David S. Lionberger

"I am honored to have long and trusting relationships with clients that continue to build and expand with the development of their businesses over time."

Dave’s practice focuses on taxation and business planning, tax credit transactions, trusts and estates, and mergers and acquisitions. He represents clients ranging from professional dental, medical and services practices to multiple real estate development, investment and construction-related businesses, including a variety of closely-held growth and middle market companies .

Specific areas of Dave’s practice include real estate tax and credit transactions (including a specialty in structuring historic, new-markets, conservation, qualified opportunity zone, and  low-income housing credit partnerships and transactions), dental and professional practice structuring, acquisition and transitions, mergers and acquisitions, business succession and planning including executive compensation planning, and trust and estate planning.  

An active thought leader, Dave frequently writes and addresses audiences on areas related to his practice, including: New Market and historic tax credits; enterprise zone grant benefits; conservation easements, deductions and credits; tax credits, grants and other incentives for real estate development; tax advantages and considerations using LLCs; 409A changes to nonqualified deferred compensation plans; charitable deductions in connection with volunteer activities; 1031 exchanges, reverse exchanges, TIC exchanges and exchanges involving related parties; choice of entity for dental practices; family and business planning issues, succession and preservation issues for Virginia landowners; state and local tax issues; advanced sales and use taxes; and multistate taxation.

Named "Lawyer of the Year" for Closely Held Companies and Family Business Law, Best Lawyers in America, 2025

Best Lawyers in America® for Closely Held Companies and Family Businesses Law, and Tax Law, 2022 - 2025

Best Lawyers in America® for Corporate Law, 2024 - 2025

Named to "Legal Elite," (Taxes/Estates/Trusts), Virginia Business, 2007 - 2008, 2010 - 2011, 2013 - 2014, 2016 - 2022, 2024

Virginia Super Lawyers, Tax, 2012 - 2014