Kenyon CollegeB.A., 1991
- cum laude
Case Western Reserve University School of LawJ.D., 1995
- cum laude
- The Arthur E. Petersilge Award (Wills and Trusts)
- American Jurisprudence Award (Wills and Trusts)
Case Western Reserve University Weatherhead School of ManagementM.B.A., 1995
University of Miami School of LawLL.M., Taxation, 1996
- Dean’s Certificate of Achievement, Federal Tax Policy
- Listed in Best Lawyers in America, 2009-2018
- Tax Law - "Lawyer of the Year 2017"
- Estate Planning
- Listed in Ohio Super Lawyers, 2013-present
- Listed in Ohio Super Lawyers, Rising Stars, 2005-2007
- AV Preeminent Rated by Martindale Hubbell™
- Columbus Business First “Forty under 40”, Class of 2009
Counsel to private equity funds regarding fund formation and tax-related matters, with an emphasis on federal partnership tax issues.
Counsel to closely-held companies regarding choice of entity and other structuring considerations.
Advise closely-held and public companies in connection with federal income tax and other issues in structuring tax-free and taxable transactions including mergers, divestures, spin-offs, split-offs, asset sales and equity rollovers.
Counsel companies on federal income tax and business matters related to the design and implementation of equity and similar compensation arrangements including partnership “profits interest” plans, stock option plans, phantom stock plans, stock appreciation rights, and other nonqualified deferred compensation programs.
Advise clients in connection with the formation of IC-DISCs, IRC Section 1031 exchanges, and other efficient income tax strategies.
Counsel to officers and directors of Fortune 500 companies, principals of private equity funds, owners of closely-held businesses and other high net worth individuals and executives on federal income tax, business succession planning, and estate and gift tax planning matters, including the formation of family limited partnerships and limited liability companies, grantor retained annuity trusts, sales to defective grantor trusts, qualified personal residence trusts, life insurance strategies, formation and funding of family foundations, charitable lead and remainder trusts, and other sophisticated wealth transfer and asset protection strategies.
Advises clients on property tax planning and appeals including real property valuation and related disputes.
- American Bar Association
- Ohio State Bar Association
- Columbus Bar Association
- Chair, Business Tax Committee, 2006-2008
- Kiwanis Club of Columbus
- Trustee, 2010-2012
- Distinguished Member, 2009, 2010, 2011
- “Taxation of Partnerships and Flow-Through Entities”, The 57th Annual Cleveland Tax Institute, Cleveland Metropolitan Bar Association, Cleveland, Ohio, December 3, 2014
- “Purchase, Sale, Exchange, and Retirement of Partnership and LLC Interests”, Choosing the Best Business Entity for your Client’s New Business, Sterling Education Services, Inc., Cleveland, Ohio, May 16, 2012
- “M&A for Small Businesses – Buyer’s Side”, Columbus Bar Association, Columbus, Ohio, April 11, 2012
- “Demystifying the Complexity of Section 704(b) Allocations and the Passive Loss Rules”, 2009 Mega Tax Conference, Ohio Society of CPAs, Columbus, Ohio, December 2, 2009
- “Section 83 and Taxation of Compensatory Partnership Interests”, Taxing Matters, Columbus Bar Association, Columbus, Ohio, December 13, 2006