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

Bar 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

Education

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

Significant Accomplishments

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)

Professional Activities and Experience

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

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