Pub. 2 2011 Issue 3

Should you require more information, please feel free to contact the authors, Sandra M. Murphy at (304) 347-1131 or via e-mail at smurphy @bowlesrice.com , or Amy J. Tawney at (304) 347-1123 or via e-mail at atawney@bowlesrice.com. Ms. Murphy and Ms. Tawney are partners in Bowles Rice McDavid Graff & Love LLP specializing in banking and commercial law. Bowles Rice McDavid Graff & Love LLP is general counsel to the West Virginia Bankers Association.