At a Glance
With more than 35 years’ experience, Lew counsels individuals and businesses. He serves small and mid-sized corporations as general counsel and represents large corporations as special tax counsel. He works with individuals on estate plans and advises family business owners on structures, transfers and reorganizations. Nationally recognized on all tax aspects of loss company transactions, he regularly consults on loss company issues. Named to Best Lawyers in America for over 20 consecutive years, Tax Law (1987-2008).
Practices/Industries
Business
Corporate Governance
Mergers & Acquisitions
Succession Planning

Tax
General Taxation
Tax Controversy

Real Estate
Acquisition & Development
Leasing
Shopping Centers

Areas of Concentration
  • Taxation
  • Corporate Law
  • Estate Planning and Probate
  • Real Estate
  • Loss Company Transactions
Education
The Wharton School, University of Pennsylvania (B.S., 1964)

University of Michigan (J.D., 1967)
Representative Experience
  • Has over 35 years experience as a tax lawyer, counseling individuals and businesses in federal and state taxation.
  • Serves small and mid-sized corporations as their principal outside general counsel.
  • Works with individual clients in the planning, implementation and documentation of their estate plans.
  • Represents large corporations as special tax counsel.
  • Consults with owners to plan and carry out family business structures, transfers and reorganizations.
  • Has over 35 years experience representing acquiring and acquired companies of all sizes and business types in mergers, acquisitions and dispositions.
  • Is a nationally recognized expert on all aspects of loss company transactions and is regularly consulted on loss company issues.
Honors & Distinctions

AV Rated - Martindale-Hubbell

Named to Best Lawyers in America, Tax Law, Woodward/White (1987-2008)

Named an "Ohio Super Lawyer" in a survey of Ohio lawyers by Law & Politics and Cincinnati magazines (January 2004-2008)

Named a "Top Lawyer" by Northern Ohio Live magazine (August 2003)

Publications & Presentations

Publications
"BNA Tax Management Portfolio 780-3rd," Author, Net Operating Losses, Sections 381-384 and 269 (2005)

Presentations
Speaker at the New York University Tax Institute, the Tulane Tax Institute, the MidAmerica Tax Conference, the Cleveland Tax Institute, and at ALI-ABA National Institutes

Professional Affiliations

American Bar Association (Taxation Section; Corporate Tax Committee Sales, Exchanges and Basis Committee; Tax Practice Management Committee; Real Property, Probate and Trust Law Section)

Ohio State Bar Association (Taxation Committee; Federal Tax Committee)

Cleveland Metropolitan Bar Association

Tax Club of Cleveland (Past President)

Cleveland Tax Institute (Past Chair)

American College of Tax Counsel Fellow

American College of Trust and Estates Counsel Fellow

American Law Institute

Admissions

State of Ohio
U.S. District Court, Northern District of Ohio