Thomas D. Yates

Partner

Phone: (703) 896-1160   |  Email: tyates@ychlaw.com  |  Business Card: VCF

Practice Areas

Estate Planning, Probate & Estate Administration, Business Formation & SuccessionDisputes, Expert Testimony, Taxation

Tom’s practice concentrates on sophisticated estate planning and the administration of complex estates and trusts. Tom formerly served on the Board of the Trusts & Estates Section of the Virginia State Bar, and he is currently a member of the Legislative Committee of the Virginia Bar Association Trusts & Estates Section. He has been honored by his peers as a member of the Legal Elite by Virginia Business magazine, as a Virginia Super Lawyer, and as a Best Lawyer in America in the area of Trusts & Estates. He is a fellow of The American College of Trust and Estate Counsel.

Tom handles the following types of matters, among others:

  • the design and preparation of estate plans including planning to avoid probate and to minimize estate and gift taxation
  • the administration of trusts and estates including probate of wills and filings with Commissioner of Accounts
  • federal estate tax audits
  • the preparation and review of estate income and trust income tax returns
  • the modification and termination of irrevocable trusts
  • disputes over trusts and estates
  • spousal claims in estates
  • business succession planning
  • planning for charitable giving

Tom has spoken at numerous continuing legal education seminars for Virginia Continuing Legal Education, the Fairfax Bar Association, and the Arlington Bar Association on various topics concerning estate planning and estate and trust administration.

Best way to contact Tom

Call the office at (703) 896-1160 and speak to Tom, or speak to his assistant, Lisa, about an appointment.


Bar Admissions

  • VA 1996

Education

  • George Mason University, J.D., 1995
  • University of Virginia; B.A., 1991

Recent Articles

  • Maximizing the Basis of Difficult-to-Value Assets in Non-Taxable Estates Without Getting Into Trouble, Virginia State Bar Trusts and Estate Section Newsletter, Spring 2015 (Co-Author).
  • Wills & Revocable Trusts: Functional Equivalents, Construed Differently, Virginia State Bar Trusts and Estate Section Newsletter, Summer 2016 (Co-author).

Speaking Engagements

  • Virginia Developments in Estate Planning and Administration, Presentation at the 29 – 34 Va. CLE Ann. Tr. & Est. Seminar (2011 – 2015).
  • Basic Estate Planning and Trust Administration”, Va. CLE Bridge the Gap Seminar (1998-2011).
  • Filing with the Commissioner of Accounts: What Lawyers Need to Know, Va. CLE Death and Taxes: Putting It All Together Presentation (November 2008).
  • Practical Aspects of Preparing the Final Individual Income Tax Return, Va. CLE Death and Taxes: Putting It All Together Presentation (November 2008).
  • Ethics in Representing Fiduciaries and Beneficiaries, Presentation at the Va. CLE Ann. Tr. & Est. Seminar (2015).
  • Roadmap for Administering Revocable Trusts after Settlor’s Death, Presentation at the Va. CLE Trust Administration Seminar (2008).
  • Trusts and Estate Ethics Panel Discussion, Presentation at the Va. CLE Trust Administration Seminar (2008).
  • Question and Answer Panel, Presentation at the Va. CLE Trust Administration Seminar (2008).
  • Divorce and Family Law Consideration for Estate Planning Attorneys, Presentation at the 24th Va. CLE Ann. Tr. & Est. Seminar (2005).
  • Practical Ethical Considerations for the Trusts and Estates Lawyer, Presentation at the 23th Va. CLE Ann. Tr. & Est. Seminar (2004).
  • Premarital Agreements, Presentation at the 22th Va. CLE Ann. Tr. & Est. Seminar (2003).
  • Non-Tax Estate Planning Issues, Presentation at the 22th Va. CLE Ann. Tr. & Est. Seminar (2003).
  • Estate Planning for the Dying Client: Threshold Issues, Presentation at the Va. CLE Intermediate Estate Planning Seminar (2001).
  • Gift Planning, Presentation at the Va. CLE Intermediate Estate Planning Seminar (2000).
  • Fiduciary Income Taxation, Presentation at the 18th Va. CLE Ann. Tr. & Est. Seminar (1999).
  • Disclaimers, GRATs & QPRTS, Presentation at the Va. CLE Intermediate Estate Planning Seminar (1999).
  • Practical Considerations for Estate Planning and Estate Administration in Context of Pre-Marital Agreements, CLE Presentation, Fairfax Bar Association, (September, 2016) (Author and Lecturer).
  • Virginia Legislative Update, CLE Presentation, Fairfax Bar Association, (May, 2008) (Lecturer).
  • Virginia Estate Tax, CLE Presentation, Fairfax Bar Association, (January, 2004) (Lecturer).
  • Estate Administration in Fairfax County, CLE Presentation, Fairfax Bar Association, (September, 1999) (Co-author and Lecturer).
  • Preparation of Estate Tax Returns, CLE Presentation, Fairfax Bar Association, (March, 1999) (Co-author and Lecturer).
  • Virginia’s New Augmented Estates System, CLE Presentation, Arlington Bar Association, (January, 2017) (Co-author and Lecturer).
  • Augmented Estate, Arlington Bar Association, (February, 2001) (Co-author and Lecturer).
  • Virginia’s New Augmented Estates System, CLE Presentation, McLean Estate Planning Council, (February, 2017) (Co-author and Lecturer).

Memberships

  • Fairfax Bar Association, Wills and Trusts Section
  • Northern Virginia Estate Planning Council
  • Virginia Bar Association, Wills, Trusts & Estates Section and Board of Governors (2002-2008).
  • Virginia State Bar, Wills and Trusts Section (former Member of Board of Governors, 2002 – 2008).
  • Commissioner of Accounts Evaluation Group – Assisted in Preparation of Report to Fairfax County Circuit Court Judges (2005).
  • Fairfax City Rotary (1998 to present)(former Board member, Rotarian of the Year 2003, Paul Harris Fellow).
  • Falls Church Anglican Church (Vice Chancellor, member of real estate board).
  • Fellow, American College of Trust and Estate Counsel.