TAXES/ESTATES/ TRUSTS

Title: Partner

Other legal specialties: Estate planning; estate and trust administration; fiduciary litigation

Birthplace: Fredericksburg

Education: Bachelor’s degree, Mary Washington College; law degree, The Ohio State University, Moritz College of Law

Spouse: Raymond F. Morrogh

Children: Jackie (age 25) and Raymond Jr. (age 23)

First job as a lawyer: Assistant commonwealth’s attorney, Fairfax County

Recently read book: “The Goldfinch” by Donna Tartt

Career mentors: My uncle, Daniel M. Chichester, and my first boss, Robert F. Horan Jr., two former commonwealth’s attorneys who were skilled and seasoned professionals. Also, my law partners, A. Hugo Blankingship Jr. and John A.C. Keith.

Are estate and inheritance taxes major issues for your clients? The increases in the federal estate tax credit over the past several years have allowed many of my clients to eliminate provisions in their documents for estate tax planning. Even when there is a possibility that estate tax may be assessed, the ability of married couples to utilize estate tax portability affords greater flexibility in planning for estate taxes.

How early should people begin the estate planning process? This year, several of my clients have brought their college-bound children to me to prepare documents, especially powers of attorney and advance medical directives. It’s never too soon to start the process but, as a general rule, I recommend people consider it when they reach milestones such as buying a first home, getting married or starting a family.

Taxes/ Estates/ Trusts list

Maureen Ackerly
Armstrong Bristow Farley & Schwarzschild
Richmond

Alvi Aggarwal
Yates Campbell & Hoeg LLP
Fairfax

Farhad Aghdami
Williams Mullen
Richmond

Morgan Alley
Dunton, Simmons & Dunton LLP
White Stone

Craig D. Bell
McGuireWoods LLP
Richmond

Gregory P. Bergethon
Sands Anderson PC
Richmond

Fred Bernhardt
FloranceGordonBrown PC
Richmond

Neil Birkhoff
Woods Rogers PLC
Roanoke

Jonathan Bronley
Bronley Law PLLC
Fairfax

James W.C. Canup
Hirschler
Richmond

W. Hall Carter Jr.
Sands Anderson PC
Richmond

Deborah Cochran
Cochran Allan LLC
Tysons

Cary Z. Cucinelli
Cucinelli Geiger PC
Fairfax

Mariah C. Daniel
Daniel Law
Richmond

C. Richard Davis
Tax Counsel LTD
Richmond

Gregory Davis
Kaufman & Canoles PC
Williamsburg

Allan Donn
Willcox Savage PC
Norfolk

Rachel Downs
Sevila Saunders Huddleston & White PC
Leesburg

Daniel Durst
Williams Mullen
Richmond

Matthew Farley
Armstrong Bristow Farley & Schwarzschild PLC
Richmond

John Flora
Flora Pettit PC
Harrisonburg

Robert L. Freed
Freed & Shepherd PC
Richmond

Foster S.B. Friedman
Wade, Grimes, Friedman, Meinken & Leischner PLLC
Alexandria

J. Conrad Garcia
Williams Mullen
Richmond

Timothy Guare
Timothy H. Guare PLC
Henrico

W. William Gust
Gentry Locke Attorneys
Roanoke

Jessica A. Hayes
Pender & Coward PC
Virginia Beach

Geoffrey Hemphill
Vandeventer Black LLP
Norfolk

Patrick Herman
Vandeventer Black LLP
Norfolk

Richard Howard-Smith
Flora Pettit PC
Charlottesville

Peter M. Huber
Willcox Savage PC
Norfolk

Paul Izzo
ThompsonMcMullan PC
Richmond

Susan Jean
The Heritage Law Group
Yorktown

Lauren A. Jenkins
Offit Kurman, Attorneys At Law
Tysons

David Kamer
Kaufman & Canoles PC
Norfolk

Joshua Kelly
Hirschler
Richmond

Helen Lewis Kemp
Virginia Estate & Trust Law PLC
Richmond

David M. Knasel
Protorae Law PLLC
Tysons

Christopher Kozlowski
Gentry Locke Attorneys
Roanoke

David Lionberger
Hirschler
Richmond

Autumn D. McCullogh
McCandlish Lillard
Fairfax

James McNair
Reed Smith LLP
McLean

Gretchyn G. Meinken
Wade, Grimes, Friedman, Meinken & Leischner PLLC
Alexandria

Melinda Merk
McCandlish Lillard PC
Fairfax

Bruce Mertens
Sands Anderson PC
Richmond

John T. Midgett
Midgett Preti Olansen PC
Virginia Beach

Pamela Morand
Odin, Feldman & Pittleman PC
Reston

Elizabeth Chichester Morrogh
Blankingship & Keith PC
Fairfax

J. Kevin Muldowney
Hirschler
Richmond

J.A. Terry Osborne
J.A. Terry Osborne, Attorney
King William

Mark V. Pascucci
Wolcott Rivers Gates
Virginia Beach

Christine Piersall
Williams Mullen
Norfolk

Ellis H. Pretlow
Kaufman & Canoles PC
Norfolk

Kevin Rack
Rack & Moccia PC
Virginia Beach

John Ritzert
Rees Broome PC
Tysons

C. Arthur Robinson
Wolcott Rivers Gates
Virginia Beach

Nancy Newton Rogers
Virginia Estate & Trust Law PLC
Richmond

Neil Rose
Willcox Savage PC
Norfolk

Lauren Rote
Offit Kurman, Attorneys At Law
Tysons

Daniel Ruttenberg
Smolen Plevy
Vienna

Harry P. Sakellaris
Clement & Wheatley
Danville

Alexander I. Saunders
Woods Rogers PLC
Roanoke

Jennifer Schooley
Schooley Law Firm PC
Richmond

Donald Showalter
Wharton Aldhizer & Weaver PLC
Harrisonburg

Paul A. Simpson
Parrish Snead Franklin Simpson PLC
Fredericksburg

Shane Smith
Williams Mullen
Norfolk

Stephanie C. Smith
Midgett Preti Olansen
Virginia Beach

David Snouffer
Willcox Savage PC
Norfolk

Jennifer Sullivan
ThompsonMcMullan PC
Richmond

Heather Szajda
Virginia Estate & Trust Law PLC
Richmond

Frank A. Thomas III
Frank A. Thomas III PLC
Orange

E. Diane Thompson
Pender & Coward PC
Virginia Beach

Robert V. Timms Jr.
Inman & Strickler PLC
Virginia Beach

John Tompkins
Jones, Blechman, Woltz & Kelly PC
Newport News

Mark Watson
Hancock, Daniel & Johnson PC
Glen Allen

Lewis Webb
Kaufman & Canoles PC
Norfolk

Caryn R. West
Parks Zeigler PLLC
Virginia Beach

Joshua Wykle
Woods Rogers PLC
Roanoke

Alison Zizzo
Midgett Preti Olansen
Virginia Beach