Mr. Croft's primary areas of practice are tax law, health care compliance, commercial transactions, estate planning and administration.

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Education

• West Liberty State College, B.S., Accounting, 1989
• West Virginia University College of Law, J.D., 1999

Experience

• Federal and state tax compliance and litigation
• Commercial transactions that include the creation, dissolution and merging of business entities
• Corporate reorganizations for profit and nonprofit entities
• Health care compliance focusing on Federal Stark, Anti-Fraud and Anti-Markup rules
• Estate planning and administration
• Business succession planning
• Estate and trust litigation
• Nonprofit entity creation and compliance
• Real estate transactions and title examinations
• West Virginia University College of Law, Adjunct Lecturer:
  • Partnership Taxation, Spring 2002 and 2003
  • Fundamentals of Federal Income Taxation, Summer 2004
  • Property III, Wills, Intestate Succession, Estate Administration, Trust and Future Interests, 2002 - 2006
  • Estate Planning, 2007
• West Virginia licensed Certified Public Accountant, May 1994 (currently inactive)

Distinctions

• Named the Best Lawyers® "Lawyer of the Year" for Corporate Law in Morgantown, West Virginia for 2025 & 2023
• Named the Best Lawyers^® 2019 "Lawyer of the Year" in the area of Corporate Law in Wheeling, West Virginia and 2014 "Lawyer of the Year" for Tax Law in Morgantown, West Virginia
• Listed in West Virginia Super Lawyers for Estate Planning & Probate, Corporate/ Business and Tax law
• Nominated by his peers for inclusion in The Best Lawyers in America for Corporate Law and Tax Law
• Recognized by Chambers USA: America's Leading Lawyers for Business for Tax Law
• West Liberty University's Alumni Wall of Honor

Admissions

• West Virginia State Bar
• Ohio State Bar
• West Virginia Supreme Court of Appeals
• United States District Courts for the Northern and Southern Districts of West Virginia
• United States Tax Court

Professional Affiliations

• American Health Lawyers Association
• Ohio County Bar Association
• West Virginia State Bar Association
• American Bar Association

Publications & Presentations

• "Estate and Income Tax Planning with Mineral Interests," 47th Annual Heckerling Institute on Estate Planning, Orlando, Florida, January 2013
• "Estate and Tax Planning Aspects of Oil & Gas Transactions," West Virginia Bankers Association Annual Spring Seminar, May 2012
• "Anatomy of a Business Transaction," Due Diligence, The West Virginia Bar Association, June 2011
• "Tax Aspects of Employment Litigation," Multi-State Labor and Employment Seminar, San Antonio, Texas, May 2009
• "Update on Estate and Trust Case Law and Legislation," West Virginia Continuing Legal Education, June 2012