Benjamin S. Candland Partner

Ben's practice involves estate planning, estate administration, estate and gift taxation, and fiduciary litigation. He provides individual clients with advice on various estate planning matters involving estate, gift, and generation-skipping transfer taxes.

He also advises corporate fiduciaries and trust departments concerning the administration of trusts and estates and related tax and regulatory issues. He regularly represents corporate fiduciaries, individual fiduciaries, and beneficiaries in fiduciary litigation matters and trust administration matters.

While earning his JD, Ben was a member of the editorial board of the William & Mary Bill of Rights Journal. He is also a Fellow in the American College of Trust and Estate Counsel.

Experience

Representing corporate trustee of trusts with assets in excess of $4 billion.

Reformation of testamentary trusts to qualify as charitable remainder trusts - saving millions of dollars in unnecessary taxes.

Advising and assisting clients regarding the tax-efficient transmission of family-owned business to younger generations, including the strategic use of partnerships, LLCs, grantor trusts, reorganizations, recapitalizations, employee benefit plans, buy-sell agreements and installment sales.

Establishing complex giving strategies, including charitable lead trusts and charitable remainder trusts, to accomplish the charitable goals of clients while minimizing taxes.

Obtaining favorable private letter rulings from the National Office of the Internal Revenue Service regarding estate and generation-skipping transfer tax issues.

Representing corporate fiduciaries in general fiduciary claims, including actions for removal and improper investments.

  • Virginia
  • U.S. Court of Appeals for the 4th Circuit
  • Supreme Court of Virginia

Fellow in The American College of Trust and Estate Counsel

AV Preeminent Rated, Martindale-Hubbell

Selected for inclusion, Private Wealth Law, Band 1, Virginia, 2017, "Up and Coming", Virginia, 2018; Chambers HNW Guide

Named to "Virginia Rising Stars," Estate & Probate, Super Lawyers, Thomson Reuters, 2013

  • Author, Recent Cases of Interest to Fiduciaries, McGuireWoods Legal Insights, July 24, 2018
  • Author, "Revocable Transfer on Death Deed (VA)", Thomson Reuters Practical Law, February 20, 2018
  • Author, "Probate: Virginia", Thomson Reuters Practical Law, February 20, 2018
  • Author, Recent Cases of Interest to Fiduciaries, McGuireWoods Legal Insights, January 2, 2018
  • Co-author, "Intricacies of the Uniform Principal and Income Act – Part 3", Estate Planning, July 2017
  • Co-author, "Intricacies of the Uniform Principal and Income Act – Part 2", Estate Planning, June 2017
  • Co-author, "Intricacies of the Uniform Principal and Income Act – Part 1", Estate Planning, May 2017
  • Author, "Charitable Planning Opportunities in Times of Low Interest Rates", Practical Tax Strategies, December 2015
  • Author, Tax Implications of Arbitration, Trusts & Estates, August 2015
  • Co-author, Tax Law and Tax Planning Workbook, American Bankers Association, 2013, 2014, 2015, 2016, 2017, 2018 Editions
  • Co-author, Fiduciary and Trust Activities Workbook, American Bankers Association, 2012, 2013, 2014, 2015, 2016, 2017, 2018 Editions
  • Co-author, "Early Termination of Charitable Remainder Trusts", Practical Tax Strategies, November 2013
  • Author, Recent Cases of Interest to Fiduciaries, McGuireWoods Legal Insights, February 28, 2013
  • Author, Changes to Virginia Uniform Trust Code Facilitate Popular Estate Planning Techniques, McGuireWoods Legal Insights, March 28, 2011
  • Co-author, Selected Legal Issues Affecting the Elderly Client, Continuing Education Written Materials, National Business Institute, 2010
  • Author, Repairing the Broken Trust, Continuing Education Written Materials, Web Credenza, 2010
  • Author, New Guidance for Trustees of ILITs, McGuireWoods Legal Insights, July 28, 2009
  • William & Mary Law School, JD, 2004
  • Brigham Young University, BA, 2001

Member, Tax Section, American Bar Association

Member, Taxation Section; Trusts and Estates Section, Virginia Bar Association

Member, Trusts and Estates Section, Virginia State Bar

Member, The Estate Planning Council of Richmond, Virginia

Secretary, Trust Administrators Council of Richmond

Fellow, American College of Trust and Estate Counsel

  • Co-presenter, "Fiduciary Litigation Updates," In-House Continuing Education Webinar for Bank and Corporate Trustees, December 12, 2018
  • Speaker, New Developments in Wealth Planning Seminar, October 25, 2018
  • Speaker, How to Advise Your Clients: Impact of the 2017 Tax Act on Estate, Income Tax, and Business Planning, January 16, 2018
  • Speaker, "Recent Updates in Trust and Estate Law," New Developments in Wealth Planning, McGuireWoods LLP Complimentary Seminar, October 2017
  • Co-presenter, "Protecting Trusts from Creditors," In-House Continuing Education Webinar for Bank and Corporate Trustees, September 2017
  • Co-Presenter, "Discussion of Recent Fiduciary Litigation Cases in the Southeast Region," , American College of Trust and Estate Counsel (ACTEC), Southeast Regional Meeting, September 2017
  • Co-presenter, "Recent Court Cases of Interest for Fiduciaries," In-House Continuing Education Webinar for Bank and Corporate Trustees, August 2017
  • Speaker, "Repairing the Broken Trust," Professional Education Broadcast Network, May 2017
  • Speaker, "Fiduciary Litigation Roundtable," American Bankers Association, May 2017
  • Speaker, "Recent Trends in Estate and Trust Administration," Richmond Estate Planning Council, April 2017
  • Speaker, "Basic Estate Planning Documents," Life Planning Series, Westminster Canterbury, December 2016
  • Co-presenter, "Tips and Practices for Avoiding Fiduciary Litigation," In-House Seminar for Bank and Corporate Trustees, November 2016
  • Speaker, "State and Federal Trust and Estate Law Updates," New Developments in Wealth Planning, McGuireWoods LLP Seminar, October 2016
  • Speaker, "Managing Charitable Bequests to Avoid Litigation," 14th Annual Nonprofit Seminar - Staying Current in a Changing Landscape, October 2016
  • Speaker, "Closely Held Businesses: Recent Cases of Interest for Fiduciaries," National Trust Closely Held Business Association Conference, October 2016
  • Co-presenter, "A Primer on Decanting," In-House Continuing Education Webinar for Bank and Corporate Trustees, September 2016
  • Speaker, "Estate Planning in Light of the Proposed 2704 Regulations," Richmond Trust Administrators Council, September 2016
  • Speaker, "Fiduciary Litigation Roundtable," American Bankers Association, May 2016
  • Speaker, "Decanting and Otherwise Modifying Irrevocable Trusts," Professional Education Broadcast Network, February 2016
  • Speaker, New Developments in Tax and Wealth Planning, October 2015
  • Co-presenter, "Uniform Prudent Investor Act: What Fiduciaries and Planners Should Know," In-House Continuing Education Webinar for Bank and Corporate Trustees, October 2015
  • Speaker, "2015 Estate Planning Updates," Financial Planning Association of Central Virginia Forum, June 2015
  • Co-presenter, "Uniform Prudent Investor Act, Uniform Principal and Income Act, Third Restatement Trusts: What All Estate Planners Need to Know," National Business Institute National Teleconference, June 2015
  • Co-presenter, "Uniform Principal and Income Act: What Fiduciaries and Planners Should Know," In-House Continuing Education Webinar for Bank and Corporate Trustees, June 2015
  • Speaker, Fiduciary Litigation Roundtable, American Bankers Association, May 2015
  • Speaker, "Virginia Trust and Estate Law Updates," New Developments in Tax and Wealth Planning, October 2014
  • Speaker, "Business Succession: Transitioning to the Next Generation," 42nd Annual Estate Planning Seminar, University of Richmond, May 2014
  • Speaker, "Recent Litigation Involving Trust & Fiduciary Matters," Virginia Bankers Association Trust and Wealth Management Conference, May 2014
  • Speaker, "2014 Federal Estate Tax Update," Virginia Gift Planning Council, April 2014
  • Speaker, "Repairing the Broken Trust: Modifying and Restructuring Irrevocable Trusts," Professional Education Broadcast Network, January 2014
  • Speaker, "Virginia Trust and Estate Law Updates," New Developments in Tax and Wealth Planning, October 2013
  • Speaker, "Planning with Grantor Trusts," 35th Annual Duke Estate Planning Conference, October 2013
  • Speaker, "Administering Estates with Complex Assets," 41st Annual Estate Planning Seminar, University of Richmond, May 2013
  • Speaker, "Changes in Virginia Trust Law," Virginia Next Estate Planning Council, April 2013
  • Speaker, "Advice for Fiduciaries in Dealing with Beneficiaries with Additions," Richmond Trust Administrators Council, December 2012
  • Speaker, "Changes in Virginia Trust Law," New Developments in Tax and Wealth Planning, McGuireWoods LLP, October 2012
  • Speaker, "2012 Federal Estate Tax Update," National Business Institute, September 2012
  • Speaker, "2012 Estate Planning Update," University of Richmond Estate Planning Seminar, May 2012
  • Speaker, "2012 Federal Estate Tax Update," 10th Annual North Carolina/South Carolina Tax Section Meeting, May 2012
  • Speaker, "Restructuring Irrevocable Trusts In Light of Changing Circumstances," Professional Education Broadcast Network, 2011
  • Speaker, "Issues Affecting the Elderly Client," Richmond Paralegal Association, 2011
  • Speaker, "Repairing the Broken Trust: Modifying, Restructuring and Terminating Irrevocable Trusts Under Virginia Law," University of Richmond Estate Planning Seminar, 2011
  • Speaker, "Issues in the Administration of a Virginia Estate," Virginia Bar Association, Young Lawyers Division, 2010
  • Speaker, "Repairing the Broken Trust: Modifying and Restructuring Irrevocable Trusts," Professional Education Broadcast Network, 2010
  • Speaker, "Selected Legal Issues Affecting the Elderly Client," Continuing Education Seminar, National Business Institute, 2010
  • Speaker, "Being Thorough to Close the Estate Without a Hitch," Continuing Education Seminar, 2009
  • Speaker, "Considerations for Collecting the Assets, Preparing the Inventory and Handling Claims Against the Estate," Continuing Education Seminar, 2009
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