Tammy J. Calabrese Counsel

Tammy serves as Counsel in the firm’s Tax and Employee Benefits group. Her practice concentrates on trust and estate planning and administration. Specifically, she helps guide clients through traditional estate and gift tax planning, including tax analysis and the development of sophisticated estate plans.

Tammy also has experience handling fiduciary and chancery litigation matters, including suits involving the construction of trusts, corporate fiduciary duty claims and federal and state tax disputes. She has prepared and received favorable rulings from the Internal Revenue Service as to the income, gift, and generation-skipping transfer tax consequences of a proposed transaction. 

Tammy was with McGuireWoods LLP from 1996 to 2003 when she became a Partner in the Trusts and Estates group.  She most recently served as Special Counsel at a full-service law firm headquartered in Virginia.

Experience

Performed traditional estate and gift tax planning, including tax analysis and the development of sophisticated estate plans.

Drafted all documents necessary to effectuate clients’ estate planning needs, including wills, trusts (including multi-generation trusts, inter vivos QTIP trusts, qualified domestic trusts, qualified personal residence trusts, life insurance trusts, special needs trusts, charitable lead and remainder trusts), codicils, trust amendments, marital property agreements, split-dollar arrangements, powers of attorneys, advance medical directives, assignments, deeds, disclaimers, and LLC documents.

Represented individuals and financial institutions serving as fiduciaries.

Advised fiduciaries in connection with administration of estates and trusts, resolution of will disputes, interpretation of wills and trusts, and related litigation issues.

Prepared state and federal estate, gift, and income tax returns.

Litigated suits for advice and guidance in the administration and interpretation of wills and trusts, suits to reform/modify trust provisions, suits to establish copy of lost will, motions to remove and replace fiduciaries, and guardianship and conservatorship petitions.

Drafted petitions, bills of complaint, and related pleadings arising from estate administration and trust counsel work.

Prepared ruling requests seeking favorable rulings from the Internal Revenue Service as to the income, gift, and generation-skipping transfer tax consequences of a proposed transaction.  Secured a significant and ground-breaking ruling from the Internal Revenue Service in 1999 that ultimately preserved a trust’s grandfathered exemption from tax (P.L.R. 199948014).

  • Pennsylvania
  • Virginia
  • Speaker, "Drafting Basic Estate Planning Documents: A Systems Approach," Virginia CLE, 1999
  • Speaker, "Drafting Basic Estate Planning Documents: A Systems Approach," Virginia CLE, 1998
  • Speaker, "Understanding and Funding Marital Deduction Formula Clauses," 16th Annual Trusts and Estates Seminar, Virginia CLE, 1997
  • Speaker, "Ethics – Conflicts in Counseling Spouses Jointly and Other Issues," 16th Annual Trusts and Estates Seminar, Virginia CLE, 1997
  • Speaker, "Estate Planning Strategies for the 90’s," Quarterly Seminar, 1997-2002
  • William & Mary Law School, MLT, 1995
  • University of Pittsburgh School of Law, JD, 1992
  • West Virginia University, BS, magna cum laude, 1989
Virginia Bar Association, Trusts and Estates Law Section
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