David Kamer < Attorney < Kaufman & Canoles

Biography

David is a Member in the firm’s Norfolk office. David’s practice is concentrated in the areas of estate and tax planning, trust and estate administration, non-profit organizations, and the tax aspects of public finance.

Practices

Representative Matters

Estate planning, transfer tax planning, and business succession planning, including wills, revocable trusts, irrevocable gifting trusts, life insurance trusts, family limited liability companies, dynasty trusts, intentionally defective grantor trusts/self-cancelling installment notes, intra-family loans, special needs trusts, qualified personal residence trusts, planning for non-citizens, retirement plan distribution planning, and buy-sell and other shareholder agreements
Asset protection planning, including use of limited liability companies and asset protection trusts
Philanthropic planning, including formation of family foundations, supporting organizations and other charitable organizations, establishment of donor advised funds, representing donors in connection with donor agreements with charities and donations of special assets, and use of charitable remainder and charitable lead trusts
Represent and advise fiduciaries and beneficiaries through all phases of the administration of trusts and estates, including accountings, estate and fiduciary income tax returns and planning, managing relationships with beneficiaries and creditors, resolving claims and disputes, and management and disposition of assets
Represent and advise tax exempt organizations in matters such as formation, obtaining and maintaining tax exempt status, structuring new ventures, compensation matters, political activities, tax exempt bond financing, local, state and federal tax matters and compliance, governance, mergers, reorganizations and changes in status charitable giving, and general operations
Representative tax-exempt organization clients include community foundations, museums, arts organizations, colleges and universities, private schools and other educational organizations, hospitals, senior living and nursing care facilities, medical and scientific research organizations, social service organizations, community centers, religious organizations, political organizations, labor unions, trade associations, public-private ventures and private foundations
Advise tax exempt organizations, governmental issuers, lenders, and underwriters on tax matters relating to the issuance of tax exempt bonds, post-issuance tax compliance, and tax credit programs
Represent clients in tax controversies involving transfer taxes, tax exempt status and information reporting for tax exempt organizations, and tax exemption of bonds and arbitrage rebate

Recognition & Honors

Best Lawyers in America, 2018-2025
Barron F. Black Community Builder Award; Hampton Roads Community Foundation, 2022
Lawyer of the Year; Best Lawyers in America, 2023
Virginia’s Legal Elite; Virginia Business Magazine, 2012-2024
Top Lawyers; CoVaBIZ, 2017-2024

Associations

William & Mary Law School; Adjunct Professor, Nonprofit Organizations
American Bar Association; Section of Taxation, Exempt Organizations Committee, Section of Real Property, Trust and Estate Law
Virginia Bar Association; Section of Wills, Trusts and Estates, Section of Taxation
Business Consortium for the Arts Support; Member, Board of Directors, 2021
Florida Bar; Section of Taxation, Section of Real Property, Probate and Trust Law
Hampton Roads Estate Planning Council
Hampton Roads Tax Forum

Community Involvement

Norfolk Police Foundation (Director, Vice President/Secretary)
Congregation Beth El (Director)
The Dwelling Place (Former Director and Chair, Personnel Committee)
Planned Parenthood of Southeastern Virginia (Former Director and General Counsel)
The Virginia Beach Foundation (Former General Counsel and Chair, Professional Advisors Committee)
Beth Sholom Home of Eastern Virginia (Former Director)
South Hampton Roads Habitat for Humanity (Family Selection Committee)
CIVIC Leadership Institute; Class of 2019
LEAD Hampton Roads; Class of 2003

Education

University of Virginia; B.A., with distinction, 1987
Stanford Law School; J.D., 1990
University of Florida College of Law; LL.M., Taxation, 1997

David Kamer