Patrick W. Herman

Pat is a tax partner with Vandeventer Black and chairs the firms Business Law Department. He concentrates his law practice in tax, wills, trusts and estates, exempt organizations and ERISA. His work includes tax favored structuring, acquisitions, divestitures and exchanges. He is frequently called upon to assist clients with business succession and planning.

Pat’s tax experience includes state and local tax matters, as well as federal tax issues. He has a significant trusts and estate planning practice, assisting clients with taxable estates in facilitating their lifetime and testamentary goals for the utilization, preservation and transfer of their wealth to successive generations.

Pat speaks on a variety of tax-related topics, including ERISA, estate planning, exempt organizations, limited liability companies, partnerships and ethics and has several publications, including “Private Benefit, Private Inurement, and Inurement per se: Avoiding the Loss of Your Organization’s Tax-Exempt Status,” Tax Exempt Organizations.

Pat received a B.A. from Virginia Tech, a M.S. from George Washington University, and his J.D. and Masters of Law in Taxation from The College of William & Mary School of Law.

He was on active duty with the U.S. Army (1974-1979) and a Captain in the Judge Advocate General’s Corps, USAR (1979-1986). Pat is a member of the Norfolk & Portsmouth, Virginia and American Bar Associations (Tax Sections), as well as the Virginia State Bar. He is also a member of the Hampton Roads Tax Forum and the Tidewater Estate Planning Council.

Pat is licensed to practice in Virginia and North Carolina, where he serves as tax-counsel to the Outer Banks Community Foundation. He has assisted a large number of non-profit organizations in structuring their activities and obtaining tax exempt determinations. Currently, Pat serves as Vice President/Treasurer and is a Trustee for The Elizabeth River Restoration Trust, and is a Director of the Elizabeth River Conservation Area.  He also provides advice to the Outer Banks Community Foundation.  Pat has been a recurring recipient of the Virginia Business’ “Virginia Legal Elite” designation in the field of Taxes, Estates and Trusts.