David A. DeJarnett

David A. DeJarnett


Bowles Rice LLP

Recognized since 2007

Martinsburg, West Virginia

Practice Areas

Corporate Law

Litigation - Trusts and Estates

Litigation and Controversy - Tax

Nonprofit / Charities Law

Tax Law

Trusts and Estates

Lawyer of the Year Badge - 2022 - Trusts and Estates
Lawyer of the Year Badge - 2022 - Trusts and Estates Lawyer of the Year Badge - 2021 - Tax Law Lawyer of the Year Badge - 2019 - Tax Law Lawyer of the Year Badge - 2018 - Corporate Law Lawyer of the Year Badge - 2016 - Corporate Law Lawyer of the Year Badge - 2015 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2013 - Corporate Law
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David A. DeJarnett is a partner in the Martinsburg office of Bowles Rice and concentrates his practice in trust and estate law, federal and state taxation, and corporate, LLC and partnership law.

His estate planning practice includes providing clients with planning techniques to meet their objectives. These objectives may include minimizing the effect of estate, gift and generation-skipping transfer taxes through the use of credit shelter trusts, charitable remainder trusts and irrevocable life insurance trusts; accommodating special situations through the use of special needs trusts, prenuptial agreements and Medicaid eligibility planning; and business and property succession through the use of buy-sell agreements, family limited partnerships and conservation easements. His trusts and estates practice also includes advising clients as to estate and trust administration, disclaimers and litigating issues such as testamentary capacity, undue influence and breach of fiduciary duty.

Mr. DeJarnett's tax practice includes advising clients of the federal and state tax consequences of various transactions including purchases and sales of businesses, like-kind exchanges and recommending structures and steps to minimize tax liability. He also represents clients having disputes with the Internal Revenue Service and state tax authorities, both administratively and in the state and federal courts.

His business practice includes advising clients of the relative advantages of each available choice of entity by which to conduct business, including limited liability companies, partnerships and corporations and the formation, licensing and registration of such entities.

Active in a number of community and professional organizations, Mr. DeJarnett has served on the faculty of the Institute for International Training, Trade and Development, Inc. at Shepherd University in connection with its Russian Tax Officials Training Program. He has published articles and has had many speaking engagements. He serves as the president for the West Virginia Tax Institute and has co-founded and has served as a member of the board of directors of various civic and nonprofit organizations. He is a member of the American Bar Association, the Virginia State Bar, the West Virginia State Bar, the Maryland State Bar and the Tri-State Estate Planning Council. In addition, Mr. DeJarnett is recognized by Best Lawyers in America in the areas of corporate law, non-profit/charities law, tax law and trusts & estates law.

He earned his bachelor of science degree in Geology from West Virginia University in 1986. He earned his masters degree in Taxation, with distinction, from the Georgetown University Law Center in 1992, and his law degree in 1989 from the West Virginia University College of Law, where he was a member of the Moot Court Board and recipient of the Thomas N. Chambers Award in Taxation.

He is admitted to practice in Maryland, Virginia and West Virginia, before the U.S. Supreme Court, the U.S. Tax Court and the U.S. District Courts for the Northern and Southern Districts of West Virginia.

Location

  • 101 South Queen Street
    Martinsburg, WV 25401

Languages

  • English

Demographics

  • Ethnicity: White

Education

  • Georgetown University, LL.M, graduated 1992
  • West Virginia University, BS, graduated 1986
  • West Virginia University, graduated 1989

Bar Admissions

  • West Virginia, The West Virginia State Bar
  • Virginia, Virginia State Bar
  • Maryland, Maryland State Bar Association

Bowles Rice LLP
Headquarters: Charleston, West Virginia

44 The Best Lawyers in America® awards

14 Best Lawyers: Ones to Watch in America awards

Best Law Firms Badge Full Firm Profile

Lawyer of the Year Badge - 2022 - Trusts and Estates Lawyer of the Year Badge - 2021 - Tax Law Lawyer of the Year Badge - 2019 - Tax Law Lawyer of the Year Badge - 2018 - Corporate Law Lawyer of the Year Badge - 2016 - Corporate Law Lawyer of the Year Badge - 2015 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2013 - Corporate Law

Named "Lawyer of the Year" by Best Lawyers® for:

  • Trusts and Estates, Morgantown (2022)
  • Tax Law, Morgantown (2021)
  • Tax Law, Morgantown (2019)
  • Corporate Law, Morgantown (2018)
  • Corporate Law, Morgantown (2016)
  • Litigation and Controversy - Tax, Morgantown (2015)
  • Corporate Law, Morgantown (2013)

Recognized in The Best Lawyers in America® 2022 for work in:

  • Corporate Law
  • Nonprofit / Charities Law
  • Litigation - Trusts and Estates
  • Litigation and Controversy - Tax
  • Tax Law
  • Trusts and Estates

Special Focus

  • Asset Protection
  • Fiduciary Duties
  • Gift Planning
  • Succession Planning

Awards:

  • Named Preeminent, AV-Rated, Martindale-Hubbell
  • Named Best Lawyers’ 2013 Corporate Law Lawyer of the Year in the northern West Virginia region
  • Named to Best Lawyers in America (Corporate Law, Litigation & Controversy - Tax, Litigation - Trusts & Estates, Non-Profit/Charities Law, Tax Law, Trusts and Estates)

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