McGraw, William J. III
William J. McGraw
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Biography

William McGraw has been an attorney since 1973, and with Dungan & LeFevre since its inception, presently serving as President. He is a Certified Specialist in the area of Estate Planning, Trust and Probate Law by the Ohio State Bar Association and a Fellow of the American College of Trust and Estate Counsel. He is the Past Chair of the Estate Planning, Trust and Probate Council of the Ohio State Bar Association. He has been recognized as one of Ohio's "Super Lawyers" by Cincinnati Magazine, each year since its inception in 2004. He was named one of the top 50 lawyers in the Dayton/Cincinnati area and one of the top 100 Super Lawyers in the entire State of Ohio.

William McGraw handles estate planning, trust, and probate matters ranging from complex estate tax planning to basic will preparation. He helps people avoid probate, does simple and complex trust planning and counsels people regarding powers of attorney, living wills and healthcare powers of attorney. Bill is experienced in the use of Family Limited Partnerships, Limited Liability Companies, Charitable Remainder Trusts, Charitable Lead Trusts, Grantor Retained Annuity Trusts as well as sales to IDGTs (Intentionally Defective Grantor Trusts)

Bill handles a variety of business planning matters including Corporations, Limited Liability Companies, Family Limited Partnerships, and helps owners of businesses in business succession planning.

He has served as an expert witness in trust and estate litigation and is considered one of Ohio's preeminent experts in Trust, Estate Planning, and Probate law.

A 1972 graduate with honors from The Ohio State University College of Law, Bill also serves on the Editorial Board of the Ohio Probate Law Journal, for which he has authored a number of articles. He speaks at estate planning CLE seminars, helping to teach Ohio lawyers estate planning techniques. He was one of the original members of the Joint Banker/Bar Committee which authored and oversaw passage of the Ohio Trust Code. In addition, he has testified on pending legislation before committees of the Ohio Legislature.

Bill and his wife, Donna, have two children, both married, and four grandchildren.

Bar Admission

  • Ohio, 1973
  • U.S. District Court Southern District of Ohio, 1974
  • U.S. Tax Court, 1985

Published Works

  • Trust Drafting for Non-Tax Reasons, PROBATE LAW JOURNAL OF OHIO
  • Are the Contractual Terms and Conditions Governing How the Owner of an IRA Designates a Beneficiary Still Enforceable? (Co-Author James D. Brookshire) PROBATE, LAW JOURNAL OF OHIO (September/October 2013)
  • A Brief Course in Abatement of Legacies: Short on Assets? Who Takes the Hit?, PROBATE LAW JOURNAL OF OHIO (March/April 2013)
  • Lessons for Changing Beneficiaries on IRAs (Co-Author James D. Brookshire) PROBATE, LAW JOURNAL OF OHIO (May/June 2012)
  • Ohio Trust Code Additional Form PROBATE LAW JOURNAL OF OHIO (January/February 2012)
  • UPDATING THE OHIO TRUST CODE, OHIO STATE BAR ASSOCIATION PUBLICATION Author of Chapter 8(a) Additional Forms for Use with the Ohio Trust Code (2012)
  • Going, Going, Gone! Ohio Estate Tax Repealed – What Do We Do Now? PROBATE LAW JOURNAL OF OHIO (July/August 2011)
  • Will the Ohio Sponge Tax Rise From the Ashes? PROBATE LAW JOURNAL OF OHIO, (July/August 2010)
  • Nuggets and Nuances: Ohio Estate Tax Issues, Audits, Tax Apportionment and a Plea, for Reform PROBATE LAW JOURNAL OF OHIO (September/October 2008)
  • OHIO TRUST CODE: PRACTICE TIPS AND FORMS, OHIO STATE BAR ASSOCIATION PUBLICATION Co-Author of Chapter 3, Establishment and Administration of Trust (2008)
  • Ohio Trust Code Office Practice and Forms Checklist PROBATE LAW JOURNAL OF OHIO (May/June 2007)
  • The Simmering Ohio Additional Estate Tax Issue PROBATE LAW JOURNAL OF OHIO (May/June 2007)
  • Ohio Trust Code Office Practice and Forms Checklist PROBATE LAW JOURNAL OF OHIO (November/December 2006)
  • Interest on Sponge Tax Refunds? ODT Says No PROBATE LAW JOURNAL OF OHIO (November/December 2005)
  • Ohio Additional Estate Tax: Legislative or Judicial Solution? PROBATE LAW JOURNAL OF OHIO (May/June 2004)
  • Ohio Probate Law Journal - A Practitioner’s Road Map for Contesting the Ohio Additional Estate Tax PROBATE LAW JOURNAL OF OHIO (November/December 2003)
  • Continuing Decedent’s Business After Death PROBATE LAW JOURNAL OF OHIO (May/June 2002)
  • Termination of Small Trusts PROBATE LAW JOURNAL OF OHIO (May/June 2002)
  • Uniform Trust Code - Article 10 Liability of Trustees and Rights of Persons Dealing with Trustee PROBATE LAW JOURNAL OF OHIO (March/April 2001)

Honors

  • Recognized as one of Ohio’s “Super Lawyers” by Cincinnati Magazine
  • Named as one of the Top 50 Lawyers in the Dayton/Cincinnati area
  • Named as one of the Top 100 Super Lawyers in the State of Ohio
  • Elected Fellow, American College of Trust and Estate Counsel, 2002
  • Elected Fellow, Ohio State Bar Foundation, 1992

Classes & Seminars

  • Editorial Board of the Ohio Probate Law Journal
  • Miami County YMCA “Estate Planning Overview”, August 23, 2006
  • Troy Kiwanis Club “Estate Planning Check-up and Recent, April 13, 2005
  • Edison Community College “Estate Planning for the Family Business the Executive Forum”, January 23, 2005
  • Troy Chamber of Commerce “Succession Planning for the Small Business Owner”, August 2, 2001
  • Troy Kiwanis Club “Basics of Estate Planning”, June 13, 2001
  • Piqua YWCA “Estate Planning-Death, Dying, Incapacity and Remarriage”, April 18, 2000
  • Dayton Bar Association Corporate Counsel Committee “I’m Late! I’m Late! For a Very Important Date! Personal Estate Planning for Corporate Counsel”, February 11, 1998
  • Ginghamsburg United Methodist Church “Estate Planning Concepts”, October 26, 1997
  • Third Savings and Loan Company “Who do you Trust (Use of Trusts in Estate Planning)”, February 4, 1997
  • Life Underwriters Association “Overview of Estate Planning Process”, November 15, 1995
  • Troy Area Chamber of Commerce Small Business Council “Estate Planning for the Family Business”, May 18, 1995
  • Troy Senior Citizens “Reducing Costs on Death Including the use of Revocable Living Trusts”, June 15, 1994 & September 28, 1994
  • Murray Wells Wendeln and Nolan CPAs Tax Planning Seminar “Current Estate Planning Issues, Overview, Developments and Planning Techniques”
  • Merrill Lynch Pierce Fenner & Smith “Estate Planning”, October 20, 1991
  • Troy Area Chamber of Commerce “Estate, Trust, and Tax Planning”, October 22, 1987
  • Ohio State Bar Association CLE, Marvin Pliskin Annual Advanced Estate Planning Seminar, “Trust Drafting for Non-Tax Purposes”, September, 2013
  • Ohio State Bar Association Convention, Senior Lawyers Presentation – Masters of the Bar CLE “What Attorneys Should Know About Estate and Trust Planning for Themselves and the Future of Their Law Practices”, May, 2013
  • Darke County Bar Association “Ohio Uniform Power of Attorney Act”, March, 2013
  • Ohio State Bar Association “The Ohio Uniform Power of Attorney Act”, October, 2012
  • Edison Community College Foundation Estate Planning Seminar “Ohio Legislative Update”, October, 2012
  • Ohio State Bar Association CLE, Updating the Ohio Trust Code – Modification and Termination of Trusts Panel Discussion Topic “Full Court Proceeding and Order”, March, 2012
  • Ohio State Bar Association Convention – Masters at the Bar CLE “What Attorneys Should Know About Estate and Trust Planning for Themselves and the Future of their Law Practices”, May, 2011
  • Ohio State Bar Association (Satellite telecast to 8 locations in the state) – “Ohio Trust Code Practice Tips and Form”, June, 2008
  • Ohio State Bar Association Annual Convention “Ohio Estate Tax Nuggets, Nuances and Planning Opportunities”, May, 2008
  • Darke County Bar Association “Ohio Trust Code Office Practice and Procedures”, November, 2007
  • Miami County Bar Association “Ohio Trust Code - Office Practice and Procedures”, April, 2007
  • Ohio ACTEC Meeting Cincinnati, Ohio “Ohio Trust Code Office Practice and Procedures”, April, 2007
  • Cleveland Tax Institute “Ohio Trust Code Office Practice and Forms Outline”, October, 2006
  • Ohio State Bar Association, Cincinnati and Toledo, Ohio Trust Code Seminar “Revocable Trusts”, August, 2006
  • Ohio State Bar Association Marvin Pliskin Advanced Probate Seminar, “Simmering Ohio Additional Estate Tax Issue and Legislative Update”, September, 2004
  • Troy Foundation (Co-Presented with Prof. Christopher R. Hoyt) “Planning with a Disappearing Estate Tax and Selected Ohio Estate Tax Issues/Legislative and Case Law Update”, December, 2003
  • Ohio ACTEC Meeting “Ohio Additional Estate Tax Issues”, October, 2003
  • Miami County Bar Association “Probate Seminar”, October, 2002
  • Ohio State Bar Association “Problems in Probate and Case Law and Legislative Update”, May, 2002
  • Ohio State Bar Association Advanced Probate Seminar “Ohio Estate Tax Issues”, September, 2001
  • Probate Committee of the Miami County Bar Association “Income Taxation of Estates”, February, 1999
  • Probate Committee of the Miami County Bar Association “One Potato, Two Potato, Three Potato Four What do I need a Court Accounting For?”, November, 1992

Past Positions

  • Shareholder and President, Dungan, McGraw & Kappers 1980 - 1991
  • Partner, Dungan & McGraw 1976 - 1980
  • Associate, J. Cameron Dungan 1973 - 1976

Professional Associations

  • American College of Trust and Estate Counsel, Fellow
  • Estate Planning, Trust and Probate Council, Ohio State Bar Association, Immediate Past Chair
  • Miami County Bar Association, President
  • Ohio State Bar Association, Treasurer 2003-2005, Secretary 2005-2007, Vice Chair 2007-2009, Present
  • Ohio Trust Code Joint Bankers/Bar Committee
  • Asset Protection and Legacy
  • Trust Decanting Legislation Committee
  • Ohio House of Representatives Judiciary and Ethics
  • Ohio Senate Civil Justice Committee

Certified Legal Specialties

  • Board Certified Specialist in Estate Planning, Trust & Probate Law, Ohio State Bar Association

Current Employment Position

  • Shareholder and President

Practice Areas:

  • Real Estate Purchase Agreements
  • Estate Planning
  • Real Estate Law & Title Insurance
  • Medicaid Planning
  • Mergers and Acquisitions
  • Corporation, Limited Liability Company, and Partnership Formation

Education

  • The Ohio State University College of Law, Columbus, Ohio
    • J.D. - 1972
    • Honors: cum laude
  • Ohio University, Athens, Ohio
    • B.A. - 1970
    • Honors: cum laude