James D. Fife Esq.


Location: Arlington, Virginia
Phone: (703) 536-9013
Fax: (703) 536-9015
Email: Jdfife17@gmail.com

Areas of Practice

Bar Admissions

Virginia, 1981
District of Columbia, 1993


  • George Washington University National Law Center, Washington, District of Columbia
    LL.M. in Taxation – 1989
  • College of William and Mary School of Law, Williamsburg, Virginia
    J.D. – 1981
  • University of Virginia
    B.A. – 1978
    Honors: With Distinction

Published Articles

“Increased Flexibility for 401(k) and 401(m) Plans in Final Regs.”
20 Taxation for Lawyers 156 (1991) and 47 Taxation for Accountants 293 (1991)

“Structuring Buy-Sell Agreements to Fix Estate Tax Value”
22 Estate Planning 69, 1995

“Minimizing Application of Section 2704 in the Estate Tax Valuation of a General Partner’s Family Limited Partnership Interests” (Co-Author)
20 Tax Management Estates, Gifts and Trusts Journal 127, 1995

“The Family Limited Partnership: A Tool for Insulating Assets-Part 1 and Part 2″
Journal of Asset Protection No. 1, 22 and No. 2, 31, 1995

“Structuring Family Limited Partnerships for Gift Tax Annual Exclusion Planning”
3 Journal of Asset Protection Planning No. 5, 23, 1998

Speaking Engagements

  • “Family Limited Partnerships and Family Limited Liability Companies: Estate And Gift Tax Issues” (Seminar on Estate Planning Techniques In Virginia)
  • “The Estate’s Timetable – Time Is Of The Essence” and “Examining The Guidelines Of Fiduciary Responsibilities And Liabilities” (Seminar: “Probate: Beyond The Basics”)
  • “Filing The Inventory” “Spouses Elective Shares” and “Closing The Estate” (Seminar: “The Probate Process From Start to Finish in Virginia”)
  • “Asset Protection for Family Limited Partnerships” (Seminar: Asset Protection Planning in Washington, DC)
  • “Transfer Tax Planning for Family Limited Partnerships and Family Limited Liability Companies” (Conference sponsored by Northern Chapter of Virginia Society of CPAs)

Professional Associations and Memberships

  • Virginia State Bar, Trusts and Estates Section, Member
  • Arlington County Bar Association, Business Law Section, Co-Chairman, 1998 – 2001
  • Northern Virginia Estate Planning Council