Lewis W. Webb III

    Member • Chair of Estate, Trust & Wealth Transfer
    Office: Norfolk
    Admissions: Virginia


    Lewis is the Chair of the Estate, Trust & Wealth Transfer Group and a member of the Business Taxation Group at Kaufman & Canoles. Lewis represents a number of multi-generational family groups as they seek to thoughtfully transmit values, work ethic, businesses, investments and other tangible and intangible assets to successive generations, both currently alive and as yet unborn. The approach is holistic, seeking to work with the family and their advisors to implement coordinated legal, investment, tax, accounting, insurance and business advice across assets and generations. Consistent focused efforts toward family goals typically produce significant gains over the years, especially when the family group is working toward the same ends. More and more families of significant wealth focus energy on ensuring their monetary assets are in alignment with, and do not undermine crucial intellectual, societal and integrity capital of the family. Oftentimes, charitable giving is used to satisfy and reinforce a multiple of goals and desires. Effectively dealing with family dynamics and issues is a crucial component of the skill sets Lewis brings to the table. Lewis represents clients from the creation of the plan and its implementation, through estate administration and then onto the operation of resulting trusts, foundations and business entities, often serving as a fiduciary.

    Representative Matters

    • Represented client in termination of charitable remainder trust and division of assets between current beneficiaries and charity
    • Created numerous Private Foundations drafted to reflect personal desires of clients
    • Created a number of Charitable Lead Trusts
    • Aided transition of interrelated family of closely-held multi-industry businesses (S corporation, C corporation and LLC) from generation one to generation three
    • Completed multiple estate tax returns and audits involving estates in excess of $50,000,000 each
    • Created numerous GRATs with resulting distribution of significant assets to beneficiaries upon termination
    • Serves as trustee and executor on numerous client matters
    • Coordinated interrelated business succession and estate planning for numerous closely held businesses in the following areas: real estate development and leasing, beverage, auto dealership, importing, seafood, shipyard and dredging, farming, medical, investment management and contracting

    Recognition & Honors

    • Best Lawyers in America, 2005-2024
    • Top Lawyers; CoVaBIZ, 2017-2024
    • Virginia’s Legal Elite; Virginia Business Magazine, 2004-2009, 2011-2023
    • Norfolk Trusts and Estates “Lawyer of the Year”; Best Lawyers in America, 2011, 2016, 2018, 2020, 2024
    • Virginia Super Lawyer; Law & Politics, 2011-2020
    • Fellow, American Bar Foundation, 2013
    • Fellow, Virginia Law Foundation, 2012
    • Editorial Board, Virginia Tax Review
    • Echols Scholar and Sigma Pi Sigma (Physics National Honor Society)


    • American Bar Association; Taxation and Real Property, Probate and Trust Law Sections
    • Virginia State Bar; Former Member Board of Directors, Trust and Estates Section
    • Virginia Bar Association; Trust and Estates Section
    • Norfolk-Portsmouth Bar Association
    • Barry Art Museum; Board of Trustees
    • Access College Foundation; Board of Trustees
    • Eastern Virginia Medical School Foundation; Board of Trustees
    • United Way of South Hampton Roads Foundation; Board of Trustees; Chair of United for Children Project
    • Old Dominion University Educational Foundation; Board of Trustees
    • Tidewater Chapter of the American Red Cross; Former Chapter Chairman
    • Chrysler Museum of Art; Board of Trustees, Chair, 2014-2016
    • Virginia Aquarium & Marine Science Center; Board of Trustees, Co-Chair and Treasurer of 2004–2009 Capital Campaign, Chair of Endowment Committee
    • Business Consortium for Arts Support; Board of Directors, Former Chair of Vision & Advocacy Committee


    • University of Virginia; B.A., 1983
    • University of Virginia School of Law; J.D., 1986

    Press & Publications