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2010/12/2010tra-key.pdf\" target=\"_blank\"><img class=\" alignright size-full wp-image-5904\" style=\"float: right;\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" alt=\"pdf-icon\" width=\"15\" height=\"15\" /></a><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2010/12/2010tra-key.pdf\" target=\"_blank\">Download PDF</a></p>\r\n<p style=\"text-align: justify;\">On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “2010 Tax Relief Act”).  Among its many provisions, the 2010 Tax Relief Act provides a two-year respite for valuable tax breaks that would have been eliminated after 2010 by sunsetting tax rules.  These include favorable income tax rates, marriage penalty relief, favorable tax rates for long-term capital gains and qualified dividends, and liberal education-related tax breaks and credits.  The discussion also explains the 2010 Tax Relief Act’s new two-year “patch” for the alternative minimum tax (AMT).  However, unless Congress acts, the favorable rules explained below will sunset on December 31, 2012 and revert to their 2001 levels.</p>\r\n<p style=\"text-align: center;\"><strong>Reduced Individual Tax Rates Extended for Two Years</strong></p>\r\n<p style=\"text-align: justify;\">For tax years 2010 through 2012, the income tax rates for individuals are 10%, 15%, 25%, 28%, 33% and 35%. In addition, the size of the 15% tax bracket for joint filers and qualified surviving spouses is 200% of the 15% tax bracket for individual filers (the so-called marriage penalty relief).</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after Dec. 31, 2010, the rates were scheduled to rise to 15%, 28%, 31%, 36% and 39.6%, respectively; and the 15% tax bracket for joint filers and qualified surviving spouses was scheduled to drop to 167% of the 15% tax bracket for individual filers.</p>\r\n<p style=\"text-align: justify;\">To view the complete 2011 income tax tables see <a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2010/12/rp-11-12.pdf\">Rev. Proc. 2011-12</a></p>\r\n<p style=\"text-align: center;\"><strong>Increased Standard Deduction Amounts Extended for Two Years</strong></p>\r\n<p style=\"text-align: justify;\">For tax years 2010 through 2012, the basic standard deduction for a married couple filing a joint return remains at twice the basic standard deduction for an unmarried individual filing a single return.  Under pre-2010 Tax Relief Act law, for tax years beginning after Dec. 31, 2010, the standard deduction for married taxpayers filing jointly (and qualified surviving spouses) was to be only 167% of the standard deduction for single taxpayers.</p>\r\n<p style=\"text-align: justify;\">Under the 2010 Tax Relief Act, the basic standard deduction for 2011 (reflecting inflation adjustments) will be:</p>\r\n\r\n<table style=\"width: 550px; height: 135px; float: left;\" border=\"0\" width=\"500\" align=\"left\">\r\n<tbody>\r\n<tr align=\"left\">\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">Joint Return or Surviving Spouse</span></td>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">$11,600 (up from $11,400 for 2010</span>)</td>\r\n</tr>\r\n<tr>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">Single (other than head of\r\nhousehold or surviving Spouse)</span></td>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">$5,800 (up from $5,700 for 2010</span>)</td>\r\n</tr>\r\n<tr>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">Head of Household</span></td>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">$8,500 (up from $8,400 for 2010</span></td>\r\n</tr>\r\n<tr>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">Married filing seperate returns</span></td>\r\n<td align=\"left\"><span style=\"font-size: 10pt;\">$5,800 (up from $5,700 for 2010</span></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n<p style=\"text-align: justify;\">For 2011, the additional standard deduction for married taxpayers 65 or over or blind will be $1,150 (up from $1,100 for 2010). For a single taxpayer or head of household who is 65 or over or blind the additional standard deduction for 2011 will be $1,450 (up from $1,400 for 2010).</p>\r\n<p style=\"text-align: center;\"><strong>3% / 80% Limitation Eliminated on Itemized Deductions for 2011 and 2012</strong></p>\r\n<p style=\"text-align: justify;\">Under the 2010 Tax Relief Act, the itemized deductions of higher-income taxpayers remain unlimited by the taxpayer’s adjusted gross income (“AGI”) through 2012, although separate limitations (floors) may apply to the particular deduction.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after Dec. 31, 2010, the total amount of itemized deductions was to be reduced (the “Pease limitation”) by 3% of the amount by which the taxpayer’s AGI exceeds a threshold amount ($169,550 for 2011), with the reduction not to exceed 80% of the otherwise allowable itemized deductions.</p>\r\n<p style=\"text-align: center;\"><strong>No Phase-Out of Personal Exemptions for 2011 and 2012</strong></p>\r\n<p style=\"text-align: justify;\">Under the 2010 Tax Relief Act, a high-income taxpayer’s personal exemptions are not phased out for 2011 and 2012 when AGI exceeds the inflation-adjusted threshold.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after Dec. 31, 2010, the total amount of personal exemptions (estimated to be $3,700 in 2011) that could be claimed by a taxpayer was to be reduced (personal exemption phaseout (PEP)) by 2% for each $2,500 (or portion thereof) by which the taxpayer’s AGI exceeds the applicable threshold (in 2011, $169,550 for unmarried individuals; $254,350 for married couples filing joint returns; $211,950 for heads of household). The phase-out rate was to be 2% for each $1,250 for married taxpayers filing separate returns.</p>\r\n<p style=\"text-align: center;\"><strong>Reduced Capital Gains and Qualified Dividends Rate Extended for Two Years</strong><em> </em></p>\r\n<p style=\"text-align: justify;\"><em>Capital gain</em>.  For tax years 2010 through 2012, the maximum rate of tax on the adjusted net capital gain of an individual is 15% for both regular tax and AMT purposes.  If the adjusted net capital gain would otherwise be taxed at a rate below 25% if it were ordinary income, it is taxed at a 0% rate.  That part of net capital gain attributable to unrecaptured section 1250 gain (i.e., gain attributable to real estate depreciation) is taxed at a maximum rate of 25%.  Net capital gain attributable to collectibles gain and section 1202 gain is taxed at a maximum rate of 28%.</p>\r\n<p style=\"text-align: justify;\">Under pre-Act law, for tax years beginning after Dec. 31, 2010, the maximum rate of tax on an individual’s adjusted net capital gain was to be 20%.  Any adjusted net capital gain which otherwise would be taxed at the 15% rate was to be taxed at a 10% rate.  In addition, any gain from the sale or exchange of property held more than five years that would otherwise have been taxed at the 10% capital gain rate would be taxed at an 8% rate.  Any gain from the sale or exchange of property acquired after 2000 and held for more than five years (that would otherwise have been taxed at a 20% rate) was to be taxed at an 18% rate.  Net capital gain attributable to unrecaptured section 1250 gain was to continue to be taxed a maximum rate of 25%.  Net capital gain attributable to collectibles gain and section 1202 gain was to continue to be taxed at a maximum rate of 28%.</p>\r\n<p style=\"text-align: justify;\"><em>Qualified dividend income</em>.  For tax years 2010 through 2012, for both the regular tax and AMT purposes, an individual’s qualified dividend income is taxed at the same rates that apply to net capital gain.  Thus, an individual’s qualified dividend income is taxed at a 15% and (for qualified dividend income, which otherwise would be taxed at a 10% or 15% rate if the special rates did not apply) at a 0% rate.</p>\r\n<p style=\"text-align: justify;\">Under pre-Act law, for tax years beginning after Dec. 31, 2010, dividends received by an individual were to be taxed at ordinary income tax rates.</p>\r\n<p style=\"text-align: center;\"><strong>Temporary Exclusion of 100% of Gain on Certain Small Business Stock</strong></p>\r\n<p style=\"text-align: justify;\">For 2010 and 2011, the 2010 Tax Relief Act allows a taxpayer to exclude all of the gain on the disposition of qualified small business stock acquired after September 27, 2010 and before January 1, 2011, and allows a taxpayer to exclude 75% of the gain from the disposition of such stock if it was acquired after February 17, 2009 and before September 28, 2010.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, the exclusion was to be limited to 50% of the gain on the disposition of stock acquired after December 31, 2010.</p>\r\n<p style=\"text-align: center;\"><strong>Liberalized Rules for Qualified Conservation ContributionsReinstated and Extended</strong></p>\r\n<p style=\"text-align: justify;\">The 2010 Tax Relief Act retroactively reinstates and extends, for 2010 and 2011, the 50% and 100% limitations on qualified conservation contributions of appreciated real property.  Accordingly, a taxpayer’s aggregate qualified conservation contributions (i.e., contributions of appreciated real property for conservation purposes) are allowed up to the excess of 50% of the taxpayer\'s contribution base over the amount of all other allowable charitable contributions (100% for qualified farmers and ranchers), with a 15-year carryover of such contributions in excess of the applicable limitation.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, these rules did not apply to any contribution made in a tax year beginning after December 31, 2009, and contributions made thereafter were to be subject to the otherwise applicable 30% limit for capital gain property (50% limit for qualified farmers and ranchers).</p>\r\n<p style=\"text-align: center;\"><strong>Expanded Child Tax Credit Extended for Two Years</strong></p>\r\n<p style=\"text-align: justify;\">For tax years beginning in 2010 and running through 2012, individuals may claim a maximum $1,000 child tax credit under IRC § 24 for each qualifying child under age 17 that the taxpayer can claim as a dependent.  The amount of the allowable credit is reduced (not below zero) by $50 for each $1,000 (or fraction thereof) of modified AGI above: $110,000 for joint filers, $75,000 for unmarried individuals, and $55,000 for married taxpayers filing separately.  The child tax credit can offset both the regular tax and AMT.  The child tax credit is refundable, but only to the extent of the greater of: (1) 15% of taxable earned income above $3,000 (as adjusted for inflation), or (2) for a taxpayer with three or more qualifying children, the excess of his social security taxes for the tax year over his earned income credit for the year.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after Dec. 31, 2010, the maximum credit was to drop from $1,000 to $500, and the credit was not to be allowed against AMT.  In addition, more restrictive rules were to apply to refundable child credit.</p>\r\n<p style=\"text-align: center;\"><strong>Expanded Adoption Credit and Employer-Provided Adoption Assistance</strong></p>\r\n<p style=\"text-align: justify;\">There is a maximum adoption credit of $13,170 for 2010 ($13,360 for 2011) per eligible child (both special needs and non-special needs adoptions) under IRC § 36C; and for employer-provided adoption assistance a maximum exclusion of $13,170 ($13,360 for 2011) per eligible child (both special needs and non-special needs adoptions) under IRC § 137.  These amounts are adjusted annually for inflation.  The benefit is phased out for taxpayers with modified AGI over $182,520 in 2010 ($185,210 in 2011), adjusted for inflation annually, and is fully eliminated when modified AGI reaches $222,520 in 2010 ($225,210 in 2011).</p>\r\n<p style=\"text-align: justify;\">Under the 2010 Tax Relief Act, the expanded adoption credit and exclusion from income for employer-provided adoption assistance are extended for one year, through 2012, but the changes made by the Patient Protection and Affordable Health Care Act (enacted in March of 2010) to the adoption credit for 2010 and 2011 (relating to the $1,000 increase in the maximum credit and the refundability of the credit) are not extended.  Thus, for 2012, the maximum benefit is $12,170 (indexed for inflation after 2010), and is phased out ratably for taxpayers with modified AGI between $182,520 and $222,520 (indexed for inflation after 2010).</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after December 31, 2011, the adoption credit and employer-provided adoption assistance exclusion were to be available only to special needs adoptions and the maximum credit and exclusion was to be reduced by more than half to $6,000.  The phase-out range was to be reduced to between $75,000 and $115,000.  The maximum credit, exclusion, and phase-out range were not indexed for inflation.</p>\r\n<p style=\"text-align: center;\"><strong>Expanded Employer-Provided Child Care Tax Credit</strong></p>\r\n<p style=\"text-align: justify;\">Under IRC § 45F, a tax credit for employer-provided child care applies for tax years 2010 through 2012.  It is equal to the sum of the following expenses (up to $150,000) for the tax year:</p>\r\n<p style=\"text-align: justify; padding-left: 60px;\">1) 25% of qualified child care expenses, which are expenses to buy, build, rehabilitate, or expand property to be used as part of an employer’s qualified child care facility, for which a deduction for depreciation (or amortization) is allowable, and which is not part of the taxpayer’s (or an employee’s) principal residence. Qualifying child care expenses also include operating costs of a taxpayer’s qualified child care facility (including costs related to employee training, scholarship programs, and to providing increased compensation to employees with higher levels of child care training), and amounts paid under a contract with a qualified child care facility to provide child care services to the taxpayer’s employees; and</p>\r\n<p style=\"text-align: justify; padding-left: 60px;\">2) 10% of qualified child care resource and referral expenses (i.e., amounts paid or incurred under a contract to provide child care resource and referral services to an employee).</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after December 31, 2010, this child care credit was no longer going to apply.</p>\r\n<p style=\"text-align: center;\"><strong>Expanded Dependent Care Tax Credit Extended Two Years</strong></p>\r\n<p style=\"text-align: justify;\">A dependent care tax credit may be claimed in 2010, 2011 and 2012 by an individual who has one or more qualifying individuals and incurs employment-related expenses enabling him or her to be gainfully employed.  For 2010, the maximum dependent care tax credit is $1,050 (35% of up to $3,000 of eligible expenses) if there is one qualifying individual, and $2,100 (35% of up to $6,000 of eligible expenses) if there are two or more qualifying individuals.  The 35% credit rate is reduced (but not below 20%) by one percentage point for each $2,000 (or fraction thereof) of AGI above $15,000.  Thus, the credit percentage is reduced to 20% for taxpayers with AGI over $43,000.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act-law, for tax years beginning after December 31, 2010, the level of the credit was to be reduced: the maximum credit percentage was to drop from 35% to 30% and the AGI-based percentage reduction was to begin at $10,000 instead of $15,000.  The creditable expense was to drop from $3,000 to $2,400 (for one qualifying individual) and from $6,000 to $4,800 (for two or more).</p>\r\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt;\"> </span><strong>Nontaxable IRA Transfers to Eligible Charities Reinstated and Extended</strong></p>\r\n<p style=\"text-align: justify;\">The 2010 Tax Relief Act retroactively reinstates and extends the charitable IRA distribution provisions of IRC § 408 for tax years 2010 and 2011.  Under this provision, taxpayers who are age 70 1/2 or older can make tax-free distributions to a charity from an IRA of up to $100,000.  These distributions are not subject to the charitable contribution percentage limits since they are neither included in gross income nor claimed as a deduction on the taxpayer’s return.  In addition, a taxpayer can elect to treat a charitable IRA distribution made in January of 2011 as if it were made on December 31, 2010, allowing the distribution to (1) count against the 2010 $100,000 limitation, and (2) be used to satisfy the taxpayer’s minimum distribution requirement for 2010.</p>\r\n<p style=\"text-align: center;\"><strong>Numerous Education Incentives Extended Two Years</strong></p>\r\n<p style=\"text-align: justify;\"><em>American opportunity tax credit</em>.  For tax years 2010 through 2012, individuals may claim an American opportunity tax credit (“AOTC”) under IRC § 25A equal to 100% of up to $2,000 of qualified higher-education tuition and related expenses (including course materials), plus 25% of the next $2,000 of expenses paid for education furnished to an eligible student in an academic period for a maximum credit of $2,500 a year for each eligible student.  For 2010, the availability of the credit phases out ratably for taxpayers with modified AGI of $80,000 to $90,000 ($160,000 to $180,000 for joint filers).  The AOTC (which expanded the credit available under the Hope Scholarship Credit) is allowed for each of the first four years of the student’s post-secondary education in a degree or certificate program.  The credit can be claimed against AMT liability; and 40% of the otherwise allowable AOTC is refundable (unless the taxpayer claiming the credit is a child under age 18 or a child under age 24 who is a student providing less than one-half of his or her support, who has at least one living parent, and does not file a joint return).</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after December 31, 2010, instead of the AOTC an individual was to be able to claim a Hope credit equal to 100% of the first $1,200 (as inflation adjusted) of qualified higher-education tuition and related expenses (not including course material), plus 50% of the next $1,200 (as inflation-adjusted) of expenses paid for education furnished to an eligible student in an academic period for a total maximum Hope credit of $1,800.  For each eligible student, the Hope credit would be allowed only for expenses paid for the first two years of the post-secondary education, and it was to phase out ratably for taxpayers with lower specified (inflation adjusted) modified AGI.</p>\r\n<p style=\"text-align: justify;\"><em>Exclusion for scholarships</em>.  For tax years 2010 through 2012, a qualified individual can exclude from income a qualified scholarship or qualified tuition reductions under IRC § 117.  These exclusions generally do not apply to any amounts received by a student as payment for teaching, research, or other services as a condition for receiving the scholarship or tuition reduction.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after December 31, 2010, this exception to the no payment for teaching, research, or other services rule for the National Health Service Corps (NHSC) Scholarship Program and the F. Edward Hebert Armed Forces Health Professions Scholarship and Financial Assistance Program (Armed Forces Scholarship Program) was no longer going to apply.</p>\r\n<p style=\"text-align: justify;\"><em>Employer-provided educational assistance</em>.  Under IRC § 127, for tax years 2010 through 2012, an employee may exclude educational assistance provided under an employer’s qualified educational assistance program, up to an annual maximum of $5,250.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after December 31, 2010, this specific exclusion for employer-provided educational assistance was no longer to apply, so that educational assistance would be excludable from gross income only if it qualifies as a working condition fringe benefit (i.e., the expenses would have been deductible as business expenses if paid by the employee; such expense must be related to the employee’s current job).</p>\r\n<p style=\"text-align: justify;\"><em>Above-the-line student loan interest deduction</em>.  For tax years 2010 through 2012, individuals can deduct a maximum of $2,500 annually for interest paid on qualified higher education loans under IRC § 221.  For 2010, the deduction phases out ratably for taxpayers with modified AGI between $60,000 and $75,000 ($120,000 and $150,000 for joint returns).</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, for tax years beginning after December 31, 2010, the phaseout ranges were to revert to a much lower base level of $40,000 to $55,000 ($60,000 to $75,000 for joint returns), adjusted for inflation occurring since 2002.  In addition, the interest was not to be deductible beyond the first 60 months that interest payments are required.</p>\r\n<p style=\"text-align: center;\"><strong>Above-the-Line Deduction for Educator Expenses Reinstated and Extended</strong></p>\r\n<p style=\"text-align: justify;\">The 2010 Tax Relief Act retroactively extends the educator expense deduction for two years so that it applies to expenses paid and incurred in tax years 2010 and 2011.  Accordingly, eligible elementary and secondary school teachers may claim an above-the-line deduction for up to $250 per year of expenses paid or incurred for books, certain supplies, computer and other equipment, and supplementary materials used in the classroom.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, this minimal educator expense deduction did not apply for tax years beginning after December 31, 2009.</p>\r\n<p style=\"text-align: center;\"><strong>Above-the-Line Deduction for Higher Education Expenses Reinstated and Extended</strong></p>\r\n<p style=\"text-align: justify;\">The 2010 Tax Relief Act retroactively reinstates and extends the qualified tuition deduction for 2010 and 2011.  Accordingly, a taxpayer may claim an above-the-line deduction for qualified tuition and related expenses for higher education paid by that taxpayer during the tax year, subject to applicable AGI and dollar limits.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, this deduction was not available for tax years beginning after December 31, 2009.</p>\r\n<p style=\"text-align: center;\"><strong>State and Local Sales Tax Deduction Reinstated and Extended</strong></p>\r\n<p style=\"text-align: justify;\">The 2010 Tax Relief Act retroactively extends for tax years 2010 and 2011, the ability for taxpayers to deduct state and local general sales and use taxes instead of state and local income taxes.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, this deduction was unavailable for tax years beginning after December 31, 2009.</p>\r\n<p style=\"text-align: center;\"><strong>Treatment of Mortgage Insurance Premiums as\r\nDeductible Qualified Residence Interest Extended</strong></p>\r\n<p style=\"text-align: justify;\">Mortgage insurance premiums paid or accrued by a taxpayer in connection with acquisition indebtedness with respect to the taxpayer’s qualified residence are treated as deductible qualified residence interest, subject to a phase-out based on the taxpayer’s AGI.  The 2010 Tax Relief Act retroactively reinstates and extends this provision for tax years 2010 and 2011.</p>\r\n<p style=\"text-align: justify;\">Under pre-2010 Tax Relief Act law, this provision only applied to premiums paid or accrued before January 1, 2011.</p>\r\n<p style=\"text-align: center;\"><strong>Boosted AMT Exemption Amounts for 2010 and 2011</strong></p>\r\n<p style=\"text-align: justify;\">The alternative minimum tax (“AMT”) is the excess, if any, of the tentative minimum tax for the year over the regular tax for the year.  In arriving at the tentative minimum tax, an individual begins with taxable income, modifies it with various adjustments and preferences, and then subtracts an exemption amount (which phases out at higher income levels).  The result is alternative minimum taxable income (“AMTI”), which is subject to an AMT rate of 26% or 28%.</p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"> </span></p>\r\n<p style=\"text-align: center;\"><strong>AMT Exemption Amount Comparison Chart</strong></p>\r\n\r\n<table style=\"float: left;\" border=\"0\" width=\"539\">\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt; font-family: arial,helvetica,sans-serif;\"> </span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt; font-family: arial,helvetica,sans-serif;\">Pre-2010\r\nTax Relief\r\nAct Law</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt; font-family: arial,helvetica,sans-serif;\">2010\r\nTax Relief\r\nAct 2010</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt; font-family: arial,helvetica,sans-serif;\">2010\r\nTax Relief\r\nAct 2011</span></td>\r\n</tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt; font-family: arial,helvetica,sans-serif;\">Unmarried Individuals</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$33,750</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$47,450</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$48,450</span></td>\r\n</tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">Married Couples Filing Jointly\r\nand Surviving Spouses</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$45,000</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$72,450</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$74,450</span></td>\r\n</tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">Married Individuals Filing\r\nSeparately</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$22,500</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$36,225</span></td>\r\n<td style=\"border: 1px solid #ffffff;\"><span style=\"font-size: 10pt;\">$37,22</span></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p style=\"text-align: justify;\"></p>\r\n<p style=\"text-align: justify;\">Absent future legislation (e.g., another AMT “patch”), the reduction in the AMT exemption amounts that, under pre-2010 Tax Relief Act law, was scheduled to apply to tax years beginning after 2009, will apply to tax years beginning after 2011.  This means that in 2012, without further “patches” or broader changes to the AMT generally, the AMT exemption amounts will drop to: $33,750 for unmarried individuals who are not surviving spouses; $45,000 for married couples filing jointly and surviving spouses; and $22,500 for married individuals filing separately.</p>\r\n<p style=\"text-align: center;\"><strong>Personal Nonrefundable Credits Offset AMT and Regular Tax for 2010 and 2011</strong></p>\r\n<p style=\"text-align: justify;\">For tax years beginning before 2010, a number of personal credits were nonrefundable (i.e., the dependent care credit, the credit for the elderly and disabled, the child credit, the credit for interest on certain home mortgages, the Hope Scholarship and Lifetime Learning credits, the credit for savers, the credit for certain non-business energy property, the credit for residential energy efficient property, the credit for certain plug-in electric vehicles, the credit for alternative motor vehicles, the credit for new qualified plug-in electric drive motor vehicles, and the D.C. first-time homebuyer credit) and allowed only to offset a taxpayer’s regular income tax liability, not the AMT.</p>\r\n<p style=\"text-align: justify;\">Under the 2010 Tax Relief Act, for tax years 2010 and 2011, an individual may offset his or her entire regular tax liability and AMT liability by the nonrefundable personal credits.</p>\r\n<p style=\"text-align: justify;\">The rule allowing nonrefundable personal credits to reduce the AMT (as well as regular tax) benefits middle income individuals who: (a) have low taxable income (and thus a low regular tax), e.g., because of a large number of personal exemptions; (b) are subject to the AMT because personal exemptions (as well as the standard deduction and certain itemized deductions) generally are not allowed in computing the AMT; and (c) have substantial nonrefundable personal credits.</p>','2010 Tax Relief Act: Key Individual Tax Extenders and Breaks','','publish','open','open','','newsflash-2','','','2016-08-30 12:53:36','2016-08-30 12:53:36','',0,'http://www.racklaw.com/new-site/?p=5909',12,'post','',0),(5911,1,'2011-01-10 13:29:55','2011-01-10 13:29:55','<p style=\"text-align: justify;\">On January 5, 2011, National Taxpayer Advocate released her annual report to Congress, identifying the need for tax reform, expressing concern over the IRS’s increasing use of hard-core enforcement actions, and highlighting the challenges the IRS faces in implementing the new health care law.</p>  <!--more-->  <p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011taxpayer.pdf\">Download PDF</a><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011taxpayer.pdf\"><img class=\" size-full wp-image-5904\" alt=\"pdf-icon\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" height=\"15\" width=\"15\" /></a><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011taxpayer.pdf\"> <br /></a></p> <p style=\"text-align: justify;\"> </p> <p style=\"text-align: justify;\">On January 5, 2011, National Taxpayer Advocate Nina E. Olson released her annual report to Congress, identifying the need for tax reform as the number one priority in tax administration.  The Advocate expressed continuing concern that the IRS’s increasing use of hard-core enforcement actions, particularly tax liens, is inflicting unnecessary harm on financially struggling taxpayers.  The report also examines challenges the IRS is facing in implementing the new health care law.</p> <p style=\"text-align: center;\"><strong>TAX REFORM</strong></p> <p style=\"text-align: justify;\">“There has been near universal agreement for years that the tax code is broken and needs to be fixed,” Olson said in releasing the report.  “Yet no broad-based attempt to reform the tax code has been made.  This report documents the burdens the tax code imposes on taxpayers and explores why many taxpayers may nevertheless feel wedded to key aspects of the current system, undermining efforts at reform.”</p> <p style=\"text-align: justify;\">An analysis of IRS data shows that taxpayers and businesses spend 6.1 billion hours a year complying with tax-filing requirements.  “If tax compliance were an industry, it would be one of the largest in the United   States,” the report says.  “To consume 6.1 billion hours, the ‘tax industry’ requires the equivalent of more than three million full-time workers.”</p> <p style=\"text-align: justify;\">Individual taxpayers find return preparation so overwhelming that about 60 percent now pay preparers to do it for them.  An additional 29 percent use tax software, with leading software packages costing $50 or more.  IRS researchers recently estimated that the annual monetary tax compliance burden of the median individual taxpayer (as measured by income) is $258.</p> <p style=\"text-align: center;\"><strong>IRS USE OF HARD-CORE ENFORCEMENT TOOLS, ESPECIALLY TAX LIENS</strong></p> <p style=\"text-align: justify;\">The report describes the Advocate’s continuing concern that IRS collection practices inflict unnecessary harm on financially struggling taxpayers, and fails to achieve the IRS’s overriding objective of increasing long-term voluntary compliance with the tax laws.</p> <p style=\"text-align: justify;\">“Tax collection requires a delicate balancing of the government’s interest in collecting revenue and ensuring that all taxpayers pay their fair share of tax, on the one hand, and protecting financially struggling taxpayers from unnecessary harm, on the other,” Olson said.  “Current IRS policies do very little balancing.  For example, IRS lien filing policies are all about ‘protecting the government’s interest’ and don’t consider the impact on the taxpayer.”</p> <p style=\"text-align: justify;\">The report states that the IRS has taken steps in the last year to reassess its collection policies but concludes that more steps should be taken quickly.  The report reiterates the Advocate’s longstanding suggestion that the IRS make greater use of collection alternatives, such as offers in compromise, when dealing with taxpayers who cannot afford to pay their liabilities in full.  A comprehensive assessment of the IRS’s collection policy and a suggested roadmap toward a more effective approach are presented in Volume 2 of the report.</p> <p style=\"text-align: center;\"><strong>IRS CHALLENGES IN ADMINISTERING BENEFITS PROGRAMS, INCLUDING HEALTH CARE REFORM</strong></p> <p style=\"text-align: justify;\">Historically, the IRS’s mission has been to collect taxes, but in recent years, Congress has directed the IRS to administer an increasing number of social benefit programs, including Economic Stimulus Payments, the First-Time Homebuyer Credit, and the Making Work Pay Credit.  The recent directive to administer major aspects of the new health care law will add significantly to the IRS’s workload.  “I am confident the IRS can succeed in its implementation of health care reform,” Olson said.  “But a comprehensive assessment of the issues and challenges that lie ahead is a prerequisite for success.”</p> <p style=\"text-align: justify;\">The IRS will administer four key provisions of the new law: the Small Business Tax Credit, the Premium Assistance Credit, the Individual Responsibility Requirement, and the Employer Requirement.  Among the challenges the IRS faces is determining the types of new information it needs to gather, determining the new entities it needs to work with, resolving privacy issues, and implementing a new definition of income, the report says.</p> <p style=\"text-align: justify;\">“From an organizational standpoint, there are substantial differences between benefits agencies and enforcement agencies in terms of culture, mindset, and the skill sets and training of their employees,” Olson said.  “As the IRS prepares to administer large portions of the health care legislation, it will have to shift from being an enforcement agency that primarily says, in effect, ‘you owe us’ to an agency that places much greater emphasis on hiring and training caseworkers to help eligible taxpayers receive benefits and work one-on-one with taxpayers to resolve legitimate disagreements.”</p> <p>To view the full report go to <a href=\"http://www.irs.gov/advocate/article/0,,id=233846,00.html\">http://www.irs.gov/advocate/article/0,,id=233846,00.html</a></p> <p>To view the executive summary go to <a href=\"http://www.irs.gov/pub/irs-utl/execsummary_2010arc.pdf\">http://www.irs.gov/pub/irs-utl/execsummary_2010arc.pdf</a></p>','Taxpayer Advocate Service - 2010 Annual Report to Congress','','publish','open','open','','newsflash-3-2','','','2011-01-10 13:29:55','2011-01-10 13:29:55','',0,'http://www.racklaw.com/new-site/?p=5911',12,'post','',0),(5913,1,'2010-12-30 13:29:56','2010-12-30 13:29:56','<p><span style=\"background: #ffffff none repeat scroll 0% 0%;\">Taxpayers affected by three recently reinstated deductions need to wait until mid- to late February to file their individual tax returns, allowing the IRS time to reprogram its processing systems.</span></p>  <!--more-->  <p style=\"text-align: right;\"><a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2010/12/2010tra-delayedstart.pdf\"><img class=\" alignright size-full wp-image-5904\" style=\"float: right;\" alt=\"pdf-icon\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" height=\"15\" width=\"15\" /></a><a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2010/12/2010tra-delayedstart.pdf\">Download PDF</a></p> <p style=\"text-align: justify;\">Following the December 17, 2010, enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, the Internal Revenue Service announced the upcoming tax season will start on time for most people, but <span style=\"background: #ffffff none repeat scroll 0% 0%;\">taxpayers affected by three recently reinstated deductions need to wait until mid- to late February to file their individual tax returns, allowing the IRS time to reprogram its processing systems.</span></p> <p style=\"text-align: justify;\">“The majority of taxpayers will be able to fill out their tax returns and file them as they normally do,” said IRS Commissioner Doug Shulman. “We will do everything we can to minimize the impact of recent tax law changes on other taxpayers.  The IRS will work through the holidays and into the New Year to get our systems reprogrammed and ensure taxpayers have a smooth tax season.”</p> <p style=\"text-align: justify;\">The IRS will announce a specific date in the near future when it can start processing tax returns impacted by the late tax law changes.  In the interim, people in the affected categories can start working on their tax returns, but they should not submit their returns until IRS systems are ready to process the new tax law changes.  The delay affects both paper filers and electronic filers.</p> <p>Taxpayers will need to wait to file if they are within any of the following three categories:</p> <ol> <li>Taxpayers claiming itemized deductions on Schedule A.</li> <li>Taxpayers claiming the Higher Education Tuition and Fees Deduction. </li> <li>Taxpayers claiming the Educator Expense Deduction.</li> </ol> <p style=\"text-align: justify;\">As part of this effort, the IRS will be working closely with the tax software industry and tax professional community to minimize delays and ensure a smooth tax season.</p> <p style=\"text-align: justify;\">Updated information will be posted on IRS.gov.  This will include an updated copy of Schedule A as well as updated state and local sales tax tables.  Several other forms used by relatively few taxpayers are also affected by the recent changes, and more details are available on IRS.gov.</p> <p><a href=\"http://www.irs.gov/newsroom/article/0,,id=233449,00.html\">IR-2010-126, Dec. 23, 2010</a></p>','Delayed Start to Tax Filing Season for Those Affected by Late Tax Breaks','','publish','open','open','','newsflash-5','','','2010-12-30 13:29:56','2010-12-30 13:29:56','',0,'http://www.racklaw.com/new-site/?p=5913',11,'post','',0),(5915,1,'2011-01-11 13:29:55','2011-01-11 13:29:55','<p>The 2010 Tax Relief Act provides significant estate, gift and generation skipping transfer (“GST”) tax relief for 2011 and 2012, at which time, the new laws will sunset.</p>  <!--more-->  <p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2010tra-estate.pdf\"><img class=\" alignright size-full wp-image-5904\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" alt=\"pdf-icon\" style=\"float: right;\" height=\"15\" width=\"15\" /></a><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2010tra-estate.pdf\">Download PDF</a></p> <p>On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “2010 Tax Relief Act”).  Among its many provisions, <span style=\"background: #ffffff none repeat scroll 0% 0%;\">the 2010 Tax Relief Act provides significant estate, gift and generation skipping transfer (“GST”) tax relief for 2011 and 2012, at which time, the new laws will sunset.</span> The 2010 Tax Relief Act preserves the estate tax repeal for 2010; however, estates wanting zero estate tax for 2010 must elect that option, along with the modified carryover basis rules that were previously applied in 2010.  Otherwise, by default, the estate tax is revived for 2010, with a $5 million exemption, a top tax rate of 35%, and a step-up in basis.  Further, for estates of decedents dying after December 31, 2010, the executor of a deceased spouse may shift unused estate and gift tax exemption (but not GST tax exemption) to the surviving spouse.  However, these generous rules, which are explained below, are temporary—much harsher rules are slated to return after 2012.</p> <p style=\"text-align: center; text-indent: 0.5in; margin: 0in 0in 0pt;\"><strong><br />Increased Estate and GST Tax Exemption and Reduced Top Rate</strong></p> <p style=\"text-align: justify;\">The 2010 Tax Relief Act substantially lowers estate and GST taxes for 2011 and 2012 by increasing the exemption amount from $1 million to $5 million per person ($10 million for a married couple) and reducing the top tax rate from 55% to 35%.  By default, the $5 million exemption applies to estates of decedents who die beginning January 1, 2010, and heirs receiving property from a decedent’s estate take the property with a fair market value (i.e., “stepped up”) basis.  However, an executor may opt out of this $5 million exemption, and instead elect for the modified carryover basis rules to apply to the estate of a decedent dying during 2010. </p> <p style=\"text-align: center;\"><strong><br />Choice of Estate Tax Exemption for 2010</strong></p> <p style=\"margin: 0in 0in 0.0001pt; text-align: justify;\">The 2010 Tax Relief Act allows estates of decedents dying in 2010 to choose between (1) estate tax (based on a $5 million exemption and 35% top tax rate) and a step-up in basis, or (2) no estate tax and modified carryover basis.  In technical terms, the 2010 Tax Relief Act achieves this choice by making the estate tax and basis changes effective retroactively for estates of decedents dying after 2009, but allowing the opt-out choice for estates of decedents dying in 2010.  The IRS is yet to determine the time and manner for making the modified carryover basis election.  However, one thing is clear, once the election is made, it is revocable only with IRS consent. Therefore, the executor should calculate and select whichever choice would produce the lowest combined estate and income taxes for the estate and its beneficiaries, as shown in the following simplified illustrations.</p> <p style=\"margin: 0in 0.5in 0.0001pt 0.25in; text-align: justify; padding-left: 30px;\"><span style=\"text-decoration: underline;\">Illustration 1</span>:  John, a single individual, dies in 2010 with an estate worth $6 million, and whose assets had a cost basis of $3.7 million.  Under the 2010 Tax Relief Act, John’s heirs would face an estate tax of $350,000 ($2,080,800 tax on $6 million under the new rate schedule reduced by $1,730,800 tax offset by the applicable exclusion amount), and they would get a step-up in basis.  On the other hand, if the executor chose to elect modified basis carryover treatment, the estate would owe no estate tax and John’s heirs would face capital gain tax on $1 million worth of assets when they sell them.  The heirs calculate the $1 million gain by subtracting a basis of $5 million (John’s original $3.7 million basis as increased by $1.3 million under the modified carryover basis rules) from the $6 million inherited.  Assuming the $1 million were taxed at 15%, the capital gain tax cost would be $150,000. Thus, the election should be made as it would result in lower combined estate and income tax ($150,000 as opposed to $350,000).</p> <p style=\"margin: 0in 0.5in 0.0001pt 0.25in; text-align: justify; padding-left: 30px;\">Illustration 2:  Assume the same facts as in Illustration 1, except that John’s basis immediately before death was $700,000.  If his executor were to elect to apply the modified carryover basis rules, there would be no estate tax but the beneficiaries would face a $600,000 capital gain tax on $4 million.  Since this is more than the $350,000 in estate tax that would be owed without the election, the election should not be made.</p> <p style=\"margin: 0in 0in 0.0001pt; text-align: justify;\">Under the 2010 Tax Relief Act, the gift tax exemption for gifts made in 2010 is $1 million and the gift tax rate is 35%.  For gifts made after December 31, 2010, the gift tax is reunified with the estate tax, with an applicable exclusion amount of $5 million and a top estate and gift tax rate of 35%.  The “reunification” of the estate and gift tax allows individuals to give away up to $5 million during their lives without incurring any gift tax liability - a vast improvement over the previous $1 million exclusion amount.</p> <p style=\"text-align: center;\"><strong><br />Generation-Skipping Transfer Tax Changes</strong><strong><span style=\"font-size: 12pt;\"> </span></strong></p> <p style=\"margin: 0in 0in 0.0001pt; text-align: justify;\">According to the 2010 Tax Relief Act, the GST tax exemption for decedents dying or gifts made after December 31, 2009 and before January 1, 2011 is equal to the applicable exclusion amount for estate tax purposes (i.e., $5 million).  Therefore, up to $5 million in GST tax exemption may be allocated to a trust created or funded during 2010.  Although the GST tax is applicable in 2010, the GST tax rate for transfers made during 2010 is 0%.  The GST tax exemption for decedents dying or gifts made after December 31, 2010 is equal to the basic exclusion amount (a new concept arising under the portability feature, discussed below) for estate tax purposes (i.e., $5 million, as indexed).  The GST tax rate for transfers made in 2011 and 2012 is 35%, which is the same for the estate and gift tax.</p> <p style=\"margin: 0in 0in 0.0001pt; text-align: justify;\">Pursuant to the 2010 Tax Relief Act, any estate or gift tax exemption that remains unused as of the death of a spouse who dies after December 31, 2010 (the “deceased spousal unused exclusion amount”) is generally available for use by the surviving spouse, as an addition to the surviving spouse’s exemption.  Therefore, a surviving spouse may use the predeceased spousal carryover amount in addition to his or her own $5 million exemption for taxable transfers made during life or at death.  However, the GST tax exemption cannot be transferred to a surviving spouse.</p> <p style=\"margin: 0in 0in 0.0001pt; text-align: justify;\">If a surviving spouse is predeceased by more than one spouse, the amount of unused exclusion that is available for use by the surviving spouse is limited to the lesser of $5 million or the unused exclusion of the most recently deceased spouse.  A deceased spousal unused exclusion amount is available to a surviving spouse only if an election is made on a timely filed estate tax return (including extensions), regardless of whether the estate of the predeceased spouse is otherwise required to file an estate tax return.  In addition, notwithstanding the statute of limitations for assessing estate or gift tax  with respect to a predeceased spouse (normally three years), the IRS may, <i>at any time</i>, examine the return of a predeceased spouse for purposes of determining the deceased spousal unused exclusion amount available for use by the surviving spouse.</p> <p style=\"margin: 0in 0.5in 0.0001pt; text-align: justify; padding-left: 30px;\"><strong><span style=\"text-decoration: underline;\"><span style=\"font-weight: normal;\">Illustration 1</span></span></strong><strong><span style=\"font-weight: normal;\">:</span> </strong>Husband dies in 2011, having made taxable transfers of $3 million and having no taxable estate.  An election is made by Husband’s executor on his estate tax return to permit Wife to use Husband’s unused exclusion amount.  As of his death, Wife has made no taxable gifts.  Thereafter, Wife’s applicable exclusion amount is $7 million (her $5 million basic exclusion amount plus $2 million deceased spousal unused exclusion amount from Husband), which she may use for lifetime gifts or for transfers at death.</p> <p style=\"margin: 0in 0.5in 0.0001pt; text-align: justify; padding-left: 30px;\"><strong><span style=\"text-decoration: underline;\"><span style=\"font-weight: normal;\">Illustration 2</span></span></strong><strong><span style=\"font-weight: normal;\">:</span> </strong>Assume the same facts as in Illustration 1, except that Wife subsequently marries Husband 2.  He predeceases Wife, having made $4 million in taxable transfers and having no taxable estate.  An election is made on his estate tax return to permit Wife to use his unused exclusion amount.  Although the combined amount of unused exclusion of Husband 1 and Husband 2 is $3 million ($2 million for Husband 1 and $1 million for Husband 2), only Husband 2’s $1 million unused exclusion is available for use by Wife, because the deceased spousal unused exclusion amount is limited to the lesser of the basic exclusion amount ($5 million) or the unused exclusion of the last deceased spouse of the surviving spouse.  Thereafter, if Husband 2’s executor makes an election on a timely filed federal estate tax return, Wife’s applicable exclusion amount is $6 million (her $5 million basic exclusion amount plus $1 million deceased spousal unused exclusion amount from Husband 2), which she may use for lifetime gifts or for transfers at death.  However, if Husband 2’s executor does not make a timely election, Wife’s exclusion amount is limited to her basic exclusion amount of $5 million.</p> <p style=\"margin: 0in 0.5in 0.0001pt; text-align: justify; padding-left: 30px;\"><span style=\"text-decoration: underline;\">Illustration 3</span>:  Assume the same facts as in Illustration 2, except that Wife dies before Husband 2.  If Wife’s entire estate is valued at $3 million and all is left to a bypass trust, her deceased spousal unused exclusion amount is $4 million (see Illustration 1), and Husband 2’s exclusion amount is $9 million (his basic $5 million exclusion amount plus Wife’s $4 million unused exclusion). </p> <p style=\"margin: 0in 0in 0.0001pt; text-align: justify;\">Although the estate tax exemption is portable as between a husband and wife, which may marginalize the need for pure tax-based planning, the ability to transfer the deceased spouse’s remaining estate and gift tax exemption amount does not address the myriad of issues (such as probate fees and taxes, blended marriages, special needs and spendthrift beneficiaries, and caring for minor children) that many families face when planning their estates.</p> <p style=\"text-align: center;\"><b><br />Planning for Continued Uncertainty</b></p> <p style=\"text-align: justify; margin: 0in 0in 0pt;\">Title III of the 2010 Tax Relief Act is called the “Temporary Estate Tax Relief,” and the name says it all.  While we can now plan for deaths occurring in the next two years, there will be much debate over what will happen when these laws sunset at the end of 2012.  For example, we do not yet have regulations regarding continued portability – will a deceased spousal unused exclusion amount acquired in 2011-2012 disappear on December 31, 2012?  If no further Congressional action is taken, the estate, gift, and GST taxes are scheduled to return to the 2001 amounts and rates, which is what would have happened on January 1, 2011, if the 2010 Tax Relief Act was not enacted.  The 2013 possibilities include: a sunset to the 2001 $1 million exemption and graduated tax rates up to 55%; a permanent extension of the Tax Relief Act with a $5 million exemption and 35% tax rate; a permanent extension of EGTRRA 2009 with a $3.5 million exemption and 45% tax rate; or even a permanent repeal.  Despite the current two-year “relief,” ongoing planning will be required in order to address these seemingly ever-changing tax and estate administration issues and to ensure that taxpayers’ estate plans remain flexible enough to meet their estate planning goals.</p>','2010 Tax Relief Act: Estate, Gift and Generation Skipping Transfer Tax Provisions','','publish','open','open','','newsflash-4','','','2011-01-11 13:29:55','2011-01-11 13:29:55','',0,'http://www.racklaw.com/new-site/?p=5915',3,'post','',0),(6007,1,'2010-01-10 13:29:56','2010-01-10 13:29:56','<p style=\"text-align: justify;\">Mrs. Edwards’ estate plan highlights two important non-tax benefits of using a Revocable Trust to own and distribute assets after death.</p>  <!--more-->  <p style=\"text-align: right;\"><a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011elizabethedwards.pdf\"><img class=\" alignright size-full wp-image-5904\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" alt=\"pdf-icon\" style=\"float: right;\" height=\"15\" width=\"15\" /></a><a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011elizabethedwards.pdf\">Download PDF</a></p> <p><span style=\"background: yellow none repeat scroll 0% 0%;\"><br /></span></p> <p style=\"text-align: justify;\">Elizabeth Edwards, wife of former North Carolina Senator and presidential candidate, John Edwards, executed her Last Will and Testament six days before her December 7, 2010, death.  The Will leaves her $1.5 million estate ($496,000 in personal property and $1 million in real property) in two parts.  All her personal property will pass to her children and the remainder of her assets will pass to her Revocable Trust, of which her daughter Catherine is the trustee.  Her Will does not mention John Edwards.</p> <p style=\"text-align: justify;\">Although clear from probate records that $1 million in real property is passing to her Revocable Trust, since the trust document is not made part of the public record along with the Will, the disposition of the real property will remain private, and outside the oversight of the local court system.  While avoiding estate tax was clearly not her priority, by using a Revocable Trust, Mrs. Edwards was able to ensure the distribution of the trust assets will not be publicly known.  If she had taken further steps to transfer the real property to her trust while she was alive, the $1 million of real property owned by the trust would have remained outside the probate process, keeping not only the disposition of the property private, but also its value.</p> <p style=\"text-align: justify;\">To view a complete copy of Mrs. Edwards’ Last Will and Testament click <a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/Edwards-will.pdf\">here</a></p>','Elizabeth Edwards\' Will and Using a Revocable Trust for Non-Tax Benefits','','publish','open','open','','elizabeth-edwards-will-and-using-a-revocable-trust-for-non-tax-benefits','','','2010-01-10 13:29:56','2010-01-10 13:29:56','',0,'http://www.racklaw.com/new-site/?p=6007',8,'post','',0),(6010,1,'2011-01-14 13:29:56','2011-01-14 13:29:56','<p style=\"text-align: justify;\">The IRS announced on January 13, 2011, that it has raised the annual gross receipts threshold at which tax-exempt organizations must file Form 990 from $25,000 to $50,000, for tax years beginning on or after January 1, 2010.  Under this new rule, qualifying tax-exempt organizations whose gross annual receipts are normally $50,000 or less can file the simpler e-Postcard.</p>  <!--more-->  <p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2010tax-exempt.pdf\">Download PDF</a> <a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2010tax-exempt.pdf\"><img class=\" size-full wp-image-5904\" alt=\"pdf-icon\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" height=\"15\" width=\"15\" /></a></p> <p style=\"text-align: justify;\"><strong>Background on Tax-Exempt Filing Requirements.</strong>  Under Code Sec. 6033(a), most tax-exempt organizations, other than churches, must file an annual Form 990, Form 990-EZ, or Form 990-PF.  Under the discretionary authority of Code Sec. 6033(a)(3)(B), the IRS provided that exempt organizations, other than private foundations, whose annual gross receipts do not normally exceed $25,000 do not have to file Form 990, but instead can file the simple Form 990-N (e-Postcard).  The e-Postcard only requires eight items of information.</p> <p style=\"text-align: justify;\">Form 990-series information returns are due on the 15th day of the fifth month after an organization’s fiscal year ends.  Non-church exempt organizations that fail to file for three consecutive years automatically lose their tax-exempt status.  In an effort to help them keep their status, IRS offered a one-time, two-part filing relief program in July of 2010 to bring small organizations back into compliance.</p> <p style=\"text-align: justify;\"><strong>The New Reporting Rule. </strong> Revenue Procedure 2011-15, Sec. 3.01, provides that an exempt organization (other than a private foundation or a Code Sec. 509(a)(3) supporting organization) that normally has annual gross receipts of not more than $50,000 (as opposed to the previous $25,000) is not required to file an annual return under Code Sec. 6033(a) (i.e., Form 990).  Instead, it may file the simple Form 990-N (e-Postcard).  According to the Revenue Procedure, the annual gross receipts of an exempt organization are normally not more than $50,000 if:</p> <ol> <li style=\"text-align: justify;\">in the case of an organization that has been in existence for one year or less, its gross receipts, including amounts pledged by donors, are $75,000 or less during its first tax year;</li> <br /> <li style=\"text-align: justify;\">in the case of an organization that has been in existence for more than one year, but less than three years, its average annual gross receipts for its first two tax years are $60,000 or less; or</li> <br /> <li style=\"text-align: justify;\">in the case of an organization that has been in existence for three years or more, its average annual gross receipts for the immediately preceding three tax years, including the tax year for which the return is filed, is $50,000 or less.</li> </ol> <p style=\"text-align: justify;\">If at any time an exempt organization ceases to meet the conditions set out in Revenue Procedure 2011-15, the organization must file an annual return on Form 990 for the year in which it first ceased to qualify for relief, and for all later years in which the organization does not qualify.</p> <p style=\"text-align: justify;\">Tax-exempt organizations exempt from filing an annual return under Revenue Procedure 2011-15 must submit a Form 990-N (e-Postcard) annually in electronic format.  By submitting an e-Postcard, an organization acknowledges that it is not required to file a return because its annual gross receipts are not normally more than $50,000.  Further, the Revenue Procedure does not affect an organization’s obligation under the Code to file any tax or information return other than Form 990.  For example, if an exempt organization earns sufficient gross unrelated business income, it is still required to file Form 990-T (Exempt Organizations Business Income Tax Return).</p>','2010 Tax-Exempt Gross Income Threshold Raised for Filing E-Postcard','','publish','open','open','','2010-tax-exempt-gross-income-threshold-raised-for-filing-e-postcard','','','2011-01-14 13:29:56','2011-01-14 13:29:56','',0,'http://www.racklaw.com/new-site/?p=6010',6,'post','',0),(6013,1,'2011-01-17 13:29:56','2011-01-17 13:29:56','<p style=\"text-align: justify;\">Medical Residents now required to pay FICA tax on thier wages.</p>  <!--more-->  <p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011fica.pdf\">Download PDF</a><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011fica.pdf\"><img class=\" size-full wp-image-5904\" alt=\"pdf-icon\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" height=\"15\" width=\"15\" /></a><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011taxpayer.pdf\"> <br /></a></p> <p style=\"text-align: justify;\">In a unanimous opinion in Mayo Foundation for Medical Education and Research v. United States, Sup. Ct. Dkt. No. 09-837 (January 11, 2011), the Supreme Court upheld a Treasury regulation that makes medical residents ineligible for the student FICA tax exemption.  Since 1951, the regulation exempted from FICA taxation amounts received by students for performing work that is incident to and for the purpose of pursuing a course of study.  The regulation was amended in 2004 to clarify that the services of a full-time employee normally scheduled to work 40 or more hours a week are not incident to or for the purpose of pursuing a course of study.  The Supreme Court upheld the regulation, thus making medical residents, who typically spend between 50 and 80 hours a week caring for patients, ineligible for the exemption.</p> <p>To read the full text of the Supreme Court’s opinion click <span style=\"color: #0000ff;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/mayo-foundation.pdf\">here</a></span>.</p>','U.S. Supreme Court Upholds Regulation Denying FICA Exemption to Medical Residents','','publish','open','open','','newsflash-3','','','2011-01-17 13:29:56','2011-01-17 13:29:56','',0,'http://www.racklaw.com/new-site/?p=6013',5,'post','',0),(6017,1,'2011-01-18 13:29:56','2011-01-18 13:29:56','<p style=\"text-align: justify;\"><strong>Watson, P.C. v. U.S., (DC IA 12/23/10) </strong></p> <p style=\"text-align: justify;\">An Iowa district court has concluded that an S corporation shareholder-employee’s $24,000 salary in 2002 and 2003 was unreasonably low, and allowed the IRS to reclassify over $134,000 of dividend payments to the shareholder-employee as salary.  As a result, the corporation now owes employment taxes, penalties and interest on an additional $134,000 of wages.</p>  <!--more-->  <p style=\"text-align: right;\"><a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011-scorp.pdf\"><img class=\" alignright size-full wp-image-5904\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" alt=\"pdf-icon\" style=\"float: right;\" height=\"15\" width=\"15\" /></a><a target=\"_blank\" href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011-scorp.pdf\">Download PDF</a></p> <p style=\"text-align: justify;\"> </p> <p style=\"text-align: justify;\">Certain industries are well known for planning to minimize Medicare and Social Security taxes by routing what would otherwise be self-employment income through an S corporation and then paying the shareholder-employee a nominal salary.  Since the amount of compensation that an S corporation pays its employee-shareholder is within the employee-shareholder’s discretion, he or she has an incentive to claim less than a reasonable salary and take from the S corporation other payments (e.g., dividends) that are not subject to employment taxes.  Because of the ease in which this type of financial manipulation takes place, it is a long-standing compliance priority for the IRS to limit these types of abusive arrangements.</p> <p style=\"text-align: justify;\"><strong>The Facts of Watson v. U.S.</strong>  David E. Watson, an accountant, owned a professional corporation called DEWPC that, since its inception, has been taxed as an S corporation.  Watson was its sole shareholder, employee, director, and officer, and was the only person to whom DEWPC distributed money during the years at issue.  His $24,000 annual salary was documented in the corporate minutes, but in selecting his salary, Mr. Watson did not consider what comparable businesses paid for similar professional.  For both years at issue, Watson received dividend distributions from DEWPC that totaled over $175,000 annually.</p> <p style=\"text-align: justify;\">On Feb. 5, 2007, the IRS assessed $48,519 in taxes, penalties, and interest against DEWPC for the eight calendar quarters of 2002 and 2003.  The IRS made these assessments after it determined that the wages paid to Mr. Watson were not reasonable given the circumstances, and that portions of the dividend distributions from DEWPC to Watson should have been characterized as wages subject to employment taxes.  DEWPC later paid $4,063.93 toward these assessments and then filed a claim for refund of the payments.  The IRS denied the refund claim and DEWPC sued in federal district court.</p> <p style=\"text-align: justify;\"><strong>What is a “Reasonable Salary?”</strong>  <span style=\"color: #3366ff;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/irs-fact-2008.pdf\">IRS Fact Sheet 2008-25, August 2008</a></span>, lists the following factors that courts have considered in determining reasonable compensation:</p> <ul style=\"list-style-type: circle;\"> <li>- training and experience;</li> <li>- duties and responsibilities;</li> <li>- time and effort devoted to the business;</li> <li>- dividend history;</li> <li>- payments to non-shareholder employees;</li> <li>- timing and manner of paying bonuses to key people;</li> <li>- what comparable businesses pay for similar services;</li> <li>- compensation agreements; and</li> <li>- use of a formula to determine compensation.</li> </ul> <p style=\"text-align: justify;\"><strong>The District Court’s Ruling.</strong>  The district court said that the proper tax treatment of funds disbursed by an S corporation to its employees or shareholders turns on an analysis of whether the payments were remuneration for services performed.  After reviewing the facts, the court concluded that DEWPC structured Watson’s salary and dividend payments in an effort to avoid federal employment taxes, with full knowledge that the dividends paid to Watson were actually “remuneration for services performed.”  With the assistance of expert testimony, the court determined that a reasonable salary for a person acting in Watson’s role as DEWPC’s sole shareholder, officer, and employee would be $91,044 – far more than the $24,000 salary he had been paying himself.  The court pointed out that Watson was an exceedingly qualified accountant, with both bachelor’s and advanced degrees, working as one of the primary earners in a reputable firm that had over $2 million in gross revenues in 2002 and nearly $3 million in 2003.  Accordingly, DEWPC now owes employment taxes, penalties, and interest on $134,000 of dividend distributions paid in 2002 and 2003, that the court reclassified as wages.</p> <p style=\"text-align: justify;\">Although this ruling originates from Iowa, it is instructive for Virginia taxpayers because it is based on the interpretation of the Internal Revenue Code and the application of federal case law.  Accordingly, any closely held corporation, which may be attempting to bail out ordinary income in the form of dividends or non-taxable shareholder distributions, must be cognizant of the possibility that IRS may recharacterize those distributions as wages, causing the business to owe additional employment taxes, including penalties and interest.</p>','IRS Recharacterizes Dividend Payments to S Corp Shareholder as Wages','','publish','open','open','','irs-recharacterizes-dividend-payments-to-s-corp-shareholder-as-wages','','','2011-01-18 13:29:56','2011-01-18 13:29:56','',0,'http://www.racklaw.com/new-site/?p=6017',6,'post','',0),(6020,1,'2011-01-19 13:29:55','2011-01-19 13:29:55','<p style=\"text-align: justify;\">There are two federal tax credits available to help taxpayers offset the cost of higher education for themselves and their dependents.  These are the American Opportunity Credit and the Lifetime Learning Credit.</p>  <!--more-->  <p style=\"text-align: right;\"><a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011taxcredit.pdf\">Download PDF</a> <a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/2011taxcredit.pdf\"><img class=\" size-full wp-image-5904\" src=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/pdf-icon.png\" alt=\"pdf-icon\" height=\"15\" width=\"15\" /></a></p> <p style=\"text-align: justify;\"> </p> <p style=\"text-align: justify;\">To qualify for either credit, the taxpayer must pay postsecondary tuition and fees for themselves, a spouse, or a dependent.  The credit may be claimed by the parent or the student (if the student is a dependent), but not by both.  If the parent claims the student as a dependent on their tax return, the student cannot file for the credit.</p> <p style=\"text-align: justify;\">For each dependent student, a taxpayer can choose to claim only one of the credits in a single tax year.  For example, a parent cannot claim the American Opportunity Credit to pay for part of their daughter’s college tuition and then claim the Lifetime Learning Credit for $2,000 more of her educational costs.</p> <p style=\"text-align: justify;\">However, if a parent pays college expenses for two or more students in the same year, the parent can choose to take credits on a per-student, per-year basis.  For example, the parent can claim the American Opportunity Credit for their college sophomore daughter and the Lifetime Learning Credit for their college senior son.</p> <p style=\"text-align: justify;\">Here are some key facts the IRS wants taxpayers to know about the American Opportunity Credit and the Lifetime Learning Credit:</p> <p><strong>1.  The American Opportunity Credit</strong></p> <ul style=\"list-style-type: circle;\"> <li style=\"list-style-type: circle; text-align: justify;\">The credit is worth up to $2,500 per eligible student.</li> <li style=\"text-align: justify;\">It is available for the first four years of post-secondary education.</li> <li style=\"text-align: justify;\"> Forty percent of the credit is refundable, which means that a taxpayer may be able to receive up to $1,000, even if they owe no taxes.</li> <li style=\"text-align: justify;\">The student must be pursuing an undergraduate degree or other recognized educational credential.</li> <li style=\"text-align: justify;\">The student must be enrolled at least half time for at least one academic period.</li> <li style=\"text-align: justify;\">Qualified expenses include tuition and fees, and course related books, supplies, and equipment.</li> <li style=\"text-align: justify;\">The full credit is generally available to eligible taxpayers who make less than $80,000 or $160,000 for married couples filing a joint return.</li> </ul> <p><strong>2.  Lifetime Learning Credit</strong></p> <ul style=\"list-style-type: circle;\"> <li style=\"text-align: justify;\">The credit is worth up to $2,000 per eligible student.</li> <li style=\"text-align: justify;\">It is available for all years of postsecondary education and for courses to acquire or improve job skills.</li> <li style=\"text-align: justify;\">The maximum credited is limited to the amount of tax the taxpayer must pay on their tax return.</li> <li style=\"text-align: justify;\">student does not need to be pursuing a degree or other recognized education credential.</li> <li style=\"text-align: justify;\">Qualified expenses include tuition and fees, course related books, supplies, and equipment.</li> <li style=\"text-align: justify;\">The full credit is generally available to eligible taxpayers who make less than $60,000 or $120,000 for married couples filing a joint return.</li> </ul> <p style=\"text-align: justify;\">One final note, taxpayers cannot claim the tuition and fees tax deduction in the same year they claim the American Opportunity Tax Credit or the Lifetime Learning Credit, although the value of a credit is generally greater than a deduction.  For more information about these credits see IRS Publication 970 (Tax Benefits for Education) available at <a href=\"http://www.racklaw.com/new-site/wp-content/uploads/2011/01/p970.pdf\">http://www.irs.gov/pub/irs-pdf/p970.pdf</a></p>','Two Tax Credits to Help Pay Higher Education Costs','','publish','open','open','','two-tax-credits-to-help-pay-higher-education-costs','','','2011-01-19 13:29:55','2011-01-19 13:29:55','',0,'http://www.racklaw.com/new-site/?p=6020',5,'post','',0),