Attorneys

Mr. Smolen is a court appointed mediator to the United States Bankruptcy Court and has been appointed by the Fairfax County Circuit Court, Virginia to serve as a trustee, conservator, and has also been called upon to serve as a member of an independent litigation committee.

He is a member of the Fairfax Bar Association, having served in various capacities as Chairman of the Membership Committee (1984-1985) and as a member of the Judicial Screening Committee, (1989-1992). He is also a member of the Washington, D.C. Estate Planning Council.

Mr. Smolen presently serves as president of the Bradley Boulevard Citizens Association in Montgomery County, Maryland. His practice areas include general corporate and business law, tax planning, mergers, acquisitions & sales, fiduciary services, succession planning, and trusts and estates.

Attorney Profile

Jason Smolen is thinking about advising his clients to move. Not that he wants them out of the area—far from it. But with the economy uncertain, the deficit burgeoning and new taxes a possibility, financial savings for many could mean a change of address. Unusual? Yes. But it’s the type of innovative thinking that has established Smolen as a recognized leader in business and estate law. “Right now my clients are very concerned about the direction their taxes are going,” explains Smolen, SmolenPlevy’s cofounding principal. “Part of my job is to figure out how to mitigate their exposure to higher taxes and that includes looking in which state they should live.”

As Smolen sees it, there is a lot of fluidity in where people live in the Washington DC metropolitan area. For instance, clients who move out of Maryland could save on two fronts, income tax presently and later, estate taxes for their heirs. “Maryland is extraordinarily expensive,” says Smolen. “There’s a so-called ’millionaires surtax’ on annual income over a million dollars—and higher taxes on any estate valued over a million dollars. My question is, tax-wise, why would you ever want to live in Maryland if you have other choices?”

As to where clients should relocate, Smolen says Virginia offers some savings—both from an income tax and estate tax perspective. The Sunshine State also has its benefits, with no income tax. “I had one client buy a house in Florida, basically for free,” Smolen says. “It was paid for by the money they saved on taxes just by moving out of their original home state—and it wasn’t an inexpensive house.” Smolen doesn’t proffer this advice lightly, realizing the enormity of the recommendation. “I’m not suggesting that money is more important than social, family and community connections,” he says. “But if the clients’ children and other family members are grown or gone, you’d be remiss not to talk about what states are more tax friendly than others.” In some cases, Smolen suggests keeping a house in their current state, but not making it their primary place of residence. This bold thinking reflects Smolen’s creative approach to clients’ concerns. “We leave nothing off the table when we give our clients options,” says Smolen. But as forward thinking as he is, Smolen makes it a point to consider each idea thoroughly. “We’re aggressive thinkers, but conservative implementers,” he says. “Whatever options we come up with, we want to absolutely make sure each will work while best addressing the clients’ concerns.”

Smolen has been gaining recognition for his knowledge of complex business transactions, trusts and estates for more than three decades. In 1977, Smolen teamed with fellow George Mason University School of Law graduate, Alan Plevy, to create SmolenPlevy. Early on, Smolen says, “I did anything and everything,” referring to the breadth of his areas of practice. “It was an incredibly valuable time, because it gave me a wide range of experiences to determine what I enjoyed doing the most, and where I could be most valuable to our clients.” Over time, Smolen concluded that his passion was in helping clients shape business and estate strategies, rather than in the courtroom. His practice areas now include general corporate and business law, tax planning, mergers, acquisitions & sales, fiduciary services, succession planning and trusts & estates. Along with his experience, Smolen feels one his greatest strengths is his ability to listen to clients and learn about their issues. “That’s the only way to come up with well thought out and creative solutions to accomplish their objectives.” Smolen adds the challenge is to match a client’s wants with their legal needs. “We don’t just have square pegs and square holes. It’s mostly a world of gray—not black and white.”

For instance, Smolen recalls the time a client asked for a simple review of a will that had been written elsewhere. Smolen looked over the document and told the client it was exactly everything they had originally asked for, except it would have cost the client millions of dollars in unnecessary taxes. Smolen solved the problem by revising the document and revising their corporate structure. But the scenario is familiar. “Often clients will come in and think they need just this or that,” Smolen says. “But that’s like going to the doctor and demanding a particular medicine. There needs to be analysis of the issues before one can say that a particular remedy is appropriate. It’s important to me to learn the client’s goals, whether it’s for their business or their estate plan—and frequently, suggest and implement something they’re not previously knowledgeable about or considering. More often than not, our conversation reveals there are other issues that need to be resolved.”

Smolen’s expertise has gained him accolades and plenty of media attention. SmartCEO Magazine named him one of its prestigious Legal Elite, cementing his reputation as a “go-to” attorney in the DC area. ABC News has interviewed him about how to avoid inheritance nightmares. USA Today asked Jason about the possible future direction of estate taxes. E!Online got his take on the late Gary Coleman’s estate planning problems. His analysis of the issues surrounding Michael Jackson’s controversial will received television coverage from FOX 5 and WUSA 9, while his comments on the proper approach to firing during the economic downturn were quoted nationwide, including online on Forbes.com and USA Today. George Mason University’s alumni magazine, Mason Spirit, ran a large profile, spotlighting Smolen, his business partner and their firm’s success.

And what is Smolen recommending to his clients right now? “A review of their estate plan,” answers Smolen, “Especially if it’s something you had written 10 years ago. The laws have changed, your life has changed and your plans need to change too.” As Jason Smolen proves that review will be thorough and far-reaching — perhaps even leading to new states. Jason Smolen can be reached at (703)790-1900 or at jdsmolen@smolenplevy.com.

Mr. Plevy serves as Neutral Case Evaluator and Conciliator for the Fairfax County Circuit Court, Virginia and as an Equitable Distribution Mediator for the Montgomery County Circuit Court, Maryland. He is a member of the Fairfax Bar Association where he served in various capacities as a member of the Board of Directors (1982-1988), as Chairman of the Personnel Committee (1983-1985), as Vice Chairman (1980-1981) and Chairman (1981-1982) of the Public Relations Committee and as a member of the Judicial Screening Committee (1996-1997). He is also a member of the Montgomery County Bar Association and the Maryland State Bar Association, Inc.

His practice areas include Civil Litigation, Domestic Relations; Child Custody; Adoptions; and all aspects of divorce. Additionally, he has argued a number of cases to the Court of Appeals in Virginia which are regularly cited as landmark precedent.

Attorney Profile

Alan Plevy knows making a difference as a divorce attorney requires more than just understanding family law statutes. “Divorce law is like no other practice,” says Plevy, explaining that it is essential to at least be familiar and preferable to be an expert in other areas of law. “I have to know everything from tax law to real estate, contracts to estate planning. But being a good divorce attorney also means understanding the importance of listening to my clients as well as knowing all the players at the courthouse.”

After more than 30 years as an attorney, Plevy continues to lead the way in divorce law. Praise comes from industry observers and his peers. Washingtonian Magazine named Plevy one of the best divorce attorneys in the DC area. He has received the coveted Martindale Hubbell AV rating since the 1980s and is consistently honored as a SuperLawyer. While those awards are gratifying, Plevy is most honored on the many occasions when his peers, including fellow lawyers and judges, refer clients. “To have a colleague you’ve gone up against or a judge you’ve been in front of recommend you to others, to have them refer to you their friends and family members, that’s quite a compliment.”

Plevy is not afraid to present issues that may be novel and to argue those issues to appellate courts. Of his cases before the Court of Appeals of Virginia, at least two continue to influence family law decisions in the Commonwealth. In one case, Sullivan v. Knick, the issue of relocation by one parent and the minor child from the state necessitated two trials and two appeals, before Plevy’s client was able to relocate with the child to another state, away from the other parent. Courts have been, and are still reluctant, to permit the child to relocate, especially if the child has regular visitation with the other parent. The reason: the relocation will affect the regular contact the child has with the non-moving parent. However the courts are now more open to using Skype, video conferencing, and depending upon the child’s age, emails and texts to help maintain that relationship. Another case, Srinivasan v. Srinivasan, dates back to the 1980s, but is still regularly cited by attorneys and courts. In that case, the Court allowed an educated ex-wife to receive alimony, despite her advanced degree, so she could train and re-enter the job market. It’s made a difference in the lives of many women as they try to rebuild their careers after being stay-at-home mothers.

Plevy has also had to craft new and interesting ways to address the unique legal situations of his clients. For a child support modification case, Plevy’s client was in Kenya, the other parent in Chile, and neither were able to attend the trial in Maryland. The parents testified via telephone from their respective hemispheres; the only people in the Montgomery County courtroom were Plevy, the opposing attorney, the judge and a clerk. Adding to the challenge, the hearing had to be arranged at a time in consideration of the three different time zones, and Plevy had to get a notebook containing all of the documentary evidence to his client before the hearing, so he could follow the procedure and explain the family budget step-by-step. Plevy’s client prevailed.

Plevy has a simple formula for achieving success. “I enjoy going to court and I like to win for the client,” he says. “What a client considers a ‘win’ however varies depending on the situation. Ultimately, the goal is to do what’s best for that client, whether we negotiate a settlement or we have to litigate. And everyone knows if I have to go to court, I am there to do battle and prevail.”

Long before entering the courtroom, Plevy believes that a vital first step is to listen to his clients. “Clients have a lot to say. They are talking about their lives, families and children, so you should listen to them – no one else has as much information about the case,” Plevy explains. “They give you different perspectives and provide insights. If you listen, they explain why there’s a need to fight for a different visitation schedule for this child. Or they know how the family’s budget was handled or mishandled, and why they may require extra spousal support. Or there could be reasons why they should have sole legal custody of a child as opposed to joint custody, beyond simply being the parent who was generally responsible for those decisions during the marriage.”

Plevy started the firm with business partner, Jason Smolen, in 1977. Both had just graduated from the George Mason University School of Law. As a recent profile in the George Mason Spirit magazine pointed out, the two had nothing to lose, except an IBM Selectric II typewriter they bought for $1,000. More than 30 years later, they still have it. Along the way, SmolenPlevy has grown into a respected law firm recognized for its veteran partners and seasoned associates. The firm still makes it a point to give back to the law school. It endows the SmolenPlevy scholarship, which helps defray the cost of a law school education for out-of-state students who attend George Mason University School of Law.

Additionally, Plevy is frequently interviewed as an expert on divorce law by the media. The New York Times recently interviewed Plevy in a story about how the economy is impacting child support. Men’s Health spotlighted him in a piece about social media and its impact on divorce. Plevy was also featured on News Channel 8‘s Let’s Talk Live, a local D.C. news show, discussing how to better deal with custody issues that arise during the holiday season. Sharing his insights further, Plevy has a number of web videos in which he discusses topics such as the rights of grandparents after a divorce and how to deal with financial issues. They can be seen on the firm’s website (smolenplevy.com) under the “In the Media” tab.

Plevy is upfront with clients about what they’re facing – a “roller-coaster” and how to approach it: “some days are bad but others are better.” He also makes it a priority to be straight about what he can accomplish. “A good lawyer doesn’t make promises he can’t keep. Clients need to know they can’t get everything they want, and their attorney should be honest with them about what they can and cannot expect. And I can honestly tell each client that I’ll work as hard as I can for them.”

Alan Plevy can be reached at (703) 790-1900 and at abplevy@smolenplevy.com.

Mr. Campione is a member of the District of Columbia Bar, the American Bar Association and the Washington, D.C. Estate Planning Council.

His practice areas include Taxation; Estate Planning; and Business Planning.

Attorney Profile

During his 35 years as a tax attorney, SmolenPlevy’s Matthew Campione estimates that he has saved clients hundreds of millions of dollars. He accomplished this by successfully defending clients in matters arising with the IRS and by identifying lucrative tax-saving measures in business and estate planning. Campione’s encyclopedic knowledge of the complex tax code has earned him a national reputation as the tax attorney with whom industry insiders consult when they need help or a different perspective.

“I minimize risks for clients, and find opportunities,” Campione says, explaining his reputation as a problem solver. Campione analyzes each case on its own merits, refusing to rely on what he calls “cookie cutter solutions.” “Sometimes a transaction requires me to go one way, while a similar problem requires a different approach,” he says. “The key is understanding the possibilities and probabilities for success in each transaction.”

A prime example is Campione’s rescue of a long-stalled, though very lucrative, business deal. Campione was the second—and ultimately final – opinion sought when an entrepreneur tried to buy a large company. While Campione can only discuss the situation in broad terms, he reveals that at issue was the company’s new corporate structure. Prior advisors had urged the businessman to avoid a potentially lucrative corporate structure because it would invite tax problems. But when the matter landed on Campione’s desk, he saw a better solution. Not only did he find a way to make the previously questionable corporate structure work legally and effectively, he was able to cite the relevant tax code by memory. With the issue of corporate structure resolved, the entrepreneur was able to buy the company and reap the financial benefits of his purchase.

In another transaction, a large nationwide company was trying to buy an entity from one of Campione’s clients. But in Campione’s opinion, the purchaser was structuring the deal disadvantageously. Campione’s client urged the opposing CFO to take another look at the transaction because, as he warned, “Matt doesn’t miss these things.” The next day, the purchasing company’s CFO took Campione’s advice and restructured the deal, in a move that helped both the buyer and the seller. It’s these kinds of insights that land Campione on the short list of expert tax attorneys.

Campione first gained an insider’s knowledge of tax law by working at the IRS. He spent eight years at the agency’s national headquarters in DC, helping to develop cutting edge tax law. In one letter opinion, he argued that certain prestigious foundations can award cash prizes tax free. Another one of his notable decisions dealt with the issue of royalties earned by criminals who sell their stories, and who should pay the taxes when the money is awarded to the criminals’ victims. Several of Campione’s letter rulings still stand, more than 25 years after he wrote them.

Campione both honed his skills at the IRS and broadened his already impressive legal credentials. Campione dove in when the IRS offered classes taught by some of the most esteemed tax law professors in the country. While most agents attended two or three sessions, Campione took 13 different classes. “Probably no law school around provides the kind of information that was available in those classes,” opines Campione. “To me, it was extraordinary.”

But it isn’t just Campione’s knowledge of the IRS’ perspective and workings that is important to his clients’ success. It’s also his low-key but informed approach, especially during audits. “I don’t get adversarial,” Campione explained. “Tough cases are winnable, by having the facts, knowledge of the law, being respectful and always being truthful.”

In one memorable high-dollar tax case, Campione established a rapport with the opposing IRS representative—a bond that proved beneficial. Over time, the agent listened as Campione argued two key points. The first was that his client shouldn’t be prosecuted; the second was that the agency should waive a hefty penalty that the client had already paid. Campione won on both counts and not only did the threat of prosecution disappear, but the IRS sent his client a $200,000 refund.

Along with his work on tax audits, Campione spends much of his professional time on estate and business planning. In those areas, Campione also leads the way. As an example, he cites his longtime use of Grantor Retained Annuity Trusts (GRAT) and Charitable Lead Trusts (CLT). These days, they’re popular techniques for passing assets to the next generation, but he has been employing the measures for nearly a decade.

What comes next as businesses struggle with a slumping economy? Campione recommends a two-prong approach when companies seek to work out, or restructure their debt. On one side, there’s the defensive approach which lays out for clients how the tax law treats certain events, such as foreclosure; but Campione also sees opportunity with an offensive approach. In some cases, he’s able to structure deals that can be quite lucrative for entrepreneurs who are willing to be patient as clients work through their financial issues. “I have the knowledge to deal with the defensive issues,” Campione says, “And the tools to, perhaps, find incredible opportunity in what otherwise would be a bad circumstance.”

Matt Campione can be reached at (703) 790-1900 and at mjcampione@smolenplevy.com.

Mr. Ruttenberg is the author of “The Tax Court’s Execution of the Family Entity: The Tax Court’s Application of Internal Revenue Code Section 2036(a) to Family Entities,” North Dakota Law Review Vol. 80:41 (2004).

Additionally, he serves as a Member of the Board of Directors and as Past-President of the Fairfax Bar Association and as a Member of the Board of Directors and Vice President of the charity, Devotion To Children.

His practice areas include tax planning for businesses, general corporate law, estate planning, and estate administration.

Attorney Profile

Daniel Ruttenberg, JD, CPA, LLM – there are as nearly many letters after his name as there are in it. While the list of credentials is impressive, what’s really important to 14-year partner at SmolenPlevy is what he learned achieving them. It’s to approach his clients’ legal needs from multiple angles. “Most people who refer business to me think of me as a high level tax attorney,” explains Ruttenberg, whose practice areas include tax planning for business, general corporate law, estate planning and estate administration. “Taxes often drive the planning I do with clients, but by no means are they the only factor to consider. There’s family and business politics, cash flow needs, risk tolerance, creditor protection issues and incapacity concerns. The list goes on and on. It’s my job to craft solutions based on those many issues.

Ruttenberg’s extensive education and experience give him the background to develop effective and complex multi-pronged approaches to legal issues. He received his Bachelors of Science with a double major in accounting and finance from the University of Maryland. He then earned his Juris Doctor with Honors from George Mason University School of Law and his Master of Laws (LLM) in Taxation with distinction from Georgetown University Law Center. Ruttenberg is especially proud of his license as a Certified Public Accountant, putting him into an elite group of lawyers with CPAs.

While his vast education and experience make him a leader tackling intricate legal issues, Ruttenberg says his priority is to keep matters understandable for clients. For instance, when establishing an estate plan, “Clients can be reluctant to confront their own mortality. Why make it more difficult?” asks Ruttenberg. Instead, he sits down and speaks with them one-on-one, in person. There’s no one-size-fits all questionnaire to fill out, no paralegal to contend with first. In fact, it’s one of his favorite parts of his law practice. “A lot of information comes out during a conversation that would not appear on paper. I end up getting a much better sense of who they are and what is important to them.”

The trust that develops is vital because as Ruttenberg admits, solutions often require him going beyond what the client initially requests. No matter how complex someone’s business or personal situation, or how high their net worth, most people consider their situations to be very simple and believe all they need is a will. “Most people have not even considered issues such as estate tax planning, whether an inheritance should be held in trust for children, whether they will be avoiding probate, or whether someone they trust will be able to access their assets if they become incapacitated.” Many of these issues cannot be actualized through a simple will.

Most decisions, whether they address personal or corporate matters, require a broad review of the repercussions, tax or otherwise, and potentially may require a preemptive remedy to deal with foreseeable complications. Ruttenberg is able to explain these fairly complex concepts in a straightforward manner, leaving his clients confident in their decisions. “I like to guide them to the solution instead of just telling them what they need. I want my clients to understand what I am recommending and why.”

Too often, Ruttenberg has seen what happens when these issues aren’t addressed properly. A perfect example is when a divorced person remarries, but fails to update their will. New clients have come to Ruttenberg seeking help after one of those spouses died, mistakenly leaving their estates to their former husbands or wives. “In some cases I’m able to help,” says Ruttenberg. “But it’s imperative to keep your estate plans current with the changes in your life. I make sure that happens.”

Despite his busy practice, Ruttenberg is actively involved in his community. For the past six years he has served as Vice-President of the charity, Devotion To Children, which provides access to high-quality educational and childcare programs for children from low-income families, aged six and under. Ruttenberg also recently finished seven years of service as a Director of the Fairfax Bar Association (FBA), a group consisting of over 2,000 attorneys. During this period, he was also elected president – the youngest in FBA history. Ruttenberg also served as a member of the Board of Directors for the Fairfax Law Foundation.

Ruttenberg is a member of the Bars in Virginia, Maryland, and the District of Columbia.

Dan Ruttenberg can be reached at (703) 790-1900 and dhruttenberg@smolenplevy.com