EDUCATION

University of Richmond School of Law, Richmond, Virginia, J.D., 1976

  • McNeill Law Society
  • Manuscripts Editor, University of Richmond Law Review, 1975-1976

The College of William & Mary, Williamsburg, Virginia, B.A., 1973

  • President, Omicron Delta Kappa, 1972-1973
 

ADMITTED

Virginia 1976

 

PLACE OF BIRTH

Wheeling, West Virginia

 
Lawyers / Professionals
 
Dennis I. Belcher
Partner
One James Center
901 East Cary Street
Richmond, Virginia 23219-4030
T: 804.775.4304
F: 804.698.2012
dbelcher@mcguirewoods.com

1750 Tysons Boulevard
Suite 1800
McLean, Virginia 22102-4215
T: 703.712.5324
F: 703.712.5050

Mr. Belcher practices in the areas of estate and business planning, estate and trust administration, charitable planning, and fiduciary litigation.

He is President-Elect of the American College of Trust and Estate Counsel and was previously Chair of the American Bar Association's Real Property, Trust & Estate Law Section. He is a member of the Advisory Committee and a frequent speaker at the Heckerling Institute of Estate Planning sponsored by the University of Miami School of Law, ALI-ABA estate planning seminars, and numerous other seminars. He is a Trustee of the Southern Federal Tax Institute and a member of the advisory board of BNA Tax Management, Estate, Gifts and Trusts Magazine. In addition, he has been listed in Town & Country magazine as one of the top 45 estate planning lawyers in the United States.

Chambers & Partners recognized Mr. Belcher in its 2006 and 2007 editions of Chambers USA: America’s Leading Lawyers for Business, where he was cited as “phenomenal” and known by his peers as being “technically excellent with good judgment.” Chambers ranked McGuireWoods' Private Wealth Services Group as one of seven law firms ranked in the top band nationally for wealth management.

In 2007, Mr. Belcher was named a Virginia “Super Lawyer” by Law & Politics Magazine, and he has been named annually since 1987 in Woodard/White's "Best Lawyers in America."

He has testified before the Senate Finance Committee on estate tax reform and the House Ways & Means Subcommittee on Select Revenue Measures on patenting of tax strategies. He has been quoted in publications such as the Wall Street Journal, New York Times, Time magazine, USA Today, Worth Magazine, Trusts and Estates Magazine, the American Bar Association Journal, Fidelity Investor's Weekly, Business Week, The Daily Tax Report, Bloomberg Magazine, and National Underwriter.

Practices & Industries Honors
  • Named One of America's Leading Lawyers, Chambers USA, 2008
  • Named One of the “Best Lawyers in America," Woodward/White, Inc., 1987-Present
  • Named a Virginia "Super Lawyer," Law & Politics Magazine, 2007, 2008
  • Named One of Virginia's "Legal Elite," Virginia Business Magazine, 2001-2006
  • "Top 45 Trusts and Estates Lawyers," Town & Country, August 1999
  • Bloomberg Personal Finance, November 1999 issue on "Masters of the Loophole" as one of the top 60 trusts and estates lawyers in the United States
Publications
  • "A Practitioner's Guide for Negotiating, Drafting and Enforcing Premarital Agreements" (co-authored with Laura O. Pomeroy), Real Property, Probate and Trust Journal, Vol. 37, Issue I, Spring 2002
  • "Overview of Grantor Retained Annuity Trusts (GRATs)" (co-authored with Kyle C. Harrison), September 2001
  • "Minimizing the Risks of Estate Litigation: Estate Planning for the High Net Worth Client in Anticipation of Litigation" (co-authored with Laura O. Pomeroy), Tax Management Estates, Gifts and Trusts Journal, January-February 2000 "Minimizing the Risks of Estate Litigation: Estate Planning for the High Net Worth Client in Anticipation of Litigation" (co-authored with Laura O. Pomeroy), Tax Management Estates, Gifts and Trusts Journal, January-February 2000
  • "Gift on Creation: The IRS Attacks Family Limited Partnerships" (co-authored with David T. Lewis), Property and Probate, September-October 1999
  • "Fair Market Value of Voting Interests After Simplot v. Commissioner" (co-authored with David T. Lewis), Probate Practice Reporter, Vol. 11, Number 7, July 1999
  • "For Richer for Poorer: Strategies for Premarital Agreements" (co-authored with Laura O. Pomeroy), Probate and Property, November/December, 1998
  • "Drafting Agreements to Take Advantage of Valuation Discounts, Estate Planning," Heckerling Institute on Estate Planning, January, 1996
  • "Charitable Split-Interest Trusts, Charitable Giving," New York University Institute on Estate Planning, November, 1995
  • "Defective May Be More Effective: Grantor Trusts, The Tax Advantages of Intentional Grantor Trusts," Probate and Property, March/April, 1993
Classes Taught
  • Recent Developments, Heckerling Institute on Estate Planning, Miami, Florida, 2004 and 2002
  • Recent Developments, ACTEC, Tucson, Arizona, October 2002
  • Drafting and Planning Pre-Marital Agreements, Heckerling Institute on Estate Planning, Miami, Florida, 2001
  • Selecting the Appropriate Split Interest Technique, ACTEC, Scottsdale, Arizona, 2005 and 2000
  • Estate Planning Techniques for Wealthy Clients, American Institute of Certified Public Accountants (AICPA), Advanced Estate Planning Conference, Denver, Colorado,1999
  • An Estate Planner's Guide to the Valuation of Fractional Interests, FLP Interests, and Membership Interests in LLCs, ALI-ABA's Advanced Estate Planning Seminar, Madison, Wisconsin, 1995-2002
  • Lecturer, Internal Revenue Service CLE Program for Estate Tax Examiners, 2005, 2003, 1999
  • Lecturer, STEP Program, Emory University, Atlanta, Georgia, 1998-2005
  • Death, Estate Taxes, and Liquidity Needs - Three Strikes for the Family Business? Heckerling Institute on Estate Planning, Miami, Florida, 2005
  • Paying the Estate Tax from the Private Business Using Section 6166 and Graegin Promissary Notes, Seattle Estate Planning Seminar, November 2005
  • Valuation Discounts, Heckerling Institute on Estate Planning, Miami, Florida, 1996
  • Handling the Closely Held Business in Estate Administration: A Lesson in Defensive Driving for the Fiduciary, Heckerling Institute on Estate Planning, Miami, Florida, 1988
Professional Affiliations
  • American Bar Association, House of Delegates, 1998-1999
  • American Bar Association's Real Property, Probate & Trust Law Section
    • Council Member, 1992-1997
    • Secretary, 1997-1999
    • Vice Chair, Probate Division, 1999-2002
    • Chair, 2002-2003
  • American College of Trust and Estate Counsel, 1986-Present
    • Member, Board of Regents, 1999-Present
    • Member, Executive Committee, 2002-Present
    • Secretary, 2005-2006
    • Treasurer, 2006
  • St. Christopher's School Foundation
    • Member, Board of Directors, 1990-1996
    • President, 1993-1996
    • Of Counsel, 1996-Present
  • St. Christopher's School
    • Board of Governors, 1993-2002
    • Chairman , Board of Governors, 1999-2002
  • Lewis Ginter Botanical Garden, Inc., Counsel, 1982-Present
  • Virginia Public Safety Foundation, Board of Directors, 1997-Present
  • Fellow, Virginia Bar Foundation