Contact Information:

17 West Gay Street, Suite 200
West Chester, PA 19380

Phone: 610.692.1371
tclaypoole@utbf.com

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Theodore F. Claypoole

Theo Claypoole chairs the firm’s Business Practice Group. Theo represents companies of all sizes in all stages of development ranging from formation, financing, mergers and acquisitions, to corporate governance and day-to-day general business and operational matters. His clients are involved in a wide variety of industries, a sampling of which includes commercial and residential real estate, automotive, industrial/manufacturing and financial services.

A lawyer, business professional, deal maker and dedicated team player, Theo’s unwavering commitment to his client’s goals aid him in protecting their interests while advising on the risks inherent in any given deal. Theo is particularly well-versed in all areas of real estate law and development, particularly because practically every commercial transaction involves a real property component of some kind. If there is a way to make a deal work, Theo will find it and serve as a catalyst to bringing parties together to a successful closing. An innate “people person,” Theo truly enjoys getting to know and helping his clients achieve their goals. His calming presence, active listening skill and ability to problem solve throughout the negotiation process aid him in consistently closing transactions valued into the tens of millions of dollars.

A Main Line Today magazine “Top Lawyer” over multiple years, Theo has also been recognized as a leading attorney by Suburban Life magazine. Notably, Theo maintains a preeminent “AV” rating from Martindale-Hubbell, recognizing his superior legal ability as judged by his peers. A Pennsylvania Super Lawyers “Rising Star” from 2010 through 2013, Theo was also deemed a “Lawyer on the Fast Track” by the Legal Intelligencer in 2010.

Dedicated to the community in which he lives and works, Theo presently serves as a board member of the Housing Authority of the County of Chester.

Practice Areas

Education

  • Villanova University School of Law, J.D. (1998)
  • Villanova University School of Law, LL.M., Taxation (2003)
  • Shippensburg University of Pennsylvania (1995)
    • B.A., Sociology
    • Minor, Philosophy
    • Member, Shippensburg Rugby Club

Admissions

  • Supreme Court of Pennsylvania (1998)
  • United States District Court, Eastern District of Pennsylvania (2000)
  • United States Court of Appeals, Third Circuit (2000)
  • United States Tax Court (2000)
  • United States Supreme Court (2002)

Memberships

  • Chester County Bar Association
    • Business Law Section
    • Historical Committee Member
  • Chester County Commercial Industrial Investment Council
  • Home Builders Association of Chester and Delaware Counties
  • National Home Builders Association
    • Legal Action Committee Member
  • Pennsylvania Bar Association
    • Business Law Section
    • Charitable Organizations Committee
    • LLC Standard Forms Task Force (2008-2009)
    • Real Property, Probate and Trust Law Section
      • Real Estate Section Assistant Editor for the Real Property, Probate and Trust Law Newsletter
  • Pennsylvania Builders Association
    • Bylaws Committee Member
  • Western Chester County Chamber of Commerce
    • Board Member (2009 – 2014)
    • Government Affairs Committee

Latest From Theodore Claypoole

17

May

Sixteen Unruh Turner Burke & Frees Attorneys Selected To The 2024 Pennsylvania Super Lawyers List

Unruh Turner Burke & Frees is proud to announce that eleven firm attorneys have been selected to the 2024 Super Lawyers list and five firm attorneys have been selected to the 2024 Pennsylvania Rising Stars list. Super Lawyers, part of Thomson Reuters, is a rating service of outstanding lawyers from more than 70 practice areas …

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9

Jan

Unruh Turner Burke & Frees Associate Matthew Korenoski Authors Key Article On Real Property Case Law Updates And Legislation

UNRUH TURNER BURKE & FREES is proud to announce that Matthew Korenoski, an associate at the firm, has recently authored an article in the Pennsylvania Bar Association (PBA) Real Property, Probate & Trust Law Section Newsletter. The article “Real Property Case Law and Legislative Update” provides a comprehensive overview of recent legislative changes and important …

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17

Aug

13 Unruh Turner Burke & Frees Lawyers Recognized In The 2024 Editions Of The Best Lawyers In America® And The Best Lawyers In America: Ones To Watch®

Unruh Turner Burke & Frees is proud to have ten lawyers recognized in The Best Lawyers in America® and three in The Best Lawyers: Ones to Watch® in America 2024 editions. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence.

Best Lawyers recognitions are compiled …

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7

Aug

Fourteen Unruh Turner Burke & Frees Attorneys Named to Main Line Today’s 2023 Top Lawyers List

We are pleased to announce that fourteen Unruh Turner Burke & Frees attorneys have been recognized on Main Line Today’s distinguished “2023 Top Lawyers” list!

Main Line Today, a prominent regional magazine spotlighting the essence of Philadelphia’s western suburbs, annually curates this prestigious list featuring outstanding legal professionals. The selection process involves nominations from peers …

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21

Jul

Every Attorney At Unruh Turner Burke & Frees Named To The Daily Local News 2023 Top Lawyers List For The Second Consecutive Year

Daily Local News readers voted for Chester County’s Top Lawyers in the annual Top Lawyers Readers’ Choice Poll earlier this year. Readers voted online for their favorite lawyers in various practice areas.

This is the second year that every lawyer at the firm has been recognized and the third consecutive year that firm attorneys have …

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19

May

Fifteen Attorneys at Unruh Turner Burke & Frees Recognized by Pennsylvania Super Lawyers® for 2023

Unruh Turner Burke & Frees (“UTBF”) is pleased to announce that eleven attorneys have been selected to the 2023 Pennsylvania Super Lawyers list and four firm attorneys have been selected to the 2023 Pennsylvania Rising Stars list. Super Lawyers, part of Thomson Reuters, is a rating service of outstanding lawyers from more than 70 practice …

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28

Nov

UTBF Receives National Ranking for Land Use and Zoning Law by U.S. News & World Report’s 2023 Best Lawyers® “Best Law Firms in America”, and Ranks Regionally in Multiple Practice Areas

Unruh Turner Burke & Frees (UTBF) was honored to be named among U.S. News & World Report’s Best Lawyers ® “Best Law Firms in America” again for 2023. The firm earned a National “Tier 1” ranking in Land Use and Zoning Law for the second year in a row; a Metropolitan “Tier 1” ranking for Philadelphia …

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31

Aug

Eleven UTBF Attorneys Recognized By Best Lawyers In America®

Unruh Turner Burke & Frees (UTBF) is pleased to announce that eleven UTBF attorneys have been recognized in the 2023 Edition of The Best Lawyers in America® and Best Lawyers: Ones to Watch™.

For more than 40 years, Best Lawyers has been recognized as a reliable and unbiased resource to identify top legal professionals. …

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12

Aug

Fourteen Attorneys at Unruh Turner Burke & Frees Named to “2022 Top Lawyers” List by Main Line Today Magazine

Unruh Turner Burke & Frees is honored to have fourteen attorneys named to Main Line Today’s “2022 Top Lawyers” list. Each year Main Line Today publishes a list of “Top Lawyers” in the region. Attorneys are nominated by their peers and vetted through the magazine’s editorial process. Main Line Today is a regional magazine focusing …

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25

Jul

Every Attorney at Unruh Turner Burke & Frees Receives the Daily Local 2022 Top Lawyers Reader’s Choice Award

Chester County has voted and the results are in. Every attorney at Unruh Turner Burke & Frees (UTBF), one of Chester County, Pennsylvania’s largest law firms, has been voted a Top Lawyer for 2022 by Daily Local readers. Unruh Turner Burke & Frees’ attorneys were recognized in the following practice areas:

Brian D. Boreman

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10

Nov

UTBF Listed Among U.S. News & World Report’s 2022 Best Lawyers® “Best Law Firms in America”

Unruh Turner Burke & Frees (UTBF) was honored to be named among U.S. News & World Report’s Best Lawyers ® “Best Law Firms in America” again for 2022. The firm earned a National “Tier 1” ranking in Land Use and Zoning Law; a Metropolitan “Tier 1” ranking for Philadelphia in three practice areas: Land Use …

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9

Sep

UTBF Attorneys Recognized By Best Lawyers In America®

WEST CHESTER, PA ─ Unruh Turner Burke & Frees (UTBF) is pleased to announce that ten UTBF attorneys have been recognized by Best Lawyers in America.

In the area of Real Estate Law, partners William J. Burke, III, Theodore F. Claypoole and Donald C. Turner were named to the Best Lawyers …

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30

Jul

Main Line Today Magazine Recognizes 13 Unruh Turner Burke & Frees Attorneys as “Top Lawyers” in 2021

Unruh Turner Burke & Frees is honored to once again have multiple attorneys named to the annual “Top Lawyers” list by Main Line Today magazine. Main Line Today is a regional magazine focusing on the communities, traditions and lifestyles of Philadelphia’s western suburbs. Attorneys are nominated by their peers and vetted through the magazine’s editorial …

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16

Jul

Twenty UTBF Attorneys Named Best Lawyers in Chester County by the Daily Local News Readers Choice

Unruh Turner Burke & Frees is honored to have twenty attorneys named to the Daily Local News 2021 Best Lawyers Readers Choice list. UTBF attorneys recognized are:

Brian D. Boreman was selected in Labor & Employment and Employment Discrimination William J. Burke, III was selected in Real Estate Theodore F. Claypoole was …

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15

Feb

Pennsylvania Decennial Reporting

In order for an entity (business or non-profit corporation, limited liability company, limited partnership, or limited liability partnership) to retain the exclusive use of its name in Pennsylvania, it is required to file a decennial report during 2021 unless it is not required to do so. A decennial report is a report of an …

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23

Dec

UTBF Listed Among U.S. News & World Report’s 2021 Best Lawyers “Best Law Firms In America”

Unruh Turner Burke & Frees (UTBF) was named among U.S. News & World Report’s Best Lawyers “Best Law Firms in America” for 2021. The firm earned a Metropolitan “Tier 1” ranking for Philadelphia in Land Use and Zoning Law; a National “Tier 2” ranking in Land Use and Zoning Law; and a Metropolitan “Tier 3” …

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3

Sep

Seven UTBF Attorneys Recognized By Best Lawyers in America

Unruh Turner Burke & Frees (UTBF) is pleased to announce that six of our partners are listed among 2021’s Best Lawyers in America®. This year’s honorees include William J. Burke, III and Theodore F. Claypoole for Real Estate Law, David M. Frees, III for Trusts and Estates, Amanda J. Sundquist and …

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31

Jul

Fifteen Attorneys at UTBF Named Top Lawyers by Main Line Today Magazine

We are proud to announce that fifteen attorneys at Unruh Turner Burke & Frees were named to the 2020 “Top Lawyers” list by Main Line Today magazine. Main Line Today is a regional magazine focusing on the communities, traditions and lifestyles of Philadelphia’s western suburbs. Attorneys are nominated by their peers and vetted through …

READ MORE

29

Jun

Andrew D.H. Rau and UTBF Attorneys Lead Avon Grove School District through Land Use Process for New Avon Grove High School

UTBF’s Andrew D.H. Rau was pleased to participate in the June 24th groundbreaking for the new Avon Grove High School, set to be built upon the “Jennersville Campus” site located in Penn Township, Chester County, Pennsylvania. As Avon Grove’s solicitor, Andy worked with the school board, administration and development team in leading Avon Grove …

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16

Mar

Is the Coronavirus a Force Majeure Event?

As the Coronavirus (COVID-19) spreads, businesses will be affected in many ways. If a business cannot operate as a result of a government-ordered closure, a number of its employees are quarantined or hospitalized, or materials cannot be obtained as a result of the virus, then the affected business may have a difficult time meeting its …

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23

Jul

Every Partner at UTBF Named a Top Lawyer by Main Line Today Magazine

For the second year in a row, every partner at Unruh Turner Burke & Frees was named to the 2019 “Top Lawyers” list by Main Line Today magazine. Attorneys are nominated by their peers and vetted through the magazine’s editorial process. Sixteen attorneys at the firm, including all partners, were named to the list in …

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6

Feb

Qualified Opportunity Zones in Southeastern Pennsylvania

The Tax Cuts and Jobs Act of 2017 included a new Federal income tax incentive for investing in a qualified opportunity fund (a “QO Fund”). For a brief overview of the tax benefits in investing in a QO Fund, see Substantial Tax Benefits in Investing in Qualified Opportunity Funds. A QO Fund …

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30

Jan

Theodore F. Claypoole Re-elected Treasurer Of Chester County Housing Authority

WEST CHESTER, PA, January 29, 2019 ─ Theodore F. Claypoole was re-elected as Treasurer of the Housing Authority of the County of Chester on January 22, 2019. Mr. Claypoole currently serves as a member of the Board of Commissioners of the Housing Authority, which was established in 1963 to meet the housing needs of …

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7

Jan

Substantial Tax Benefits in Investing in Qualified Opportunity Funds

The Tax Cuts and Jobs Act of 2017 included a new Federal income tax incentive for investing in a qualified opportunity fund (a “QO Fund”) codified at Internal Revenue Code section 1400Z. This new incentive allows a taxpayer to defer capital gain that is invested by the taxpayer in a QO Fund within the …

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27

Jul

Every Partner at UTBF Named a 2018 Top Lawyer

The results are in…

Every partner in our firm was named among the 2018 “Top Lawyers”

We are pleased to announce that 16 attorneys at Unruh Turner Burke & Frees, including all partners, are named to Main Line Today’s “Top Lawyers” list for 2018.

Alternative Dispute Resolution Stephen P. Lagoy*

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16

May

Theodore F. Claypoole Recognized by the Chester County Commercial Industrial Investment Council

Theodore F. Claypoole along with Tom Taylor and Eric McCurdy, Brite Realty Services, Chuck Swope, Swope Lees Commercial R.E., Neil Liebman, Bernardon, Gary Smith, Chester County Economic Development Council, Scott Smith, EnviroSure, Inc., and Rich Mazei, Land Services, USA, received the 2017 Best Collaboration of Chester County Commercial Industrial Investment Council (CII Council) Members …

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19

Mar

Theodore F. Claypoole Elected Treasurer of Chester County Housing Authority

Theodore F. Claypoole was recently elected as Treasurer of the Housing Authority of the County of Chester. Mr. Claypoole currently serves as a member of the Board of Commissioners of the Housing Authority, which was established in 1963 to meet the housing needs of low and very low income residents of Chester County, Pennsylvania. …

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21

Apr

UTBF Sponsors the CII Council Annual Meeting

Unruh Turner Burke & Frees was proud to sponsor the Annual Meeting and Luncheon of the Chester County Commercial Industrial Investment Council (“CII Council”) held Thursday, April 20th at the Chester Valley Country Club in Malvern. The CII Council is a not-for-profit membership organization for professionals involved in commercial and industrial real estate in Chester …

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7

Apr

UTBF Partner Attend Western Chester County Chamber of Commerce Luncheon

Partner Theo Claypoole attended the Western Chester County Chamber of Commerce’s annual Municipal Update Luncheon on March 24th. The Update is attended by municipal and other elected officials covering western Chester County, to discuss growth in their municipalities and the surrounding area.

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22

Mar

UTBF Sponsors Western Chester County Chamber of Commerce Municipal Update Luncheon

Unruh, Turner, Burke & Frees, P.C., was pleased to once again be the Presenting Sponsor for the Western Chester County Chamber of Commerce Municipal Update Luncheon on March 18th. Attorney Theo Claypoole attended this annual event, which provides an opportunity for municipal officials to network, discuss pressing issues and share experiences regarding the positive …

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24

Aug

Unruh Turner Burke & Frees Attorneys Named to “2015 Top Lawyers” List by Main Line Today Magazine

Five attorneys at Unruh Turner Burke & Frees were named to the 2015 Top Lawyers list by Main Line Today Magazine. The annual list of top local attorneys, as chosen by their peers, appeared in the August 2015 issue. Brian Boreman was recognized in the area of labor law. Mr. Boreman concentrates his practice …

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6

Mar

Beer Distributors May Now Expand Inventory to Include 12-Packs

By: Theodore F. Claypoole

The Pennsylvania Liquor Control Board issued an “advisory opinion” on Friday, March 6, 2015, stating that distributors are permitted to sell brewed beverages by the 12-pack. Prior to this opinion, it was generally understood that distributors were only allowed to sell beer by the case or keg.

The LCB …

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13

Aug

IRS Introduces New Form 1023-EZ

By: Theodore F. Claypoole

The Internal Revenue Service has released a shorter application form for non-profit organizations applying for tax-exempt status under Section 501(c)(3). Form 1023-EZ (Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code) simplifies the process of obtaining Section 501(c)(3) tax-exempt status. Form 1023-EZ is three …

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13

Aug

Open-End Construction Loan Mortgage Amendment to Pennsylvania Mechanics’ Lien Law

By: Theodore F. Claypoole

In response to the Pennsylvania Superior Court’s decision in Commerce Bank v. Kessler, Governor Corbett signed into law Act 117 of 2014 on July 9, 2014, which amends the Pennsylvania Mechanics’ Lien Law.

In Commerce Bank v. Kessler, the Superior Court held that one hundred percent (100%) of the …

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29

Mar

Department of State Warns Businesses of “Annual Meeting Disclosure Statement” Scam

By: Theodore F. Claypoole

On March 26, 2013, the Pennsylvania Department of State issued the following press release:

Department of State: Department of State warns businesses of “Annual Meeting Disclosure Statement” scam.

HARRISBURG — Secretary of the Commonwealth Carol Aichele today warned Pennsylvania corporations about a bogus mailing some firms …

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21

Oct

Recovery Zone Bonds Available in Chester County

By: Theodore F. Claypoole

The Chester County Department of Community Development has announced that, effective as of October 7, 2010, areas eligible for Recovery Zone Bond financing have been expanded to include a 1-mile radius surrounding Chester County’s 15 Boroughs and the City of Coatesville. Recovery Zone Bonds can be used for private or …

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24

Sep

Small Business Jobs Act Headed to President

By: Theodore F. Claypoole

CNN provides a summary of the proposed $42 billion bill aimed at helping small businesses, which has been sent to the President for his signature.

For more information contact Theodore F. Claypoole.

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25

Aug

IRS’ One-Time Special Filing Relief Program for Small Charities

By: Theodore F. Claypoole

Tax-exempt organizations that do not satisfy annual filing requirements for three (3) consecutive years automatically lose their tax-exempt status. The Internal Revenue Service (the “IRS”) has published a list at http://www.irs.gov/pub/irs-tege/pa.pdf, which identifies those Pennsylvania organizations for which the IRS does not …

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13

Aug

Unclaimed Property Holder Amnesty Program

By: Theodore F. Claypoole

The Pennsylvania Department of Treasury is offering amnesty from penalties and interest to unclaimed property holders who voluntarily come into compliance with Pennsylvania’s Disposition of Abandoned and Unclaimed Property Law before October 31, 2010. Businesses and tax-exempt entities, which hold unclaimed property, are required to file an unclaimed property report …

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4

Aug

Attorney General Announces Legal Action Against Home Improvement Contractors

By: Theodore F. Claypoole

On July 22, 2010, Attorney General Tom Corbett announced legal action against various home improvement contractors for violations of Pennsylvania’s Home Improvement Consumer Protection Act. The Press Release can be found on the Attorney General’s website.

For information on how to comply with Pennsylvania’s Home Improvement Consumer Protection Act, …

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9

Mar

Employment Tax National Research Project

By: Theodore F. Claypoole

During February 2010, the Internal Revenue Service (“IRS”) began its first Employment Tax National Research Project in 25 years. As part of the project, the IRS will randomly select a total of 6,000 taxpayers (2,000 taxpayers in 2010, 2,000 taxpayers in 2011, and 2,000 taxpayers in 2012) for comprehensive audits …

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15

Feb

Proper Signature by Officers, Managers, and Members

By: Theodore F. Claypoole

While acting in the capacity of an officer of a corporation or manager or member of a limited liability company, it is important for one to hold himself or herself out as the officer or manager or member of the corporation or limited liability company, as applicable. There have been …

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23

Feb

Personal Liability of Sole Shareholders

February 23, 2009 By: Theodore F. Claypoole

If you are a shareholder of a corporation or a member of a limited liability company, then you may subject yourself to personal liability if you fail to hold yourself out as an officer or member of the entity. Recently, the Centre County Court of Common Pleas …

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West Chester, PA
17 West Gay Street
P.O. BOX 515
West Chester, PA 19380
(610) 692-1371
Phoenixville, PA
120 Gay Street
P.O. Box 289
Phoenixville, PA 19460
(610) 933-8069