David Kamer

David Kamer

Member

Office: Norfolk

T (757) 624.3175

F (888) 360.9092

Biography

David is a member of 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. David also assists businesses and individuals with non-immigrant visas and permanent residency matters, in addition to helping businesses with immigration compliance matters.

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
  • Represent clients in tax controversies involving transfer taxes, tax exempt status and information reporting for tax exempt organizations

Recognition & Honors

  • Best Lawyers in America, 2018-2019
  • Virginia’s Legal Elite; Virginia Business Magazine, 2012-2017
  • Top Lawyers; CoVaBIZ, 2017/18

Associations

  • 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
  • Florida Bar; Section of Taxation, Section of Real Property, Probate and Trust Law
  • Hampton Roads Estate Planning Council
  • Hampton Roads Tax Forum

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

Community Involvement

  • Norfolk Police Foundation (Director, Vice President)
  • 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)
  • LEAD Hampton Roads, Class of 2003