Roy H. Cunningham
Mr. Cunningham concentrates his practice in the areas of estate planning, estate and trust litigation and taxation. He has a wealth of experience in complex estate planning, including the preparation and execution or wills, living trusts, grantor retained annuity trusts, intentionally defective grantor trusts, beneficiary defective grantor trusts, and family limited partnerships as well as basic estate planning documents. He is also routinely appointed by courts as a guardian ad litem in trust and estate matters.
University of Denver School of Law (LL.M. 1997)
West Virginia University College of Law (J.D. 1996)
West Virginia University College of Arts & Sciences (B.A. 1993)
Professional Associations:
American Bar Association
West Virginia Bar Association
New York Bar Association
Bar Association of Erie County (New York)
Admissions
New York
West Virginia
Representative Cases
Martin v. Martin, 248 W. Va. 254, 888 S.E.2d 434 (2023)
Mr. Cunningham concentrates his practice in the areas of estate planning, estate and trust litigation and taxation. He has a wealth of experience in complex estate planning, including the preparation and execution or wills, living trusts, grantor retained annuity trusts, intentionally defective grantor trusts, beneficiary defective grantor trusts, and family limited partnerships as well as basic estate planning documents.
Mr. Cunningham represents both personal and corporate fiduciaries in all forms of estate and trust litigation, including will contests, contested accountings, and reformation of wills and trusts.
Mr. Cunningham counsels his clients and represents them before the Internal Revenue Service, New York State Department of Taxation and Finance and the West Virginia Tax Department on a wide range of tax issues.
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