Ray Keener III | Estate Planning

Ray Keener Law

Ray Keener III | Ray Keener Law

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Firm Summary

Contract Hearing Examiner, West Virginia Consolidated Public Retirement Board, (2014-present);

Contract Hearing Examiner, West Virginia Department of Health and Human Services, Office of Health Facility Licensure and Certification, Charleston, WV (2008 to present)

Kanawha County Fiduciary Supervisor/Assistant Kanawha County Attorney, Charleston, WV

(March 2003 to 2013)

Provides general legal counsel to three member Kanawha County Commission
Supervises a staff of five (5) individuals and provides general advice and guidance to all members of staff
Provides legal representation to other branches of the Kanawha County Commission including, but not limited to, the Kanawha County Planning Commission
Provides advice and guidance regarding legislative bill drafting
Provides general assistance and counsel to the County Manager regarding employee relations
Provides legal advice with respect to complex issues relating to estate and gift taxation
Private Law Practice; Raymond Keener, III, Attorney At Law; Charleston, WV

(January 1998 to Present)

General practice of law with an emphasis on state and local taxation; Criminal law; Domestic Relations; and general business litigation.
Preparing for and taking civil depositions
Civil and criminal trial preparation
General Counsel, Kanawha County Emergency Ambulance Authority, 1993- present;
General Counsel, Town of East Bank
General Counsel, Town of Belle
Contract Hearing Examiner, West Virginia State Tax Department, Charleston, WV

(January 2001 through 2001)

Authored over five hundred (500) opinions
Opinions dealt with complex tax issues relating to federal/state retirement issues
Rendering of opinions required the ability to take testimony and to be able to understand complex tax and financial documentation
Contract Hearing Examiner, Workers Compensation Division, Office of Judges, Charleston, WV

(January 1998 through 2003)

Authored over five thousand (5,000) opinions
Opinions dealt with complex issues ranging from permanent partial disability payments, medical payments, and opening and closing issues
Rendering of the opinions required the ability to be able to read complex medical and financial documentation and to be able to interpret legal pleadings
Finance Committee Counsel, West Virginia Senate, Charleston, WV

(January 1995 to April 1995) and (January 1996 to April 1996)

Drafted summaries of bills for presentation to Committee members
Conducted legal research regarding tax and finance issues
Provided counsel and advice to Committee Chair
Provided counsel and advice to individual Committee members
Worked on special research projects assigned by Committee Chair
Provided counsel and advice to pensions committee
Private Law Practice, Billheimer & Keener, L.C. — Partner, Montgomery, WV

(January 1995 to January 1998)

General practice with extensive work in estate taxation
Other areas of practice included workers compensation, domestic relations, criminal law, and personal injury
Provided general tax planning and advice
Private Law Practice, King Betts & Allen — Associate, Charleston, WV

(June 1990 to January 1995)

General practice with extensive work in estate taxation
Partnership and business tax litigation
Criminal tax fraud defense
Provided general tax planning and advice
Senior Staff Counsel, West Virginia Public Service Commission

(September 1985 to August 1989)

Appellate work with West Virginia Supreme Court of Appeals
Senior Counsel assigned to handle complex electricity rate cases
Assigned the task of preparing/reviewing proposed legislation
Senior Staff Counsel, West Virginia State Tax Department, Inheritance & Estate Tax Division

(August 1982 to September 1985)

Audited and Reviewed Inheritance & Estate Tax Returns
Reviewed appeals and prepared responses on behalf of Department
Conducted legal research on appropriate issues relating to audit
Prepared and argued appeals with respect to audit filings
Education

Georgetown University
LL.M., Master of Laws – 1990
Major: Taxation
West Virginia University
Doctor of Jurisprudence – 1982
West Virginia University
B.S. – 1979
Published Works

Capehart, Robin C., and Keener, Raymond, (2008) The State Taxation of Interstate Commerce in a Textualist World, State Tax Notes, Volume 49, pp 607-613.
Capehart, Robin C., and Keener, Raymond, (2011) The Interstate Taxation of Property, State Tax Notes, Volume 59, 551-554.
Agesa, Jaqueline, Agesa, Richard, U, and Keener, Raymond, (2012) Racial Wage Discrimination and Personal Tax Implications in Post-Apartheid South Africa, Franklin Journal of International Diversity, Volume 2, pp 32-45.
Keener, Raymond, and Sikula, Andrew, (2012) Case Developments Du Jour In Title IX, Franklin Business & Law Review Journal, Volume 2, pp 45-66.
Capehart, Robin C., and Keener, Raymond (accepted for publication) Entrepreneurial Education as a Public Policy, Public Policy Quarterly.
Community Involvement
Member, West Virginia House of Delegates, 2000-2002
Member, West Virginia House of Delegates Committee on Pensions, 2000-2002
Member, West Virginia House of Delegates Committee on Industry & Labor, 2000-2002
Professional Associations

Member – West Virginia State Bar and Kanawha County Bar Associations
Member – West Virginia State Bar Committee on Probate Practice
Member – Beta Alpha Psi (National Honorary Fraternity) Fall 1979
Member – West Virginia Society CPAs
Organizational Memberships

Kanawha City Lions Club, President, Charleston, WV (2005)
Rotary International, Charleston, WV
Charleston Lodge No. 20, A.F. & A.M., Charleston, WV
Ancient and Accepted Scottish Rite of Freemasonry, SJ, USA, Charleston, WV
Beni Kedem Shrine, Charleston, WV
Commandry of Knights Templar, Charleston, WV
Mountaineer Athletic Club, West Virginia University, Morgantown, WV, 1990 – present